环境会计方面的外文文献

1、PAGE PAGE 21挨EVOLUTI百ON OF A吧N ENVIR敖ONMENTA癌L疤AUDIT P安ROGRAM奥J. H. M昂aday澳T. L. K啊uusinen澳October扒 1991阿Present扳ed at t把he傲Environ安mental 稗Auditin扳g Confe搬rence半October芭 22-23,案 1991百Seattle皑, Washi暗ngton板Work su胺pported板 by颁the U.S捌. Depar隘tment o隘f Energ安y盎under C挨ontract啊 DE-ACO昂6-76RLO颁 1830绊Pa

2、cific挨 Northw巴est Lab俺oratory昂Richlan埃d, Wash凹ington 胺99352搬DISCLAI俺MER隘T碍his rep啊ort was袄 prepar半ed as a挨n accou碍nt o敖f翱 办 拌work sp扒onsored安 by an 蔼agency 扒of the 氨United 啊States绊。懊Governm啊ent. Ne哎ither t俺he Unit爸ed Stat暗es Gove板rnment 罢nor any胺 agency癌 thereo败f, nor 败any of 拔their暗 啊employe胺es, ma

3、k碍es any 安warrant扳y, expr把ess or 瓣implied跋, or as艾sumes a懊ny lega半l liabi扒lity or百 respon氨sibilit阿y扳 八for the吧 accura澳cy, com艾pletene邦ss, or 挨usefuln背ess of 凹any inf翱ormatio般n,啊 appara板tus, pr坝oduct, 案or斑 盎process澳 disclo把sed, or白 repres按ents th办at its 埃use wou百ld not 澳infring蔼e priva奥tely ow挨ned ri

4、g挨hts. Re拔ference哎 癌herein 版to any 八specifi伴c comme傲rcial p八roduct,哀 proces阿s, or s版ervice 柏by trad八e name,蔼 tradem按ark,疤 哎manufac挨turer, 啊or othe隘rwise d捌oes not吧 necess八arily c扳onstitu皑te or i疤mply it败s endor办sement,挨 recomm八endatio爱n,颁 佰or favo笆ring by芭 耙the Uni袄ted Sta唉tes Gov伴ernment霸 or any扒 a

5、gency暗 thereo颁f. The 背views a澳nd opin斑ions of班 author柏s expre邦ssed he拜rein do邦 not ne案ce岸s稗sarily 巴state o挨r refl白ect tho叭se of t半he Unit澳ed Stat拔es扮 Govern班ment半 阿or any 昂agency 扒thereof盎. 敖Evoluti疤o懊n of an拜 Enviro白nmental拔 Audit 摆Pr挨o柏gram翱Joseph 百H. Mada搬y, Jr. 澳(ASQC-C盎QA)敖Technic吧al Gr唉oup Lea

6、挨der - Q佰uality 耙Verific把ati办o碍n Depar矮tmentand敖Tapio K耙uusinen百Senior 俺Researc半h Scien翱tist百Envir绊onmenta敖l Polic挨y and C吧omplian暗ce 捌Group拔Pacific挨 Northw懊est Lab肮orato袄ry矮Richlan澳d, Wash艾ington 板99352埃ACKNOWL邦EDGEMEN爸T昂This do叭cument 熬was pre昂pared u半nder th熬e direc笆tion of耙 the U.艾S. Envi傲ronmen

7、t熬 Protec斑tion Ag背encys 扮(EPA)氨Small B芭usiness白 Divisi鞍on. Th案ere wer疤e numer懊ous rev爱iewers 阿from go罢vernmen案t and p鞍rivate 板organiz坝ations.扮Additio癌nally, 版the fol白lowing 百provide盎d impor伴tant ad傲vice an爸d/or re扒ference拌 materi熬als:按* Smal岸l Busin安ess Omb暗udsman,疤 Maine 唉Departm背ent of 澳Environ凹me

8、ntal 澳Protect摆ion扒* Tenne澳ssee Sm澳all Bus颁iness A办ssistan啊ce Prog扳ram坝* New 芭Jersey 芭Departm艾ent of 奥Environ白mental 百Protect隘ion皑* Mass皑achuset摆ts Offi案ce of T稗echnica鞍l Assis昂tance f隘or Toxi伴cs Use 邦Reducti拔on (OTA办)罢* Iowa霸 Waste 霸Reducti皑on Cent邦er, Uni氨versity艾 of Nor蔼thern I肮owa翱* Flor白ida Sma鞍

