MD.AZMERI LATIF BEGM. Sc in Textile Engineering

Specialized in Apparel Manufacturing, Processing and Designing

Audit is an examination of accounts by authorized experts. It is consistent with overall business practice- are problem solvers, not just problem finders. It goes beyond merely identi8fying areas of regulatory non-compliance to evaluating environmental performance. It is best management practice that reduces costs, ensure compliance and avoid future liabilities. It advocates to understanding of organizational dynamics and management systems that allows identifying the root causes of performance deficiencies and prescribing the optimum corrective actions.

According to the definition in ISO 19011 an audit is a systematic, independent and documented process for obtaining audit evidence and evaluating it objectively to determine the extent to which audit criteria are fulfilled.

Environmental auditing originated in the United States in the 1970s as a way of checking whether a company was complying with a multitude of new environmental laws and regulations. More recently, it is used as an extremely valuable tool for assessing a company's environmental management systems, policy, and equipment. It provides the company with recommendations on how it can improve its environmental management practices, and reduce the environmental impact. Beside, improved environmental practices often save money in the long run.Audit is the term, taken from financial accounting, to infer the notion of verification of practice and certification of data. In terms of environmental management, the objectives of audit include:

The organization and interpretation of the environmental

monitoring data to establish a record of change associated with

the implementation of a project or the operation of an

organization.

The process of verification that all or selected parameters

measured by an environmental monitoring programs are in

compliance with regulatory requirements, internal policies and

standards, and established environmental quality performance

limits.

The comparison of project impact predictions with actual

impacts for the purpose of assessing the accuracy of

predictions.

The assessment of the effectiveness of the environmental

management systems, practices and procedures and

The determination of the degree and scope of any necessary

remedial or control measure in case of non-compliance or in the

event that the organizations environmental objectives are not

achieved.

The International Chamber of Commerce defines

environmental audit as systematic examination of the

interactions between any business operation and its

surroundings. This includes all emissions to air, land

and water; legal constraints: the effects on the

neighboring community, landscape and ecology, and

the public’s perception of the operating company in the

local area. Environmental audit does not stop at

compliance with legislation. Nor is it a green washing

public relations exercise. Rather it is a total strategic

approach to the organizations activities.

Function of environmental audit

The functions of environmental audits areTo improve an organizations compliance

with environmental legislation and regulations such as air emission standards, effluent standards, waste management standards and standard operating procedures.

To prevent damage and the tendency for environmental damage

To improve resource use through reduction in material use to minimize wastes and to identify recycling opportunities.

Benefits of environmental auditThe benefits of environmental auditing are

Identification of environmental risks

Use as a basis for the development of environmental

management policies or efforts to improve existing plans

Prevention of financial losses through the shutting down of

an organization or activity

Avoidance of legal sanctions against an organization or

activity or its management under prevailing laws and

regulations

Identifications of possible cost saving from energy

conservation and waste reduction, reuse and recycling

Prerequisite of an environmental audit report for use by an

organization or activity in dealing with environmental groups,

government and the mass media

Provision of information required by insurance companies,

financial institutions and shareholders.

The scope of an environmental audit is very flexible, depending on the needs of the organization. An environmental audit should be conducted in a manner which allows for provision of information regarding:

The history of an organization or activity, including information on the setting, previous environmental damage at the site, environmental practices, monitoring records and known environmental issues.

The natural resources used as input, processing of materials and all finished products and wastes including hazardous and toxic wastes.

The handling and storage of chemicals, hazardous and toxic materials and any potential environmental hazards.

Environmental risk assessment.

Waste management control systems, transportation route for materials and waste disposal, including facilities to minimize waste disposal impacts and accidents.

Measure of the effectiveness of pollution control equipment as indicated in inspection reports, maintenance logs, emission test results and routine analytical reports.

Emergency response plans and procedures.

Recycling, programs and product life cycle considerations. Plans to increase environmental awareness.

