Environmental protection and

management

Supritha M
 Module 4
• Environmental audit
 ENVIRONMENT AUDIT

 ISO 19011 is defined as the standard that sets forth guidelines for auditing
management systems.

 The standard contains guidance on managing an audit program, the principles

of auditing, and the evaluation of individuals responsible for managing the audit
programs.

 An audit program consists of the arrangements made to complete all of the

individual audits needed to achieve a specific purpose

 ISO 19011:2018 provides valuable information on how to improve an audit

program systematically, just as other departments in an organization are
expected to improve.

 One aspect of such improvement is continuously ensuring the audit program

objectives are in line with the management system policies and objectives.

 Organizations, in pushing for auditing improvements, should consider the needs

 Defining program objectives

 Ensuring you understand the specific objectives you hope to achieve

 Making audit arrangements

 Assigning roles and responsibilities

 Defining number, scope, location, and duration of audits

 Determining criteria and specific checklists

 Establishing review procedures

 Completing the audits needed

 Planning and reviewing internal documents

 Collecting and verifying audit evidence

 Generating findings and preparing reports

 Communicating findings
 Reviewing the results and process

 Assessing results and trends

 Conforming with audit program procedures Evolving needs and

expectations of interested parties

 Analyzing audit program records

 Examining effectiveness of the measures to address risks

 Ensuring confidentiality and information security

 What are the Requirements to become an
Environmental Auditor?
 An environmental auditor needs several years of experience in
environmental compliance or a bachelor‟s degree in one of the following:

 Environmental Science Environmental Management Natural Resource
Management Environmental Engineering Environmental Assessment

 Professional certification as a Certified Environmental AuditorSM is

available from the National Registry of Environmental Professions.

Applicable certifications include:

 Environmental Professional – Compliance Environmental Auditor (EPCEA)
 Environmental Professional – Environmental Management Systems
Auditor (EPEMSA) Certified Environmental Auditor(CEA)
 Additional Education for Environmental Auditors

 While you can begin a career as an environmental auditor with a

bachelor‟s degree or experience in a related field, some employers may
require a master‟s degree and/or certification to be considered for the
position. Certification or a master‟s degree can also be beneficial to
advancing into senior level or management positions in the field.
 Typical Job Duties of Environmental Auditors

 As an environmental auditor, you will be responsible for the regular auditing of all
environmental policies and procedures. This involves working with an audit team
and with staff to get a good picture of how environmental compliance is being
handled. You will be responsible for:

 Selecting and managing the audit team

 Reviewing the operations of the business being audited and determining how
environmental issues are being handled

 Gathering data on the business operations through on-site inspections, document

reviews, staff interviews, and other methods

 Check business records for governmental permits and requirements, safety

standards, maintenance, and inventory control measures
 Review emergency preparedness and response procedures

 Review management systems, environmental monitoring programs and

waste management efforts

 Review employee training procedures and programs and the work

environment for compliance with government and corporate standards

 Write and compile final audit reports including results of the audit and
recommendations for changes and improvement

 Present the audit findings to the business managers and directors

 Assist in the development of an environmental management plan

 Follow up at a future time to ensure improvements and recommendations

have been successfully implemented
 ISO 19011 is a standard designed to help companies perform audits. When
it comes to ISO standards, there are two main different types of audit:

 Internal audits (first-party)

• External audits (second-party and third-party)

• First-party This is simply an internal audit.

 Internal audits are conducted by (or on behalf of) the organization itself.
These audits are typically in the context of assessing conformity, evaluating
effectiveness, identifying areas that could be improved, or as requirements
for certain ISO standards specifying that internal audits need to be carried
out.

 First-party audits may also be done as a preparation for a 3rd party audit;
however, first party audits can never result in an ISO certification.
• Second-party

 External audits encompass both second and third-party audits.

 Second-party audits are conducted by, or at the request of relevant

interested parties outside of the organization, like customers or contracted
organizations on behalf of a customer.

 For example, a client and vendor have a contract, and goods or services are
being exchanged.

 Typically, second-party audits will be more formal than first-party, because

they will influence the relations with customers or other relevant interested
parties.
• Third-party

 Third party audits are done by independent organizations that have no

vested or conflict of interest in the organization being audited, like those
that provide certification, or government agencies.