9、ll Busi岸ness As扮sistanc哎e Progr芭am俺The pro坝ducts a瓣nd serv皑ices in案cluded 岸in this绊 docume癌nt were凹 contri背buted f版or revi案ew by c案ommerci氨al and班governm班ent sou挨rces. 澳The pro捌ject te拔am is t哎hankful隘 for th凹eir tim凹ely coo矮peratio霸n.笆ABST叭RA绊CT隘Interna袄tional 拔and nat稗ional s爸tandard袄s, and 安in so

10、me碍 cases 稗corpora隘te poli奥cies re拌quire t埃hat佰 百planned傲 and sc巴heduled伴 audits矮 be pe隘rformed艾 to ver般ify al背l啊 aspect邦s of en摆vironme疤ntal靶 爸complia笆nce and斑 to det哀ermi挨ne effe拜ctive i疤mplemen傲tation 挨of 俺t按he envi矮ronment柏al mana霸gement罢 扳program案.癌 A霸n鞍 exampl澳e of th把is can 翱be foun隘d in th哀e

11、 按definit颁ion of 摆auditin班g耙 as pro啊vided b伴y 八U. S. E瓣nvironm搬ental P懊rotecti阿on Agen摆cy (EPA啊) Polic爸y State瓣ment on爱 Enviro阿nmental办 癌Auditin安g. It d奥efines 背en拔vironme班ntal au耙diting 背as foll霸ows哀:扳Enviro案nmental矮 auditi瓣ng is a坝 system颁atic, d瓣ocument颁ed, per袄iodic a背nd obje氨ctive r皑eview艾by re

12、gu摆lated e班ntities白 of fac坝ility o罢peratio昂ns and 背practic笆es rela吧ted to 搬meeting绊environ挨mental 霸require靶ments. 奥Audits 鞍can be 挨designe艾d to ac熬complis笆h any o败r 靶all罢 of坝the fol办lowing:敖 verify蔼 compli稗ance wi皑th envi皑ronment板al requ捌irement百s, eval笆uate th艾e皑effecti斑veness 盎of envi唉ronment敖al m

13、ana翱gement 柏systems半 alread蔼y in pl凹ace, or傲 assess柏 risks爱from re安gulated版 and un瓣regulat版ed mate叭rials a扒nd prac傲tices.俺Auditin八g serve熬s as a 耙quality柏 assura扳nce che爱ck to h办elp imp斑rove th颁e effec疤tivenes捌s of班basic e拌nvironm爸ental m岸anageme扮n扒t by ve哀rifying白 that m佰anageme爸nt prac版tices a班re

14、in安plac靶e, func翱tioning唉 and ad把equate.佰 挨Many sp拔ecifica胺tions f扳urther 胺emphasi澳ze that叭 the au爱dit be 昂perform巴ed to w懊ritten 爸procedu扳res叭 叭or chec扒klists 翱(to pro扮vide la班ter doc般umentat啊ion) by埃 person扳nel who拔 do not八 have d昂irect隘 阿respons氨ibility半 for pe靶rformin阿g the a柏ctiviti伴es bein矮g au

15、dit隘ed. The笆 result柏s of su阿ch audi癌ts are案 笆general傲ly requ癌ired to澳 be doc皑umented盎, repor哎ted to,挨 and re霸viewed 斑by, res扮ponsibl盎e袄 般managem隘ent. Fo拜llow-up班 action笆 w案ill be 疤taken w斑here in柏dicated摆. 爸The res版ponsibl稗e碍 疤organiz疤ation c艾an then爱 take f斑ollow-u矮p actio按n as ne般eded.瓣An effe岸cti

16、ve a巴uditing蔼 progra班m is a 耙useful 芭tool fo挨r impro八ving en靶vironme捌ntal co碍mplianc哀e.邦 按If deve胺loped p百roperly挨, the p佰rogram 吧will po埃int out耙 areas 挨of weak拔ness an埃d areas皑 of坝 白potenti埃al prob昂lems. A蔼n audit肮ing pro澳gram wi笆ll also翱 identi胺fy envi板ronment巴al comp阿liance板 埃activit澳ies tha般t m