The ISO seriesISO is the commonly used short hand term for the international organization for

standardization. It is interesting to learn that ISO is not an acronym for international organization for standardization but a Greek word meaning equal and is valid in English, French and Russian the three official language of ISO. ISO symbolize the organization’s mission to facilitate the creation and voluntary adoption of worldwide industrial and manufacturing standards-making them equal, in other words.

It was created in Geneva, Switzerland in 1947. 92 nations are represented by ISO’s membership. All but 19 of these are member bodies that are actively involved in the technical committees and other activities of the organization.

ISO’s stated objectives are:

To promote development of standardization to facilitate international exchange of goods and services.

To promote cooperation in intellectual, scientific, technological and economic activities.

ISO 14000 Series summaryISO 14000 is an evolving series of generic standards developed by ISO to provide

organizations with the structure for managing environmental impacts. The TC 207 standards include a broad range of environmental disciplines:

The basic environmental management system (EMS)

Environmental auditing criteria for use by both internal and third party auditors(EA)

Criteria for doing an environmental performance evaluations (EPE)

Environmental labeling criteria (EL)

Life-cycle assessment methodologies(LCA)

Environmental aspects in product standards (EAPS)

An Environmental Management System (EMS) is a set of processes and practices that enable an organization to reduce its environmental impacts and increase its operating efficiency. This Web site provides information and resources related to EMS for businesses, associations, the public, and state and federal agencies.An Environmental Management System (EMS) is a framework that helps a company achieve its environmental goals through consistent control of its operations. The assumption is that this increased control will improve the environmental performance of the company. The EMS itself does not dictate a level of environmental performance that must be achieved; each company's EMS is tailored to the company's business and goals.An EMS helps a company address its regulatory demands in a systematic and cost-effective manner. This proactive approach can help reduce the risk of non-compliance and improve health and safety practices for employees and the public.

Standard Title / description

14000 Guide to Environmental Management Principles,

Systems and Supporting Techniques

14001 Environmental Management Systems - Specification with

Guidance for Use

14010 Guidelines for Environmental Auditing - General

Principles of Environmental Auditing

14011 Guidelines for Environmental Auditing - Audit

Procedures-Part 1: Auditing of Environmental

Management Systems

14012 Guidelines for Environmental Auditing - Qualification

Criteria for Environmental Auditors

14013/15 Guidelines for Environmental Auditing - Audit Programs,

Reviews & Assessments

14020/23 Environmental Labeling

14024 Environmental Labeling - Practitioner Programs -

Guiding Principles, Practices and Certification

Procedures of Multiple Criteria’s

14031/32 Guidelines on Environmental Performance Evaluation

14040/43 Life Cycle Assessment General Principles and Practices

14050 Glossary

14060 Guide for the Inclusion of Environmental Aspects in

Product Standards

1. General overview of ISO 140002. ISO 14001- environmental management system- specification with

guidance for use 2.1 verification /registration 2.2 benefits and limitation of ISO 14000

3. Supporting ISO 14000 standards 3.1 ISO 14004 - environmental management system – general

guidelines on principles, systems and supporting techniques 3.2 ISO 14010 – Guidelines for environmental auditing- general

principles

3.3 ISO 14011- Guidelines for environmental auditing- audit procedures for auditing of environmental management system

3.4 ISO 14012- Guidelines for environmental auditing- qualification criteria for environmental auditors

3.5 ISO/DIS 14021- environmental labels and declarations- self declaration environmental claims- terms and definitions

3.6 ISO/DIS 14040- life cycle assessment – general principles and practices (early 1998)

3.7 ISO/DIS 14041 - life cycle assessment- GOAL AND DEFINITATION/SCOPE AND INVENTORY ASSESSMENY(early 1998)

Definitions (as defined by CAN/CSA-ISO 14001-69, 14010-96)

control improvement

environmental

environmental aspect

environmental impact

environmental management system

environmental management system audit

environmental objective

environmental target

environmental performance

environmental policy

interested party

organization

prevention of pollution

accredited registrar

environmental audit

lead environmental auditor

environmental auditor

client

audit team

auditee