 Independence of the audit organization is one of the defining factors of a

third-party audit.

 Customers can also request third-party audits, and this will usually be in
order to verify you conform to some specific requirements.

 Only third-party audits can be used to get ISO certified. Third-party audits
may also result in other types of registration, recognition, or licensing.

 Equally, failing a third-party audit might also result in a fine or citation

• 1.Integrity: The foundation of professionalism
 Auditors and audit programme managers should perform their work ethically,
in an honest and responsible manner, and using their best judgement should:
 Undertake audit activities only if competent to do so
 Perform work in a fair and unbiased manner
 Remain sensitive to influences exerted upon their judgement while carrying out
audits

• 2.Fair presentation: the obligation to report truthfully and accurately

 All audit findings, including documented evidence, conclusions and written
reports should reflect truthfully and accurately the activities of the audit.
 This includes any obstacles, disagreements with other auditors, or difficulties
faced during the audit. Everything must be adequately documented.
 It goes without saying that all communication, not just documented and
reported information, should be truthful, timely, rational, clear, and complete.
• 3.Due professional care: Diligence and judgement in auditing
 Auditors should exercise due professional care in all tasks performed
during the audit, in accordance with the confidence placed in them by
the auditee and in recognition of the importance of the task they are
performing.
 One of the most important requirements of this principle is that auditors
have the ability to make reasoned judgements in all situations during the
audit.

• 4.Confidentiality: Security of information

 Auditors should respect the confidentiality of all information they‟re
dealing with throughout the audit.
 This means exercising due diligence in making sure all information
acquired during the course of their duties as auditors is respected and
adequately protected.
 Making sure information is secure includes taking special precautions
where necessary, such as handling sensitive or confidential information.
• 5.Independence: Audit impartiality and objectivity
 Audits, by nature, should be independent of the activity being audited, to
the furthest extent possible. They should not interfere with the activity,
nor should they hold any bias or conflict of interest.
 If possible, internal audits should preferably be independent from the
function being audited.
 Key to all audits is the pursuit of objectivity via rational process, to make
sure all findings and results from the audit are based only on audit
evidence.
 Smaller organizations may find it difficult to enlist truly independent
auditors; as such every effort should be made to eliminate bias and
encourage the pursuit of rational objectivity.
• 6.Evidence-based approach: Rational, reliable, reproducible results
 Evidence is one of the pillars of a successful audit, and the foundation
of rational, reliable, reproducible results.
 Audit evidence should be based on samples of available information,
in acknowledgement of the fact that audits are conducted within
limited periods of time, with limited resources.
 Collection of audit evidence is based on a formalized process known
as audit sampling.
 Setting clear sampling objectives
 Determining how much of, and what will be sampled
 Selecting a sampling method
 Deciding on a sample size
 Carrying out the sampling
 Documenting and reporting all results
• 7.Risk-based approach: Considering risks and opportunities
 Risk management is a substantial factor when planning for, conducting,
and documenting an audit.
 The goal of a risk-based approach is simply to orient the audits more
clearly towards matters that are important for audit clients and the
achievement of audit objectives
• Generally speaking, an ISO audit will consist of the following key
elements, or stages:
 Audit management
 Audit preparation
 Audit process
 Gathering evidence
 Evaluation of audit evidence against audit criteria
 Closing the audit
 Following up
 Competence and evaluation of auditors
• Audit management

 Audit management starts with the establishment of an audit programme. The

purpose of the audit programme is to oversee the whole audit process, including
planning and scope, which includes determining which management system (or
systems) will be audited, and the specific requirements.

 The full scope of the audit system will also depend on the size of the auditee
(company being audited), as well as the nature and complexity of the
management system being audited.

 During this stage, audit planning and preparations are made, including review of
all available documented information for the management system being audited,
and establishment of clear audit objectives and criteria.

 Work done under the banner of “audit management” goes on to inform and
direct the actions of the auditors during the main audit process.

 An important part of audit management is making sure the entire audit party
has adequately reviewed all documented information for the management
system being audited
• Audit process
 “Audit process” might be a bit vague, but it basically means everything that
goes into actually conducting the audit, starting from making contact with the
auditee to prepare or request any documented information, and ending with
conducting closing meetings and distributing the completed audit report.