17、eet 胺or exce昂ed expe白ctation伴s.袄At 爸the按 Pacifi摆c North霸west La肮borator佰y氨(PNL), 笆Environ俺mental 邦Audits 岸used to扳 consis叭t of半 耙nontech昂nical a敖uditors佰 auditi扒ng to f暗indings巴 publis凹hed in 挨General氨 Accoun版ting Of靶fice捌 翱reports柏. Today拜s prac阿tice of拌 deploy胺ing a c阿omposit安e team 背of tech稗nical

18、 s吧peciali扳sts and案 懊nontec傲h埃ncial a跋uditors般 to aud邦it to s矮pecific笆 enviro傲nmental安 progra按mmatic 佰require罢ments搬 傲provide扮s, we b按elieve,叭 a sign碍ificant艾 improv挨ement.霸 胺国际和国家的标摆准隘, 隘而且在一些情形笆企业的政策需要埃那计划了的和预耙定的稽核是运行芭到查证所有的环笆境服从的方面和胺决定环境管理的熬有效落实计画。澳 碍这的一例子能在皑环境的收支检查班上的隘 U. S. 般环保署白 (八环保署耙) 皑政策陈述旁

19、边的笆依照提供的收支挨检查的定义中被埃发现。吧 扒它依下列各项定摆义环境的收支检败查八:佰摆环境的收支检查爱是有系统爸,班证明扒, 俺周期的和目检讨班被管理设备行动版的实体和练习相啊关的到会议摆环境的需求。绊 拌稽核能是设计完跋成任何的或所有半下列各项阿: 爸查证符合环境的疤需求作法懊, 霸评估那袄已经在地方的环板境管理制度的效岸力扒, 安或估定危险唉从管理和紊乱的板材料和练习。盎收支检查服务当办做教育学程认证白检查到帮忙改善蔼效力按基本环境的管理肮藉由查证管理实颁务是在啊地方佰, 艾动作和适当的。板 摆多数规格更远的跋强调那稽核是运佰行到书面的程序芭或者人员的检查伴表肮 ( 把提供更迟的文件

20、罢) 案做不有直接的对胺表演的瓣$1氨责任活动在稽查佰。唉 斑如此的稽核的结碍果通常是必需的叭是证明邦, 跋报告到邦, 摆和检讨被疤, 熬有责任的管理。稗 坝跟进行动将会被胺采取哪里指出。哀 唉然后有责任的组澳织能拿依照需要罢的跟进行动。皑一个有效的收支矮检查计画是改良盎环境的服从的一昂个有用的工具。阿 皑如果发展适当地耙, 氨计画意志点外面矮的弱点区域和区板域潜能问题。拔 阿一个收支检查计疤画也意志监定环柏境的服从活动哪叭一会或超过期待颁。扒在太平洋西北实奥验室扮 (PNL),捌 版环境的稽核过去扳一直有对调查结斑果的非技术上审埃计官收支检查出隘版在审计处报告敖。拜 澳部署的今天练习斑一合成

21、物队技术敖上专家和摆 nontec搬hncial 瓣审计官到稽核到蔼特性环境的标题爱音乐的需求提供吧，我们相信白, 般重要的进步。邦 昂CREATIN邦G AN AU岸DIT PRO般GRA跋M八: 瓣W瓣HY AUDI跋T疤In the 绊捌E翱n芭viro邦n盎me跋n按tal跋 癌A敖u疤dit Pro氨gram De霸sign Gu芭id扒eli安n哎es for 澳Feder般a敖l 傲Agencie稗s霸,搬”扮 (EP拔A/摆130/4-疤S唉9/001) 挨the aud耙it obje半ctives 氨are giv捌en:吧The go班al of e般nvironm把en

22、tal m背anageme拌nt is t艾o reduc胺e envir百onmenta邦l pollu疤tion an傲d扒minimiz半e r岸isks as袄sociate啊d with 扳a facil颁ity扒s produ挨ction, 稗operati矮ons and白 mainte巴nance.扮An envi懊ronment搬al mana懊gement 肮program岸 overse敖es the 伴environ俺mental 艾functio案ns拌within 白an agen唉cy, gen肮erally 笆providi半ng guid安ance an败d

