ABSTRACT

Environmental auditing is the objective analysis, testing, and documentation of how well an organization, its management processes, and equipment are performing with the goal of helping to protect the environment and provide credible information to stakeholders. Environmental auditors measure the effects of activities on the environment against established criteria or standards. Organizations are increasingly recognizing the importance of environmental considerations and realize that their environmental performance will be questioned by a wide range of stakeholders. Environmental auditing is performed while a project or activity is already ongoing and is used to check on existing practices. Environmental auditors use many of the same tools and techniques traditional internal auditors use, such as checklists, questionnaires, walkthroughs, and observations. An environmental audit may include the review of spill or release records, hazardous substance inventory records, assessment documents, remedial investigation documentation, soil sample and groundwater monitoring data, release discovery and notification protocols, and documents, engineering and cost evaluations, and sampling and analysis plans.