Environmental Auditing and the Role of the Accountancy Profession: A Literature Review

This review of the literature on environmental auditing and the potential role of accountants distinguishes between compliance audits and audits of the environmental management system. After an extensive introduction to the concept, this review focuses on the similarities and differences between an environmental audit and a financial statement audit. The general approach to both types of audits is similar, except that environmental audits are largely unregulated. Both audits place an emphasis on the evaluation of control systems, which is an argument in favor of external auditors playing a role in environmental audits. Another argument for including external accountants is their code of ethics. However, these professionals seem to be reluctant to enter the field of environmental auditing. It is argued that this reluctance is because of a lack of generally accepted principles for conducting environmental audits. If external accountants are engaged in environmental auditing, they should be part of multidisciplinary teams that also include scientists and engineers to avoid a too strong focus on procedures. Rather than treating these audits as totally different, it is proposed that there be a move towards integrated, or even universal, audits.     

Environmental auditing: Theory and applications

The environmental audit has become a regular part of corporate environmental management in Canada and is also gaining recognition in the public sector. A 1991 survey of 75 private sector companies across Canada revealed that 76% (57/75) had established environmental auditing programs. A similar survey of 19 federal, provincial, and municipal government departments revealed that 11% (2/19) had established such programs. The information gained from environmental audits can be used to facilitate and enhance environmental management from the single facility level to the national and international levels. This paper is divided into two sections: section one examines environmental audits at the facility/company level and discusses environmental audit characteristics, trends, and driving forces not commonly found in the available literature. Important conclusions are: that wherever possible, an action plan to correct the identified problems should be an integral part of an audit, and therefore there should be a close working relationship between auditors, managers, and employees, and that the first audits will generally be more difficult, time consuming, and expensive than subsequent audits. Section two looks at environmental audits in the broader context and discusses the relationship between environmental audits and three other environmental information gathering/analysis tools: environmental impact assessments, state of the environment reports, and new systems of national accounts. The argument is made that the information collected by environmental audits and environmental impact assessments at the facility/company level can be used as the bases for regional and national state of the environment reports and new systems of national accounts.     

Achieving quality environmental audits: Twenty tips for success

In 1995 the authors spent a considerable amount of time conducting audits and audit training classes all over the world. In rolling out Colgate-Palmolive's reengineered environmental audit program, they coupled a two-day training program with a three-day audit. Whether in Asia-Pacific, South America, Europe, or the United States, auditors, especially those newly trained, always seemed to fall into the same traps time and again. In order to facilitate the learning process, the authors prepared a list of 20 tips to use at the beginning and end of all training programs and audits. In this article, the authors share the 20 “golden rules” to help all auditors improve the quality of their audits.     

ISO 14001 registration: The process,the benefits,and the choice of registrar

This article introduces the concept of ISO 14001 registration, outlines related assessment processes, and reviews the drivers behind developing an ISO-14001-concordant environmental management system (EMS) and seeking third party registration of that EMS. It focuses on registration strategies for larger organizations and considerations in choosing a registrar, including: auditor qualifications, standards for the conduct of EMS audits, and some issues for audit and registration service providers. The authors conclude that it is beneficial to pursue an ISO-14001-concordant EMS and that the value of the system can be enhanced through registration. However, some thought should be given to choosing the appropriate registrar, in particular to their EMS and audit approaches and to the qualifications of their audit team. Service providers are also cautioned to remember that ISO 14001 is not the same as ISO 9000, and that the registrar's standard of care in the discharge of their work should reflect that. © 1998 John Wiley & Sons, Inc.     

The value of “EHS auditing” in the United States: Making sense out of the current chaos

Conventional wisdom has advocated environmental auditing as a prudent part of an internal control program and one of the key tools in driving proactive efforts. As a part of risk management activities, it is often employed to protect an organization, its employees, and officers from liability. Conscientious use of such audits has undoubtedly protected human health and the environment. Ironically, those who make the most consistent efforts to audit compliance and management systems, according to advocates of audit protection, may be the most vulnerable to enforcement actions and lawsuits. This article places the escalating calls for audit protection in a proper context.     