23、techn昂ical su氨pport t吧hrougho唉ut邦the ent俺ire org挨anizati胺on. An 阿environ疤mental 艾audit p把rogram 扮is a cr傲itical 鞍compone鞍nt of八nn agen百cys on按going e暗nvironm败ental m唉anageme叭nt prog巴ram. Au按diting 哀increas罢ingly, 啊is半being u摆sed as 埃a syste按matic m把ethod f傲or veri耙f败ying co芭mplianc斑e with 唉applica八b

24、le sta岸tutes矮and reg哀ulation昂, evalu俺ating t岸he effe阿ctivene把ss of e奥nvironm暗ental m胺anageme白nt syst熬ems搬already傲 in p八l疤ace, an拜d ident哀i唉fying把 unre版g捌ulated 办risks p霸resent 瓣at a fa啊cility.搬 In ess办ence白,柏environ耙mental 扳auditin扒g provi斑des the班 data f鞍or a fa案cility,凹 or 耙agency 败to prep熬are a耙r

25、eport败 card 哎to ensu暗re that哀 the 靶g爸oals an傲d objec搬tives o斑f their拜 on霸g邦oin安g 挨environ暗mental板program叭 are ac氨hieved.安The Env啊ironmen败tal Pro翱tection斑 Agency芭 (EPA) 巴defines板 enviro澳nmental靶 auditi哀ng as a靶systema佰tic, do稗cumente癌d, peri皑odic an般d objec拔tive re耙view of拜 facili盎ty oper搬ations 澳and

26、拔practic爱es rela懊ted to 俺meeting皑 enviro疤nmental碍 requir白ements.傲 按The May跋 1984 g埃uidance艾 docume袄nt, 罢F笆or Prep哎ara把tion白 of Co奥m疤bi俺ned熬 邦W办ork/熬Quality笆 Assu罢r扮ance皑 笆Project按 P肮l半a板n巴s氨 扒for Env拌iro斑nmen芭tal Mon鞍itoring班 (O颁W懊RS Q爸A爸-搬1绊),碍 prepar唉ed by t半he EPA拌s O熬ff哎ic拔e跋 办of 扳Wa隘ter 懊Re哎gul

27、atio凹ns and 哀Standar皑ds, req阿uires i柏n Secti搬on II t安hat the坝 Plan i爸nclude 矮a疤 靶section斑 ad把dressin搬g Perf办ormance半 and Sy斑ste疤m 绊Audits.摆 It st俺ates in爱 part. 耙岸To阿 the 拜e皑xt氨en版t把 芭possibl袄e, thes暗e audit班s shoul把d be co班nducted熬 by ind芭ividual安s斑 who ar柏e not d袄irectly按 involv巴ed i隘n翱 扳the mea爸s

28、uremen斑t proce般ss 澳A坝 Work/Q般A Proje肮ct Plan艾 should白 specif拌y who w袄ill con爱duct挨 啊t盎he audi哀t. 翱w蔼hat pro稗tocol w隘ill be 懊used, w扒hat the佰 accept斑ance cr俺iteria 鞍will be班 and to挨 w翱ho板m笆 罢the aud隘it repo班rts 皑w疤ill绊 背go.搬T胺his is 罢elabora胺ted upo班n in th芭e Appen扮dix to 爸the EP懊A胺癌s埃 坝Ele巴m扒e澳nt百s

29、of E案f胺f肮ective岸 邦E傲n罢viro哎n癌me柏nt阿al败 Au盎di胺ting 霸Program靶s艾, as f胺ollows:败矮 肮 Explic般it top 蔼managem敖ent sup按port fo哀r envir鞍onmenta埃l audit敖in懊g笆 and co凹mmitmen俺t to耙 皑follow-版up on a唉udit fi佰ndings.挨矮 安 皑A氨n envir袄onmenta俺l audit笆 team 爱separat矮e from 背and ind稗ependen肮t o按f矮 the pe唉rsons a拌nd背 疤

30、activit巴ies to 吧be audi百ted.办凹 笆 懊Adequat敖e team 皑staffin唉g and t罢raining鞍.胺安 碍 Explic百it audi皑t progr盎am obje叭ctives,俺 scope,皑 resour笆ces and笆 freque邦ncy.靶坝 疤 扮A proce捌ss whic扮h colle肮cts, an爸alyzes,把 interp伴rets an氨d docum耙ents in百formati蔼on suff摆icient拌 唉to achi挨eve aud跋it obje矮ctives. 碍氨 颁 靶A pr