 One of the first things to be done is to determine audit feasibility.

 Working from the audit objectives established during the planning stage of
audit management, this basically asks “can we (the auditor) achieve the audit
objectives, based on time, resources, information, and cooperation with the
auditee?”.

 The audit process also involves preparing a complete audit plan, preparing
additional documented information for the audit (like reference standards
and documents to bring with you during on-site evidence collection),
preparing for and conducting opening meetings, collecting audit evidence,
evaluating evidence against audit criteria, and preparing the final audit
report.

 There‟s a lot that goes into the main audit process; the above points are just
• Competence and evaluation of auditors
 The final component of the ISO 19011 standard is aimed at providing
general guidelines for making sure the auditors are competent to do their
job.

 Ideally, competence should be evaluated on a regular basis using a process

that takes into account the behaviour and knowledge of each auditor.

 Such a process should also consider the specific needs, objectives, and
considerations of the audit program in question.

 As with all ISO standards, requirements and guidelines alike, the whole
process of evaluating auditor competence should be adequately
documented, in order to maintain consistency, and ensure fair and reliable
results
• The process for evaluating auditor competence has four main steps:
 Determine the level of competence required for the job
 Establish some criteria for evaluating competence
 Choose a method for evaluating competence
 Conduct the evaluation
 Following the evaluation, the results will contribute to the ongoing
performance evaluation of the auditors, and can be used to inform
the following decisions:
 Selecting the audit team
 Determining whether there is a need for improved competence
(e.g. more training)
 Competence and evaluation of auditors also feeds back into and
supports the principle of continuous improvement, allowing an
audit team to maintain and improve competence via recurring
participation in audits
• ENVIRONMENTAL STATEMENT FORM-V (See rule 14) Environmental
Statement for the financial year ending with 31st March PART-A

 i. Name and address of the owner/ occupier of the industry operation or

process.
 ii. Industry category Primary-Secondary-
 iii. Production category - Units.

 iv. Year of establishment v. Date of the last environmental statement

submitted. PART -B Water and Raw Material Consumption:
 i. Water consumption in m3/d
 Process : Cooling : Domestic :
 PART – F Please specify the characteristics (in terms of concentration and
quantum) of hazardous as well as solid wastes and indicate disposal
practice adopted for both these categories of wastes.

 PART-G Impact of the pollution control measures taken on conservation of

natural resources and consequently on the cost of production.

 PART – H Additional measures/investment proposal for environmental

protection including abatement of pollution. PART –I MISCELLANEOUS:
Any other particulars inrespect of environmental protection and
abatement of pollution.

 What is non conformance

 Non conformance (NC) is an ISO 9000 audit designation indicating the
quality management system or a portion of it does not meet the
requirements established by ISO 9000.
 Non-conformance is a sign that something went wrong in a service,
process, product or in the system itself by not meeting a certain set of
specifications.
 The existence of a non conformance implies that some aspects of a company‟s
standard operating procedures are not being followed or they need to be modified
or even updated.

 These deviations can be identified through internal and external audits, customer
complaints, material inspection or routine testing.
 A non-conformance report is then prepared. The purpose of the report is to
document the details of a deviation from expectations.

 The report helps define the problem in a clear, logical and concise way so that
management can take steps to implement changes. ISO 9001:2015 no longer
requires a documented procedure, but one must still keep records of the
nonconformity and what was done to correct it
• Here are ways to prevent or minimize non-conformance: 1. Management
Review
 Management review is akin to getting your car serviced every year even
when there are no overt signs of problems.

 Management reviews are generally conducted once a year and present an

opportunity to review the company‟s existing quality policy as well as set
new objectives for the rest of the year. New objectives can be invaluable
for minimizing non conformance.

 Product changes, new requirements, new processes, change

management etc. are all reviewed. The management review process can
identify and correct any current deficiencies before they might be
revealed by an audit or incident.

