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What is an Audit?

RULES REALITY Vs.

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Approaches to Auditing

There are different types ofaudit:Compliance

Systems - i.e. Clauses of theStandardAreas of the BusinessProceduresProgress with objectives andtargetsIssues: waste and energy

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Auditing Management Systems

Auditing is part of Check element Key aim is to identify opportunities for

improvementAudits can be: internal (first party) second party (e.g. corporate) third party (e.g. for certification)

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ISO 19011 - Guidelines for Auditing

Guidelines for quality and/or environmental managementsystem auditing

Help perform audits effectively

Provides for the efficient planning, conduct and evaluationof quality and/or environmental audits and covers:

explanation of the principles of management systemsauditing

guidance on the management of audit programmes guidance on the conduct of internal or external audits advice on the competence and evaluation of auditors

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EMS and Performance Improvement

ENVIRONMENTALMANAGEMENT

SYSTEM

4.2 Environmental Policy

4.4 Implementation andOperations

4.5 Checking andCorrective Action

4.6 Management Review 4.3 Planning

Must include a commitment to: compliance with legal

requirements continual improvement

Should be designedto deliver policycommitments

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EMS and Performance Improvement

Delivering legal compliance?"Refurbisher with ISO 14001 fined for illegal fridgestorage""Ford site with ISO 14001 fined for unauthorisedprocess""Agency tells firm to remedy failures in certifiedEMS"

-Recent headlines in ENDSResults in regulators lack of confidence inEMS & certification process

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EMS and Performance Improvement

Remas study: "having a formal environmental management

system leads to better environmentalmanagement";

however, "there is no evidence to indicate thatbetter environmental management leads to

improved environmental performance in terms ofabsolute compliance or conduct"

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New Developments

revised ISO 14001 standard more emphasis on regular evaluation of

complianceIEMA/Environment Agency guidance

on demonstrating regulatory compliancenew UKAS (& IAF) guidance

new regime for assessment of certification bodies more emphasis on assessment of processes for

ensuring legal compliance and achieving continualimprovement in environmental performance

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Breakout Session

In groups, consider the following questions: Is internal auditing delivering? If not, why not? How can it be improved? Are there any useful tools/techniques that you find

particularly effective?

Appoint someone to report back on you findingsTime allowed 30 minutes