31、oce伴ss whic奥h inclu拌des spe靶cific p稗rocedur盎es to p坝romptly傲 prepar百e candi澳d, clea阿r and埃 哀appropr唉iate wr败itten r伴eports 哎on audi翱t findi癌ngs, co唉rrectiv佰e actio案ns, and唉 schedu靶les for捌 斑impleme凹ntation扮.癌版 澳 A proc搬ess whi按ch incl伴udes qu柏ality a板ssuranc搬e proce吧dures t霸o ensur翱e the a奥ccuracy般

32、and捌 巴thoroug斑hness o稗f envir袄onmenta耙l audit笆s.傲General盎ly, the靶 docume靶nt auth懊orizing按 work (挨i.e., a鞍 Statem稗ent of 柏Work, o拜r Contr拜act) wi矮ll懊 靶specify哎, wheth昂er an a傲udit pr斑ogram m爸ust be 叭effecte氨d by th摆e respo办nsible 搬organiz邦ation.阿 胺Assumin靶g this 疤to be t芭he case胺, why d胺o we au敖dit胺?

33、 Here 笆again, 安the gui拌dance d氨ocument艾 熬identif霸ies thr白ee板 purpos阿es for 阿perform暗ing aud鞍its瓣:俺颁 瓣 碍to dete跋rmine i斑f a par敖ticular柏 group 艾has the扒 capabi矮lity 唉t鞍o condu岸ct the 爱monitor坝ing叭 昂before 邦the笆 projec绊t is in疤itiated背奥 暗 柏to veri办fy斑 that t袄he QA P凹roject 氨Plan an疤d assoc稗iated 俺SOPs

34、 a袄re bein拜g拜 吧impleme吧nted背鞍 柏 to det佰ect and摆 define邦 proble摆ms so t翱hat imm傲ediate 皑correct巴ive act安ion can啊 begin.澳 昂Perhaps巴 on a l傲ess pos懊itive a阿lthou坝gh扮 valid 凹note ar哎e addit案ional r巴easons 柏for p拔e板rfor暗ming办 疤audits:俺背 拌 鞍the 198拌6 decis扮ion by 扮the. EP凹A to in捌clude E鞍nvironm搬ental A半u

35、diting敖 provis跋ions in邦 靶enforce跋ment se熬ttlemen皑ts艾版 疤 芭the lit懊igious 氨nature 按of our 暗society耙.颁The pre佰valent 巴theme o芭f the p败urpose 搬stateme斑nts abo扳ve is o扒ne of c吧ontinuo败us impr皑ovement阿 鞍and rec吧urrence绊 preven绊tion. A奥udits a扳re a ma懊nagemen岸t tool 斑for imp凹rovemen板t 靶of the搬 邦program跋.奥A

36、UDIT S艾TANDARD艾S AND G碍UIDANCE唉This ch跋apter p岸resents按 proces般s or qu百alifica挨tion st氨andards傲 for co佰nductin俺g audit唉s. The碍se docu懊ments a拜re埃 敖relativ罢ely sho俺rt and 埃provide阿 the us唉er with皑 essent办ial inf艾ormatio办n for d熬esignin阿g an au盎dit pro斑gram,搬 澳prepari暗ng for 搬an audi稗t, or e盎valuati盎n

37、g audi啊tors. 罢The str奥ength o皑f these袄 docume邦nts is 鞍that th坝ey prov凹ide跋 白informa安tion th埃at is b哀rief an捌d easy-昂to-use.爸 These跋 docume般nts can伴 be use靶d as pl按anning 叭checkli艾sts. T艾he把 袄limitat瓣ion of 板these d奥ocument败s is th蔼at they背 do not哎 provid懊e exten矮sive ba疤ckgroun柏d infor靶mation 伴or le

38、ar阿ning巴 翱tools. 芭 Becaus吧e they 碍focus o半n the a隘udit pr佰ocess o昂r audit爸or qual巴ificati扮ons, th盎ey also袄 do not懊 provid斑e绊 班informa背tion on拌 enviro氨nmental鞍 requir佰ements 挨(e.g., 鞍regulat翱ions). 绊 While 暗these d安ocument坝s may b凹e艾 佰essenti按al for 啊startin白g up an案 audit 蔼program半, or un靶derstan案di

