Environmental audit

Environmental audit is a systematic evaluation that identifies environmental compliance gaps, management system deficiencies, and opportunities for improvement. The practice functions analogously to financial audits but focuses on ecological impact and regulatory adherence. ISO 14001 provides the internationally recognized framework for environmental management systems and their assessment.

Definition and purpose

An environmental audit examines how an organization interacts with the natural environment. Auditors review compliance with legal requirements, assess operational controls, and evaluate the effectiveness of environmental management practices^[1].

The audit process generates documented findings that drive corrective action. Organizations use audit results to reduce environmental risks, improve resource efficiency, and demonstrate responsible practices to stakeholders. Regulatory agencies sometimes accept audit findings as evidence of compliance efforts.

Historical background

Environmental auditing emerged in the United States during the 1970s following passage of major environmental legislation. The Clean Air Act (1970), Clean Water Act (1972), and Resource Conservation and Recovery Act (1976) created complex compliance requirements.

Companies developed internal audit programs to identify violations before regulators discovered them. The practice spread to Europe during the 1980s. The European Union established the Eco-Management and Audit Scheme (EMAS) in 1993.

ISO published the 14001 standard in 1996, creating global consistency in environmental management systems. Revisions appeared in 2004 and 2015. The current ISO 14001:2015 version emphasizes leadership commitment, life cycle perspective, and continual improvement.

Types of environmental audits

Compliance audits

Compliance audits verify adherence to applicable laws, regulations, and permits. These predominate in the United States and among U.S.-based multinational corporations. Auditors examine permit conditions, emission limits, waste handling procedures, and reporting requirements.

Non-compliance findings trigger corrective actions. Serious violations may require legal consultation. Many organizations conduct compliance audits annually for high-risk operations.

Management system audits

Management system audits evaluate conformance to ISO 14001 or similar standards. The focus extends beyond legal requirements to include planning processes, operational controls, monitoring systems, and improvement mechanisms.

Auditors assess whether documented procedures exist, whether staff follow them, and whether the system achieves intended outcomes. These audits support continuous improvement rather than simply identifying violations.

Internal audits

Internal audits are conducted by organization personnel. ISO 14001 requires that internal auditors remain independent of the areas they evaluate. A quality manager should not audit the quality department^[2].

Internal audits identify non-conformities before external parties discover them. The results inform management review meetings and drive improvement initiatives. Most organizations schedule internal audits at least annually.

External audits

External audits involve third-party auditors from certification bodies. These independent evaluators provide unbiased assessment. Achieving certification through external audit demonstrates commitment to environmental management.

ISO 14001 certification process

Organizations seeking ISO 14001 certification undergo a two-stage external audit:

Stage one determines readiness for full assessment. Auditors review documentation, assess scope, and identify potential concerns. This stage often occurs remotely to reduce costs. Organizations must demonstrate that their management system is sufficiently developed before proceeding.

Stage two always occurs on-site. Auditors interview staff across functions, observe operations, and review records. They verify that documented procedures match actual practice and that the system meets all ISO 14001 requirements.

Successful organizations receive certificates valid for three years. Surveillance audits occur annually to confirm continued conformance. Recertification audits happen at three-year intervals.

Audit methodology

Planning phase

Effective audits begin with thorough planning:

Define audit scope and objectives
Select qualified auditors
Review relevant documentation
Develop audit checklists
Schedule site activities
Communicate with auditees

The International Accreditation Forum provides guidance on audit duration based on organization size and complexity.

Execution phase

Auditors gather evidence through multiple methods:

Document review - Examining procedures, permits, records, and reports

Interviews - Speaking with managers and workers about their responsibilities

Observation - Watching activities to verify proper execution

Physical inspection - Examining facilities, equipment, and storage areas

Auditors compare evidence against audit criteria to identify conformities and non-conformities.

Reporting phase

Audit reports document findings with sufficient detail for corrective action. Reports typically include:

Audit scope and objectives
Auditor identifications
Dates and locations
Audit criteria
Findings categorized by severity
Opportunities for improvement
Conclusions and recommendations

Follow-up phase

Organizations must address non-conformities through root cause analysis and corrective action. Auditors verify that actions effectively prevent recurrence. Unresolved findings may affect certification status.

Delivery methods

On-site audits involve physical presence at organizational facilities. Auditors spend several days examining operations. This approach provides direct observation and enables comprehensive assessment.

Remote audits utilize video conferences, document sharing, and electronic record review. The COVID-19 pandemic accelerated adoption of remote methods. While less comprehensive than on-site visits, remote audits offer cost advantages and flexibility.

Many certification bodies now use hybrid approaches combining remote document review with focused on-site verification.

References

International Organization for Standardization (2015). ISO 14001:2015 Environmental management systems - Requirements with guidance for use.
International Organization for Standardization (2018). ISO 19011:2018 Guidelines for auditing management systems.
U.S. Environmental Protection Agency (2000). Audit Policy Interpretive Guidance.

Footnotes

[1] Definition adapted from ISO 14001:2015 and environmental audit literature.

[2] Independence requirement specified in ISO 14001:2015 clause 9.2.2 regarding internal audit programs.

Template:A