Lecture

Internal Audit and Certification in Environmental Science

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In course

ENV-469: Systems of environmental management

Le cours décrit les enjeux et les modalités pour la mise en place d'une démarche environnementale systémique en entreprise basée sur la norme ISO 14001 et son l'application à un cas d'étude concret choisi par le participant en collaboration avec l'enseign ...

Description

This lecture covers the 4-step process of internal audit and certification in Environmental Science and Engineering, including defining environmental monitoring methods, setting up audit programs, conducting management reviews, and ensuring continuous improvement. It emphasizes the importance of internal audits, certification audits, and management reviews in evaluating the effectiveness of an Environmental Management System (EMS). The lecture also discusses the roles of auditors, the preparation for internal audits, the audit process, and the corrective actions to be taken based on audit findings. Additionally, it highlights the significance of external audits conducted by certification bodies to validate EMS compliance with ISO 14001 standards.

Official source

Ontological neighbourhood

Business

Accounting: Audit

Related concepts (23)

Audit

An audit is an "independent examination of financial information of any entity, whether profit oriented or not, irrespective of its size or legal form when such an examination is conducted with a view to express an opinion thereon." Auditing also attempts to ensure that the books of accounts are properly maintained by the concern as required by law. Auditors consider the propositions before them, obtain evidence, and evaluate the propositions in their auditing report.

Internal audit

Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control and governance processes. Internal auditing might achieve this goal by providing insight and recommendations based on analyses and assessments of data and business processes.

Financial audit

A financial audit is conducted to provide an opinion whether "financial statements" (the information is verified to the extent of reasonable assurance granted) are stated in accordance with specified criteria. Normally, the criteria are international accounting standards, although auditors may conduct audits of financial statements prepared using the cash basis or some other basis of accounting appropriate for the organization.

External auditor

An external auditor performs an audit, in accordance with specific laws or rules, of the financial statements of a company, government entity, other legal entity, or organization, and is independent of the entity being audited. Users of these entities' financial information, such as investors, government agencies, and the general public, rely on the external auditor to present an unbiased and independent audit report. The manner of appointment, the qualifications, and the format of reporting by an external auditor are defined by statute, which varies according to jurisdiction.

Chief audit executive

The chief audit executive (CAE), director of audit, director of internal audit, auditor general, or controller general is a high-level independent corporate executive with overall responsibility for internal audit. Publicly traded corporations typically have an internal audit department, led by a chief audit executive ("CAE") who reports functionally to the audit committee of the board of directors, with administrative reporting to the chief executive officer.

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