39、ng th矮e compo唉nents o碍f an au斑dit pro昂gram, t翱hose埃 柏looking凹 for mo隘re in-d哎epth un败derstan罢ding of暗 auditi巴ng may 唉need to败 seek a耙ddition癌al mate疤rials o扒r train板ing to翱 般supplem敖ent thi安s infor百mation.鞍This do袄cument 跋provide蔼s the r皑equired邦 qualif霸ication皑s for a肮n air c背omplian俺ce audi疤tor fo

40、r安 small 案busines阿ses in艾 阿New Jer瓣sey. Q邦ualific叭ations 阿include阿 profes挨sional 扳experie百nce, ed吧ucation百, and s拔peciali哎zed sem疤inars拔 啊related澳 to air盎 compli拜ance au爱diting.傲 These柏 qualif熬ication艾s can b岸e used 叭to eval柏uate bu肮sinesse岸s that 蔼are啊 胺conside版ring hi懊ring an霸 outsid肮e audit矮or to

41、 r安eview t啊heir op办eration巴s with 啊respect搬 to air芭 compli蔼ance. 伴The跋 啊documen案t also 吧provide罢s guida安nce for拔 small 拌busines跋ses in 罢selecti俺ng an a癌uditor,摆 develo阿ping an邦d靶 般negotia八ting co邦ntracts般, and b叭uilding坝 a rela巴tionshi版p with 笆the aud蔼itor to巴 assure盎 that t唉he need背s of th敖e small把

42、 按busines背s are m吧et. De爸spite i拌ts focu蔼s on Ne霸w Jerse邦y, the 蔼qualifi翱cations哀 and th氨e crite隘ria are霸 useful凹 for an巴y案 坝small b啊usiness隘 that n唉eeds to熬 evalua伴te or s皑elect a爸n audit鞍or for 耙conduct昂ing an 氨audit a白gainst 胺air罢 板complia奥nce cri拜teria.案In cont板rast to唉 audit 扮standar稗ds, whi盎ch

43、 defi坝ne how 澳an audi罢t shoul霸d be co罢nducted隘, audit暗 criter瓣ia扒 癌define 鞍how the盎 small 扒busines邦s shoul霸d be, o芭r would矮 like t佰o be, o霸peratin挨g. The岸se crit摆eria in坝clude r爱egulato背ry板 肮require耙ments, 袄such as背 federa阿l, stat岸e, or l版ocal la搬ws and 艾regulat佰ions. 霸They al蔼so incl巴ude non皑-regul

44、a懊tory敖 傲criteri氨a such 版as envi板ronment稗al mana翱gement 澳systems柏 standa颁rds, be哀st mana爱gement 霸practic碍es for斑 鞍busines肮ses and拜 agricu俺lture, 胺green p白roduct 胺standar拌ds, or 昂sustain唉able pr氨actice 暗standar熬ds. No癌te that爱 邦despite扳 being 搬not req柏uired, 奥many of吧 the “b般eyond c扒omplian败ce” cri皑t

45、eria a跋re cruc肮ial to 爸the saf扮e and e凹fficien盎t皑 哀operati吧on of a颁 facili搬ty. Be皑yond co翱mplianc伴e crite矮ria in 稗areas s伴uch as 哎energy 敖efficie耙ncy or 板environ邦mental拜 熬managem佰ent sys奥tems (E吧MS) can佰 reduce俺 operat案ing cos挨ts, all蔼ow smal板l busin耙esses t氨o reduc扳e their哎 扳complia熬nce req奥uiremen

46、般ts, and矮 allow 凹small b版usiness八es to c摆onstant按ly iden昂tify ar澳eas whe霸re envi搬ronment版al把 耙impact 摆can be 斑reduced矮. Furt佰hermore摆, many 百busines拜ses tha瓣t gener氨ate haz板ardous 摆waste a敖re requ搬ired by坝 按federal跋 or sta奥te law 佰to redu瓣ce the 绊quantit按ies of 跋waste g拜enerate拌d throu蔼gh poll捌ution

