環(huán)境會計方面的外文文獻

1、PAGE PAGE 21挨EVOLUTI百ON OF A吧N ENVIR敖ONMENTA癌L疤AUDIT P安ROGRAM奧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皚, Washi暗ngton板Work su胺pported板 by頒the U.S捌. Depar隘tment o隘f Energ安y盎under C挨ontract啊 DE-ACO昂6-76RLO頒 1830絆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礙his rep啊ort was襖 prepar半ed as a挨n accou礙nt o敖f翱 辦 拌work sp扒onsored安 by an 藹agency 扒of the 氨United 啊States絆。懊Governm啊ent. Ne哎ither t俺he Unit爸ed Stat暗es Gove板rnment 罷nor any胺 agency癌 thereo敗f, nor 敗any of 拔their暗 啊employe胺es, ma

3、k礙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壩oduct, 案or斑 盎process澳 disclo把sed, or白 repres按ents th辦at its 埃use wou百ld not 澳infring藹e priva奧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,藹 tradem按ark,疤 哎manufac挨turer, 啊or othe隘rwise d捌oes not吧 necess八arily c扳onstitu皚te or i疤mply it敗s endor辦sement,挨 recomm八endatio愛n,頒 佰or favo笆ring by芭 耙the Uni襖ted Sta唉tes Gov伴ernment霸 or any扒 a

5、gency暗 thereo頒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 擺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辦o礙n Depar矮tmentand敖Tapio K耙uusinen百Senior 俺Researc半h Scien翱tist百Envir絆onmenta敖l Polic挨y and C吧omplian暗ce 捌Group拔Pacific挨 Northw懊est Lab骯orato襖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愛iewers 阿from go罷vernmen案t and p鞍rivate 板organiz壩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擺ion扒* Tenne澳ssee Sm澳all Bus頒iness A辦ssistan啊ce Prog扳ram壩* New 芭Jersey 芭Departm艾ent of 奧Environ白mental 百Protect隘ion皚* Mass皚achuset擺ts Offi案ce of T稗echnica鞍l(fā) Assis昂tance f隘or Toxi伴cs Use 邦Reducti拔on (OTA辦)罷* Iowa霸 Waste 霸Reducti皚on Cent邦er, Uni氨versity艾 of Nor藹thern I骯owa翱* Flor白ida Sma鞍

9、ll Busi岸ness As扮sistanc哎e Progr芭am俺The pro壩ducts a瓣nd serv皚ices in案cluded 岸in this絆 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絆CT隘Interna襖tional 拔and nat稗ional s爸tandard襖s, and 安in so

10、me礙 cases 稗corpora隘te poli奧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擺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罷 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頒ion of 擺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擺cy (EPA啊) Polic爸y State瓣ment on愛 Enviro阿nmental辦 癌Auditin安g. It d奧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壩 system頒atic, d瓣ocument頒ed, per襖iodic a背nd obje氨ctive r皚eview艾by re

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

13、ana翱gement 柏systems半 alread藹y in pl凹ace, or傲 assess柏 risks愛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愛ck to h辦elp imp斑rove th頒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愛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皚umented盎, repor哎ted to,挨 and re霸viewed 斑by, res扮ponsibl盎e襖 般managem隘ent. Fo拜llow-up班 action笆 w案ill be 疤taken w斑here in柏dicated擺. 爸The res版ponsibl稗e礙 疤organiz疤ation c艾an then愛 take f斑ollow-u矮p actio按n as ne般eded.瓣An effe岸cti

16、ve a巴uditing藹 progra班m is a 耙useful 芭tool fo挨r impro八ving en靶vironme捌ntal co礙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皚 of壩 白potenti埃al prob昂lems. A藹n audit骯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.襖At 爸the按 Pacifi擺c North霸west La骯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罷ments搬 傲provide扮s, we b按elieve,叭 a sign礙ificant艾 improv挨ement.霸 胺國際和國家的標擺準隘, 隘而且在一些情形笆企業(yè)的政策需要埃那計劃了的和預耙定的稽核是運行芭到查證所有的環(huán)笆境服從的方面和胺決定環(huán)境管理的熬有效落實計畫。澳 礙這的一例子能在皚環(huán)境的收支檢查班上的隘 U. S. 般環(huán)保署白 (八環(huán)保署耙) 皚政策陳述旁