The value of EHS auditing in the United States: Solutions for audit protection

Conventional wisdom has advocated environmental auditing as a prudent part of an internal control program and one of the key tools in driving proactive efforts. As a part of risk management activities, it is often employed to protect an organization and its employees and officers from liability. Conscientious use of such audits has undoubtedly protected human health and the environment. Ironically, those who make the most consistent efforts to audit compliance and management systems, according to advocates of audit protection, may be the most vulnerable to enforcement actions and lawsuits. In this, the second part of a two-part article, we turn our attention to the likely solutions for audit protection in the current context.     

The audit orientation tour: Ten steps for improving productivity

It seems like a simple enough exercise. After the opening meeting, the audit team embarks on an orientation tour to familiarize itself with the layout of the facility. A simple ?walk about”? as the Australians would say. If the site is bigenough, maybe the team climbs into a vehicle for the tour. Although the orientation tour typically represents only one hour, this hour is as important as any other for the audit team. This article discusses ten steps audit teams can take to maximize the effectiveness of the tour. The ten steps came about as a result of observing audit teams during many training audits and seeing persistent problems arise.     

Evaluating management systems as part of environmental audits

Evaluating management systems is a crucial component of any environmental audit. Evolving regulations and directives acknowledge this importance. Remedying management deficiencies can result in long-term, lasting improvements in environmental compliance with external requirements and internal policies. This article presents ideas and examples from leading companies on how environmental audits can be designed to enhance TQEM systems.     

浅析环境监测站质量体系内部审核

环境监测站质量管理体系内部审核是监测站自我发现问题、分析问题、解决问题,实现质量管理体系持续改进的重要环节。通过总结当前环境监测站内审时在审核策划、实施审核、结果评价及跟踪验证等4个阶段的注意事项,提出了全面细致策划、严格实施审核、客观公正评价、深入实地验证等提高内部审核质量的对策和建议。     

Auditing non-hazardous wastes from golf course operations: moving from a waste to a sustainability framework

This paper provides non-hazardous solid waste audit procedures and bench mark audit data for golf courses (GCs). The paper also demonstrates the narrow scope of solid waste audit data, and the need to move towards a broader auditing scope such as that contained in sustainability auditing frameworks. A case study of Clear Lake Golf Course, located in southwestern Manitoba, Canada was completed. Annual waste generation rates at the GC were estimated to be 46.2 tonnes/year with 83% of this material compostable. Grass clipping material generated from the putting greens accounted for 79% of the waste stream. The GC achieved a solid waste diversion rate of 81% (waste generated not destined for landfill per total waste material generated). A future, realistic target of 97% diversion was also identified. The 7 day audit period was found to be unsuitable for estimating grass clipping generation rates. Implementation of a broader sustainability framework for future audits will harmonize many existing management functions such as solid waste auditing, waste characterizations, pollution prevention, green procurement, customer satisfaction, and the efficiency of the operations.     

Benchmarking: Survey profiles the who and what of environmental auditing practice

In late 1990, the Environmental Auditing Roundtable's Auditor Training and Qualification Work Group determined that it needed reliable information about those in industry currently doing health, safety, and environmental audits. The work group would use this information to develop appropriate standards for auditors. It was also felt that such information would be helpful to others establishing internal audit programs. The work group, under the leadership of Donald P. Duffy, developed and refined a survey questionnaire during 1991. This article details the results of this survey and provides companies with timely information to benchmark their TQEM auditing efforts.     