47、 p艾reventi岸on. Th爸us,懊 爱polluti拜on prev扒ention 爸and EMS岸 audit 澳c傲riteria扒 provid巴e oppor肮tunitie翱s for s皑atisfyi摆ng thes蔼e requi稗rements罢.敖这一个章节礼物碍处理或资格引导班的标准稽核。俺 啊这些文件是相对捌地短而且提供必熬要的数据给使用扒者为设计稽核计罢画般, 摆准备一稽核版, 般或评估审计官。班 八这些文件的力量扒是他们提供数据芭哪一是摘要和简拔单易用。拌 扳这些文件当做计碍划检查表能被用暗。爸 败这些文件的限制岸是他们做不提供瓣广泛的背景数据哀或学问工

48、具。隘 叭因为他们在稽核盎上的焦点程序或鞍审计官资格蔼, 敖他们也做不提供芭关于环境的需求叭资讯拌.(哀举例来说八, 昂规则爱) 哀 隘这些文件可能是背必要的对出发在扳稽核上面计画澳, 翱或理解成份一稽哀核计画白, 拔正在找寻更多深柏入的人理解收支版检查可能需要到拌找寻另外的材料哀或训练到补充物扳这数据。碍这份文件提供那岸必需的资格为一伴空气服从为新泽版西州的小商店的半审计官。敖 昂资格包括专业人扮士经验，教育笆, 办和特殊化研究会埃相关的到空气服伴从收支检查。这把些资格能用来评搬估正在考虑的商啊店雇用一外面审爸计官用尊敬检讨敖他们的操作到空翱气服从。扒 耙文件也在选择一白个审计官方面提熬供指

49、导给小的商靶店哀, 佰发展中的和谈判暗契约暗, 阿和建筑物和审计摆官的关系保证那艾需要小生意是遇白见。蔼 碍尽管在新泽西州靶、资格和标准上翱的它的焦点对任氨何的小生意是有八用的哪一需要评柏估或选择引导的办一个审计官一稽芭核反对空气服从扳标准。矮与稽查标准白, 安定义相反如何一按稽核应该是引导暗, 爱稽核标准定义小巴的生意应该是如版何背, 袄或想要是版,氨操作。稗 蔼这些标准包括管唉制的需求胺, 罢像是联邦的澳, 氨州跋, 哀或地方法律和规挨则。笆 熬他们也包括非管熬制的标准，像是蔼环境的管理制度安标准佰, 佰最好为商店和农板业，绿色的产品霸标准或足以支撑傲的练习标准的管柏理实务。不在乎八不注意

50、那必需的佰, 罢多数那凹 摆超过服从半 叭标准是决定性的安到那保险箱和设昂备的有效率的操碍作。板 昂超过服从标准在拌区域如此的当做白能源效率或环境扳的管理制度耙 (EMS) 佰能减少操作费用皑, 俺让小的商店减少背他们的服从需求巴, 鞍而且让小的商店板到不变地监定区凹域哪里环境的冲拔击能是减少。邦 氨此外罢, 稗产生有害废物的氨多数商店是必需碍的被联邦的或者暗州法律减少量废氨物产生过污染预癌防。捌 半因此，污染预防白和埃 EMS 败稽核标准提供机白会给满意的这些鞍需求。板AUDIT T霸OOLS艾Audit t凹ools ar肮e used 哎to supp熬ort or 版impleme吧n

51、t an a哀udit pr碍ogram. 爱 Tools 拜may inc版lude au半dit che坝ck版listsor挨protoco瓣ls that白 presen氨t audit笆 criter爱ia in a胺 format懊 that a板llows e耙asier u摆se by t懊he audi伴tor. T般ools ma艾y alsoi矮nclude 颁audit f哎inding 爱ranking颁 system板s, comp暗liance 笆assista扒nce doc拜uments 把or soft靶ware, o哎r any o唉ther叭 案mate

52、ria耙l that 俺the aud蔼itor wo凹uld use办 during笆 the au巴dit pro靶cess, n扮ot desc啊ribed i安n the o拔ther ch拔apters.翱Organiz百ational八 Placem百ent奥Indepen搬dence i靶s one o邦f the p败rimary挨 consid斑eration坝s to be俺 阿g爸iven to翱 any or胺g疤anizati哎on奥 背whose哎 岸charter胺 encomp爸asses a拜n audit啊 functi哀on. The蔼 organi叭za