19、邊的笆依照提供的收支挨檢查的定義中被埃發(fā)現。吧 扒它依下列各項定擺義環(huán)境的收支檢敗查八:佰擺環(huán)境的收支檢查愛是有系統爸,班證明扒, 俺周期的和目檢討班被管理設備行動版的實體和練習相啊關的到會議擺環(huán)境的需求。絆 拌稽核能是設計完跋成任何的或所有半下列各項阿: 爸查證符合環(huán)境的疤需求作法懊, 霸評估那襖已經在地方的環(huán)板境管理制度的效岸力扒, 安或估定危險唉從管理和紊亂的板材料和練習。盎收支檢查服務當辦做教育學程認證白檢查到幫忙改善藹效力按基本環(huán)境的管理骯藉由查證管理實頒務是在啊地方佰, 艾動作和適當的。板 擺多數規(guī)格更遠的跋強調那稽核是運佰行到書面的程序芭或者人員的檢查伴表骯 ( 把提供更遲的文件

20、罷) 案做不有直接的對胺表演的瓣$1氨責任活動在稽查佰。唉 斑如此的稽核的結礙果通常是必需的叭是證明邦, 跋報告到邦, 擺和檢討被疤, 熬有責任的管理。稗 壩跟進行動將會被胺采取哪里指出。哀 唉然后有責任的組澳織能拿依照需要罷的跟進行動。皚一個有效的收支矮檢查計畫是改良盎環(huán)境的服從的一昂個有用的工具。阿 皚如果發(fā)展適當地耙, 氨計畫意志點外面矮的弱點區(qū)域和區(qū)板域潛能問題。拔 阿一個收支檢查計疤畫也意志監(jiān)定環(huán)柏境的服從活動哪叭一會或超過期待頒。扒在太平洋西北實奧驗室扮 (PNL),捌 版環(huán)境的稽核過去扳一直有對調查結斑果的非技術上審埃計官收支檢查出隘版在審計處報告敖。拜 澳部署的今天練習斑一合成

21、物隊技術敖上專家和擺 nontec搬hncial 瓣審計官到稽核到藹特性環(huán)境的標題愛音樂的需求提供吧，我們相信白, 般重要的進步。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 絆捌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/擺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襖sociate啊d with 扳a facil頒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 骯program岸 overse敖es the 伴environ俺mental 艾functio案ns拌within 白an agen唉cy, gen骯erally 笆providi半ng guid安ance an敗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敗ental m唉anageme叭nt prog巴ram. Au按diting 哀increas罷ingly, 啊is半being u擺sed as 埃a syste按matic m把ethod f傲or veri耙f敗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奧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 辦risks p霸resent 瓣at a fa啊cility.搬 In ess辦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 敗to prep熬are a耙r

25、eport敗 card 哎to ensu暗re that哀 the 靶g爸oals an傲d objec搬t(yī)ives 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敗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皚odic an般d objec拔tive re耙view of拜 facili盎ty oper搬ations 澳and

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

27、atio凹ns and 哀Standar皚ds, req阿uires i柏n Secti搬on II t安hat the壩 Plan i爸nclude 矮a疤 靶section斑 ad把dressin搬g Perf辦ormance半 and Sy斑ste疤m 絆Audits.擺 It st俺ates in愛 part. 耙岸To阿 the 拜e皚xt氨en版t把 芭possibl襖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襖irectly按 involv巴ed i隘n翱 扳the mea爸s

28、uremen斑t proce般ss 澳A壩 Work/Q般A Proje骯ct Plan艾 should白 specif拌y who w襖ill con愛duct挨 啊t盎he audi哀t. 翱w藹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 罷the aud隘it repo班rts 皚w疤ill絆 背go.搬T胺his is 罷elabora胺ted upo班n in th芭e Appen扮dix to 爸the EP懊A胺癌s埃 壩Ele巴m扒e澳nt百s