 Routinely reviewing the organization‟s process helps continuous

improvement. A system should be in place for implementing any resulting
plans for improvement or corrective action and verifying their
effectiveness
• 2.Internal Audit

 An audit is simply another form of testing i.e. comparing things as they are to
how they ought to be. Internal Audits need to be scheduled at regular
intervals to check whether the quality system conforms to requirements and
to ensure the system‟s efficacy.

 Unlike an external audit, all the processes need not be audited at the same.
Internal audits can be conducted as a series of smaller audits, with different
processes audited at different times.

 The frequency of audit can also be set depending on the process in question.
With changing internal and external dynamics, the criteria for the audit can be
decided prior to the audit rather than the planning stage.

 Any previous findings, past audit conclusions, and pre-defined questions all
become valuable data. Observations raised during internal audits could be
classed as preventive actions as they can suggest improvements within the
system to prevent non-conformances from occurring in the future.
• 3.Feedback

 While all customer complaints are recorded and must be actioned,

customer feedback also plays a role in minimizing non-conformance.

 Feedback from customers helps to understand potential non-

conformance issues and is an opportunity for improvement.
Customer suggestions may prevent any issues from being raised in
the future.

 Negative as well as positive feedback is valuable data. Spending time

to analyze could help spot trends and patterns.

 Feedbacks help to dig into the root cause of the issue which may not
always be obvious (else it would have been picked up in audit
testing). Understanding the root cause can help differentiate a
temporary lapse from a process flaw
• DUE DILIGENCE.
 Due diligence is the investigation or exercise of care that a reasonable business
or person is normally expected to take before entering into an agreement or
contract with another party or an act with a certain standard of care.

 It can be a legal obligation, but the term will more commonly apply to voluntary
investigations.

 A common example of due diligence in various industries is the process through

which a potential acquirer evaluates a target company .

 The theory behind due diligence holds that performing this type of investigation
contributes significantly to informed decision making by enhancing the amount
and quality of information available to decision makers and by ensuring that this
information is systematically used to deliberate on the decision at hand and all
its costs, benefits, and risks.
• Example for due diligence Business transactions and corporate finance[edit]

 Due diligence takes different forms depending on its purpose:

 The examination of a potential target for merger, acquisition, privatization, or

similar corporate finance transaction normally by a buyer. (This can include self
due diligence or “reverse due diligence”, i.e. an assessment of a company,
usually by a third party on behalf of the company, prior to taking the company
to market.)

 A reasonable investigation focusing on material future matters.

 An examination being achieved by asking certain key questions, including, how

do we buy, how do we structure an acquisition, and how much do we pay?

 An investigation of current practices of process and policies.

 An examination aiming to make an acquisition decision via the principles of

valuation and shareholder value analysis
• COMPLIANCE AUDIT
 A compliance audit is a comprehensive review of an organization's adherence
to regulatory guidelines. Audit reports evaluate the strength and
thoroughness of compliance preparations, security policies, user access
controls and risk management procedures over the course of a compliance
audit.

 Internal vs. compliance audit

 Internal audits are carried out by employees of a company to gauge overall
risks to compliance and security and to determine whether the company is
following internal guidelines.
 Internal audits occur throughout the fiscal year and reports can be used by
management teams to identify areas that require improvement. Internal
audits measure company objectives against output and strategic risks.
 External audits are formal compliance audits that are carried out by
independent third parties and follow a specific format that is determined
based on the compliance regulation being assessed. External audit reports
measure if an organization is complying with state, federal or corporate
regulations, rules and standards.
• What is a Waste Audit? A waste audit is a physical analysis of waste
composition to provide a detailed understanding of problems, identify
potential opportunities, and give you a detailed analysis of your waste
composition. A waste audit will help you clearly identify your waste
generation to:

 Establish baseline or benchmark data.

 Characterise and quantify waste streams.
 Verify waste pathways.
 Identify waste diversion opportunities.
 Identify source reduction opportunities.
 Assess effectiveness and determine ways to improve efficiency of your
current waste management systems.
 Gain specific information for local government
 Obtain detailed data on waste generation.
 PHASES OF WASTE MINIMIZATION PLANNING Phase 1: Extensive uncontrolled
dumping
 In many countries waste is dumped on uncontrolled tips; there is no properly
managed waste collection. At best, recyclable materials such as metals and
plastics are collected by the informal sector and re-enter the resource cycle
through a number of stages.
 People live on the rubbish heaps in appalling conditions. Basic principles of urban
hygiene and environmental conservation are ignored. Rubbish is often used for
heating and cooking with all the negative consequences for human health.