53、tiona拔l nucle扮us of e班nvironm案ental板 版auditor把s shoul绊d be ad氨equate 摆to ensu芭re o癌bjectiv斑e and u安nencumb背ered in癌qui跋ry,傲 observ半ation绊 鞍and tes熬ting. T肮he obje爸ct芭ivi吧ty of y哎our env蔼ironmen绊tal aud耙itors s八hould n唉ot be i皑mpaired八 bv暗 斑persona佰l relat扳ionship懊s, fina耙ncial e敖ncumbra扒nces or瓣 oth

54、er 敖con皑f芭licts o巴f inter昂est tha傲t could霸 翱impede 疤free in艾quiry, 氨or judg挨ement. 般If the 白auditor疤 is pro蔼vided b案y an I叭ndepend邦ent芭 艾Audit哀 巴Firm 拔this co敖uld mea疤n the a傲uditor 拜is not 邦to be a办 stockh皑older o隘f the c俺orpor氨a背tion be安in跋g班 疤audited皑. The a奥uditors稗 must b耙e free 耙of real罢 or pe

55、r拌ceived 班fears 鞍of叭 retrib班ution.坝Typical疤ly, com扳panies 傲establi皑sh audi斑t progr白ams wit凹hin a c鞍ore cor捌porate 矮group. 佰In gene八ra癌l碍,唉 般this gr氨oup can安 be a f白unction罢 of the爸 intern挨al audi蔼t depar摆tment, 半regulat柏o奥ry扳 affair袄s板 颁departm柏ent, le班gal, or傲 enviro板nmental爱 policy坝 and co隘mplianc

56、叭e depar背tment.跋When ev哎aluatin拌g indep暗endence摆 of the懊 auditi阿ng orga半nizatio罢n, cons安iderati袄on shou白ld be皑 伴given t埃o audit扒 fundin胺g. If c肮osts fo颁r perfo伴rming t佰he audi扒t are a氨bsorbed袄 as ove百rhead a办nd岸 肮include柏d in th皑e budge班t of th邦e organ岸ization肮al unit败 respon矮sible f巴or the 板environ

57、阿mental 皑audit哀 安program袄, then 耙indepen班dence m八ay be i跋nferred败.把Staffin癌g and T吧rainin熬g拔In a re柏po俺r爱t to th扒e EPA i拌n Febru傲ary 198傲4搬, Arthu坝r D. Li捌ttle, I盎nc. sta颁ted摆:拌Compan艾ies sta扒ff澳 安their e扳nvironm胺en败tal aud懊it prog跋rams in拔 a vari跋ety氨 of way般s皑. 哀Most班environ背mental 板audit t芭eams i

58、n懊clude i柏ndividu耙als wit巴h techn柏ical ex败pertise袄, knowl敖edge笆of envi瓣ronment爱al regu佰lations办, and p扳lant ex白perienc埃e. Seve氨ral com般panies 芭also in败clude啊auditin暗g exper伴tise, k熬nowledg傲e of en霸vironme挨ntal ma皑nagemen胺t syste埃ms, and拜underst鞍andin耙g 澳of simi胺lar com爸panies稗 hazard跋 contro百l progr

59、败ams as 傲sta袄ff澳in阿g背 criter扒ia 稗.蔼”安SUSTAIN捌ING T隘H碍E AUDIT隘 PROGRA罢M爱Managem拌ent sup熬port is半 best d瓣emonstr俺ated by笆 writte安n polic柏y artic把ulating败 upper伴 佰managem昂ent sup暗port fo案r the a瓣udit an般d for c唉omplian暗ce with靶 all ap安plicabl阿e requi靶rements班,把 按includi半ng the 氨organiz奥ations盎 corpor巴a

60、te pol熬icies a爸nd perm埃it requ摆irement唉s as we凹ll as败 八pertine唉nt fede叭ral, st挨ate, an斑d local霸 statut八es and 岸regulat爸ions.邦Managem埃ent sup爱port fo啊r the a澳uditing邦 吧p挨ro蔼g安ram ma颁y白 be fur啊ther am傲plified背 b百y百 an 搬exp芭licit瓣.柏 芭written拜 commit傲ment to拌 follow捌 up on 班audit f扮indings扳 as to 拜corre