29、of E案f胺f骯ective岸 邦E傲n罷viro哎n癌me柏nt阿al敗 Au盎di胺ting 霸Program靶s艾, as f胺ollows:敗矮 骯 Explic般it top 藹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 皚follow-版up on a唉udit fi佰ndings.挨矮 安 皚A氨n envir襖onmenta俺l audit笆 team 愛separat矮e from 背and ind稗ependen骯t o按f矮 the pe唉rsons a拌nd背 疤

30、activit巴ies to 吧be audi百ted.辦凹 笆 懊Adequat敖e team 皚staffin唉g and t罷raining鞍.胺安 礙 Explic百it audi皚t progr盎am obje叭ctives,俺 scope,皚 resour笆ces and笆 freque邦ncy.靶壩 疤 扮A proce捌ss whic扮h colle骯cts, an爸alyzes,把 interp伴rets an氨d docum耙ents in百formati藹on suff擺icient拌 唉to achi挨eve aud跋it obje矮ctives. 礙氨 頒 靶A pr

31、oce伴ss whic奧h inclu拌des spe靶cific p稗rocedur盎es to p壩romptly傲 prepar百e candi澳d, clea阿r and埃 哀appropr唉iate wr敗itten r伴eports 哎on audi翱t findi癌ngs, co唉rrectiv佰e actio案ns, and唉 schedu靶l(wèi)es 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奧ccuracy般

32、and捌 巴thoroug斑hness o稗f envir襖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擺e respo辦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:俺頒 瓣 礙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 愛monitor壩ing叭 昂before 邦the笆 projec絆t is in疤itiated背奧 暗 柏to veri辦fy斑 that t襖he QA P凹roject 氨Plan an疤d assoc稗iated 俺SOPs

34、 a襖re bein拜g拜 吧impleme吧nted背鞍 柏 to det佰ect and擺 define邦 proble擺ms so t翱hat imm傲ediate 皚correct巴ive act安ion can啊 begin.澳 昂Perhaps巴 on a l傲ess pos懊itive a阿lthou壩gh扮 valid 凹note ar哎e addit案ional r巴easons 柏for p拔e板rfor暗ming辦 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皚ts艾版 疤 芭the lit懊igious 氨nature 按of our 暗society耙.頒The pre佰valent 巴theme o芭f the p敗urpose 搬stateme斑nts abo扳ve is o扒ne of c吧ontinuo敗us impr皚ovement阿 鞍and rec吧urrence絆 preven絆tion. A奧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.奧A

36、UDIT S艾TANDARD艾S AND G礙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礙se docu懊ments a拜re埃 敖relativ罷ely sho俺rt and 埃provide阿 the us唉er with皚 essent辦ial inf艾ormatio辦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. 罷The str奧ength o皚f these襖 docume邦nts is 鞍that th壩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 襖limitat瓣ion of 板these d奧ocument敗s is th藹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 礙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襖 do not懊 provid斑e絆 班informa背tion on拌 enviro氨nmental鞍 requir佰ements 挨(e.g., 鞍regulat翱ions). 絆 While 暗these d安ocument壩s may b凹e艾 佰essenti按al for 啊startin白g up an案 audit 藹program半, or un靶derstan案di

39、ng th矮e compo唉nents o礙f an au斑dit pro昂gram, t翱hose埃 柏looking凹 for mo隘re in-d哎epth un敗derstan罷ding of暗 auditi巴ng may 唉need to敗 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襖cument 跋provide藹s the r皚equired邦 qualif霸ication皚s for a骯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愛diting.傲 These柏 qualif熬ication艾s can b岸e used 叭to eval柏uate bu骯sinesse岸s that 藹are啊 胺conside版ring hi懊ring an霸 outsid骯e audit矮or to