 Phase 2: Reliable collection and better landfill sites

 Introducing systematic, regulated and reliable collection and establishing properly
managed landfills comprises the first step in developing the waste management
sector. Conveniently located transfer stations facilitate cost-efficient
transportation of waste.
 It is crucial that collection is carried out efficiently since this is the most expensive
element of waste management. However, along with the sorting processes, it also
offers the greatest employment potential. It is important to identify the „right‟
collection system for each town or community and its particular circumstances
 Phase 3: Separate collection and sorting
 Separating and collecting in several containers forms the basis of high-
quality sorting and high-grade recycling processes. Efficient purpose- built
vehicles with compactors are introduced for collecting the waste.

 The first optical separators make it possible to produce high-quality

monofractions. A downstream, secondary industry develops as the supply
of inputs becomes reliable. Increasingly, the industry adapts its processes
to these materials. A significant number of jobs are created and waste
management becomes part of industrial policy.

 The sorting facilities contain mechanical separation stages, screens and
separators and prepare material for more efficient hand-picking. The first
elements of a trading system emerge for recyclable materials that meet
industry demand and bring in revenue (such as metal, PET and paper).

 Composting separately collected organic waste and extracting fractions

with high-calorific value to generate refuse-derived fuel (RDF) leads to the
emergence of new products for which there is increasingly a market.
 Phase 4: Expanding the recycling industry

 Modern sorting facilities produce high-quality monofractions from

separated waste; these are prioritised for recycling. Processes to separate
plastics and sort by colour are used.

 Compost and/or biogas are produced from organic waste in composting

and fermentation plants. Residual waste undergoes energy recovery in
incinerators or is treated in mechanical-biological treatment facilities
(MBT).

 MBT extracts recyclable materials, delivers high-calorific fractions for

energy generation and controls the decomposition of organic substances,
which are mainly responsible for emissions from landfill sites – in
particular landfill gas and leachate.

 Waste-to-energy facilities and waste biomass CHP Combined Heat and

Power Plants replace primary fuels. This leads to a significant reduction
in greenhouse gas emissions
 Phase 5: The circular economy – waste as a resource
 In this phase waste is predominantly recycled or undergoes energy
recovery; untreated household waste no longer goes into landfill.

 The high recycling rates achieved result in a functioning circular economy.

Only small amounts of residual waste are landfilled and do not harm the
environment. Preventing waste and taking a life-cycle perspective are
underlying principles in all production processes and many consumer
choices.
 Explain phases of Environmental Audit in industry or organization
 There are three main Environmental Audit Stages or Phases:
 Pre-Audit
 Audit
 Post-Audit

 Phase 1: The Pre-Audit

 Create the Audit Team, including a mixture of skills, talents and perspectives
 Create an Audit Plan
 Request and review documents, including:
 Permits or permit applications
 Production Records
 Reports
 Previous Audits including corrective actions and status of prior audit items
 Prepare a list of questions that regulators would ask, follow-up questions on
prior audits, and requests for additional materials needed
 Begin to fill-in the Disclosure of Violation Table as issues are identified
• Phase 2: The Audit
• Set the ground rules
• Determine what happens which issues are identified
• Conduct daily meetings to keep every informed
• Perform a document review:
• Policies
• Compliance
• Training
• Air/Water/Waste/Noise controls, monitoring and records
• Emergency Response Procedures
• Response to Complaints
• Check documents for completeness, consistency, legal compliance, and whether it’s
up to date
• Conduct a Site Inspection
• Evaluate Operations for Compliance
• Take samples if needed
• Interview EHS personnel, operations, management, maintenance, to see if policies
are understood and consistently handled.
• Discover issues of concern
• Conduct a Closing Meeting listing and discussing of all issues, develop corrective
 Phase 3: Post-Audit
 Preparing the Environmental Audit Report and Disclosure of Violations
form
 List confirmed issues and Areas of Concern
 List Action Items and required follow-up
Thank you