Using groupware to improve the EH&S audit documentation and reporting process

According to Fortune, as of early 1995, some 4,000 companies have purchased Lotus Notes®, the premier entry in an emerging field of software known as groupware. For many companies making the commitment, installation of the software has meant significant capital expenditures as wide area and local area networks and client-server hardware had to be installed to make effective use of Notes' capabilities nationwide and worldwide. A few companies are in the early stages of developing environmental, health, and safety management capabilities. At first blush, the EH&S audit document management process appears to be an ideal application for groupware. It is vitally important that audit tracking systems are put in place and operate effectively. This article shows how groupware can help to achieve this objective.     

我国环境审计面临的问题及解决对策

环境审计是规范企业环境行为、提高企业环境意识的重要手段。由于我国环境审计刚刚起步,在审计理论与实践中还存在参与主体不够全面,缺少法规、制度的支持,审计范围狭窄等不足之处。从环境审计的基本问题入手,通过分析和总结我国环境审计存在的问题,提出扩大环境审计主体、完善环境保护法规体系、拓宽环境审计的范围、建立环境审计后续跟踪制度等适合中国国情的环境审计策略。     

环境审计体系多纬度架构与职业化——《领导干部自然资源资产离任审计试点方案》对环境审计的启动

中央两办于2015年11月印发《开展领导干部自然资源资产离任审计试点方案》,标志着环境责任追究试点工作正式展开,并且启动了环境审计帷幕。环境保护和环境管理问题在我国当前经济社会发展中日益凸显,推动着环境审计主题被提出并列入重要议事日程。鉴于环境审计并不是一个历史长久的成熟概念,在世界上尚且没有统一的内涵外延界定,本文基于中国的审计体系现状,提出环境审计多纬度架构模型,并针对政府环境审计机关、企业内部环境审计机构、社会独立环境审计机构这三类环境审计主体,阐释环境审计功效、环境审计职业化,以及职业化中的知识基础、胜任能力、后续教育培训问题,提出加快推进环境审计职业化的实现策略。     

高低温试验能力验证常见不满意原因分析

测量审核和实验室间比对是能力验证计划的有效补充形式,是实验室或者检查机构用于实验室质量控制及申请CNAS认可的重要手段。本文随机抽取2010年～2012年低温试验测量审核与高温试验实验室间比对结果为不满意的报告各8份作为样本,进行原因分析,并给出技术建议,旨在让参加实验室在以后的相关试验中能规避常见问题,提高测试能力。     

Building audits into tqem measurement systems at P&G

This article discusses an approach to building environmental compliance audits into an effective TQEM measurement system. With this approach, companies can move their existing programs from just “meeting the law” to being viewed as “leaders in environmental excellence.” The benefit of this change is that local communities are more likely to allow their environmental leaders the operating flexibility that minimizes cost and the necessary permits for expansion.     

Building and managing new compliance delivery systems

Companies today are continuously improving their efforts to incorporate an environmental management system (EMS) in their everyday operations and work practices, with an emphasis on identifying and reducing risks. Risks may include the cost of enforcement penalties, potential workplace dangers to employees, or cleanup liabilities due to past or present practices. Environmental auditing is an effective tool commonly used to enhance an EMS. Typically, there are two levels of auditing: (1) a review of management systems and (2) a review of compliance with regulatory requirements. There is yet another intermediate level of auditing that is more focused than management systems or compliance audits—compliance delivery systems (CDS) audits. This article examines the elements making up these systems for improving compliance performance and provides a ?ready to use”? checklist of items for managers to begin implementation.     

苏州地区农村生活污水治理工程绩效审计评价体系的研究

现阶段我国的环境审计处于探索阶段,在审计对象上,以环境保护资金为主,在审计类型上,以财务收支审计为主,不能综合考虑环保工程的环境效益、经济效益和社会效益。为此,根据苏州地区农村生活污水治理工程的实际情况,通过大量的调研和长期的监测,并听取了经济、审计、环保专家的意见,建立了农村生活污水治理工程绩效审计评价体系,提出了科学、合理、可行的农村生活污水治理工程绩效审计评价方法。