41、 r安eview t啊heir op辦eration巴s with 啊respect搬 to air芭 compli藹ance. 伴The跋 啊documen案t also 吧provide罷s guida安nce for拔 small 拌busines跋ses in 罷selecti俺ng an a癌uditor,擺 develo阿ping an邦d靶 般negotia八ting co邦ntracts般, and b叭uilding壩 a rela巴tionshi版p with 笆the aud藹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藹s on Ne霸w Jerse邦y, the 藹qualifi翱cations哀 and th氨e crite隘ria are霸 useful凹 for an巴y案 壩small b啊usiness隘 that n唉eeds to熬 evalua伴te or s皚elect a爸n audit鞍or for 耙conduct昂ing an 氨audit a白gainst 胺air罷 板complia奧nce cri拜teria.案In cont板rast to唉 audit 扮standar稗ds, whi盎ch

43、 defi壩ne how 澳an audi罷t shoul霸d be co罷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擺eria in壩clude r愛egulato背ry板 骯require耙ments, 襖such as背 federa阿l, stat岸e, or l版ocal la搬ws and 艾regulat佰ions. 霸They al藹so incl巴ude non皚-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頒rds, be哀st mana愛gement 霸practic礙es for斑 鞍busines骯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愛 邦despite扳 being 搬not req柏uired, 奧many of吧 the “b般eyond c扒omplian敗ce” cri皚t

45、eria a跋re cruc骯ial to 爸the saf扮e and e凹fficien盎t皚 哀operati吧on of a頒 facili搬t(yī)y. Be皚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奧tems (E吧MS) can佰 reduce俺 operat案ing cos挨ts, all藹ow smal板l busin耙esses t氨o reduc扳e their哎 扳complia熬nce req奧uiremen

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

47、 p艾reventi岸on. Th爸us,懊 愛polluti拜on prev扒ention 爸and EMS岸 audit 澳c傲riteria扒 provid巴e oppor骯tunitie翱s for s皚atisfyi擺ng thes藹e requi稗rements罷.敖這一個章節(jié)禮物礙處理或資格引導班的標準稽核。俺 啊這些文件是相對捌地短而且提供必熬要的數據給使用扒者為設計稽核計罷畫般, 擺準備一稽核版, 般或評估審計官。班 八這些文件的力量扒是他們提供數據芭哪一是摘要和簡拔單易用。拌 扳這些文件當做計礙劃檢查表能被用暗。爸 敗這些文件的限制岸是他們做不提供瓣廣泛的背景數據哀或學問工

48、具。隘 叭因為他們在稽核盎上的焦點程序或鞍審計官資格藹, 敖他們也做不提供芭關于環(huán)境的需求叭資訊拌.(哀舉例來說八, 昂規(guī)則愛) 哀 隘這些文件可能是背必要的對出發(fā)在扳稽核上面計畫澳, 翱或理解成份一稽哀核計畫白, 拔正在找尋更多深柏入的人理解收支版檢查可能需要到拌找尋另外的材料哀或訓練到補充物扳這數據。礙這份文件提供那岸必需的資格為一伴空氣服從為新澤版西州的小商店的半審計官。敖 昂資格包括專業(yè)人扮士經驗，教育笆, 辦和特殊化研究會埃相關的到空氣服伴從收支檢查。這把些資格能用來評搬估正在考慮的商啊店雇用一外面審爸計官用尊敬檢討敖他們的操作到空翱氣服從。扒 耙文件也在選擇一白個審計官方面提熬供指

49、導給小的商靶店哀, 佰發(fā)展中的和談判暗契約暗, 阿和建筑物和審計擺官的關系保證那艾需要小生意是遇白見。藹 礙盡管在新澤西州靶、資格和標準上翱的它的焦點對任氨何的小生意是有八用的哪一需要評柏估或選擇引導的辦一個審計官一稽芭核反對空氣服從扳標準。矮與稽查標準白, 安定義相反如何一按稽核應該是引導暗, 愛稽核標準定義小巴的生意應該是如版何背, 襖或想要是版,氨操作。稗 藹這些標準包括管唉制的需求胺, 罷像是聯邦的澳, 氨州跋, 哀或地方法律和規(guī)挨則。笆 熬他們也包括非管熬制的標準，像是藹環(huán)境的管理制度安標準佰, 佰最好為商店和農板業(yè)，綠色的產品霸標準或足以支撐傲的練習標準的管柏理實務。不在乎八不注意

50、那必需的佰, 罷多數那凹 擺超過服從半 叭標準是決定性的安到那保險箱和設昂備的有效率的操礙作。板 昂超過服從標準在拌區(qū)域如此的當做白能源效率或環(huán)境扳的管理制度耙 (EMS) 佰能減少操作費用皚, 俺讓小的商店減少背他們的服從需求巴, 鞍而且讓小的商店板到不變地監(jiān)定區(qū)凹域哪里環(huán)境的沖拔擊能是減少。邦 氨此外罷, 稗產生有害廢物的氨多數商店是必需礙的被聯邦的或者暗州法律減少量廢氨物產生過污染預癌防。捌 半因此，污染預防白和埃 EMS 敗稽核標準提供機白會給滿意的這些鞍需求。板AUDIT T霸OOLS艾Audit t凹ools ar骯e used 哎to supp熬ort or 版impleme吧n

51、t an a哀udit pr礙ogram. 愛 Tools 拜may inc版lude au半dit che壩ck版listsor挨protoco瓣ls that白 presen氨t audit笆 criter愛ia in a胺 format懊 that a板llows e耙asier u擺se by t懊he audi伴tor. T般ools ma艾y alsoi矮nclude 頒audit f哎inding 愛ranking頒 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藹itor wo凹uld use辦 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奧Indepen搬dence i靶s one o邦f the p敗rimary挨 consid斑eration壩s to be俺 阿g爸iven to翱 any or胺g疤anizati哎on奧 背whose哎 岸charter胺 encomp爸asses a拜n audit啊 functi哀on. The藹 organi叭za

53、tiona拔l nucle扮us of e班nvironm案ental板 版auditor把s shoul絆d be ad氨equate 擺to ensu芭re o癌bjectiv斑e and u安nencumb背ered in癌qui跋ry,傲 observ半ation絆 鞍and tes熬ting. T骯he obje爸ct芭ivi吧ty of y哎our env藹ironmen絆tal aud耙itors s八hould n唉ot be i皚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皚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藹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辦 stockh皚older o隘f the c俺orpor氨a背tion be安in跋g班 疤audited皚. The a奧uditors稗 must b耙e free 耙of real罷 or pe

55、r拌ceived 班fears 鞍of叭 retrib班ution.壩Typical疤ly, com扳panies 傲establi皚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礙,唉 般this gr氨oup can安 be a f白unction罷 of the爸 intern挨al audi藹t depar擺tment, 半regulat柏o奧ry扳 affair襖s板 頒departm柏ent, le班gal, or傲 enviro板nmental愛 policy壩 and co隘mplianc

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

57、阿mental 皚audit哀 安program襖, then 耙indepen班dence m八ay be i跋nferred敗.把Staffin癌g and T吧rainin熬g拔In a re柏po俺r愛t to th扒e EPA i拌n Febru傲ary 198傲4搬, Arthu壩r D. Li捌ttle, I盎nc. sta頒ted擺:拌Compan艾ies sta扒ff澳 安their e扳nvironm胺en敗tal aud懊it prog跋rams in拔 a vari跋ety氨 of way般s皚. 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敗pertise襖, knowl敖edge笆of envi瓣ronment愛al regu佰lations辦, and p扳lant ex白perienc埃e. Seve氨ral com般panies 芭also in敗clude啊auditin暗g exper伴tise, k熬nowledg傲e of en霸vironme挨ntal ma皚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、敗ams as 傲sta襖ff澳in阿g背 criter扒ia 稗.藹”安SUSTAIN捌ING T隘H礙E AUDIT隘 PROGRA罷M愛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敗 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奧ations盎 corpor巴a

60、te pol熬icies a爸nd perm埃it requ擺irement唉s as we凹ll as敗 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愛port fo啊r the a澳uditing邦 吧p挨ro藹g安ram ma頒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