Standard Practice for Environmental Regulatory Compliance AuditsTranslate name
STANDARD published on 1.11.2020
Designation standards: ASTM E2107-20
Publication date standards: 1.11.2020
The number of pages: 5
Approximate weight : 15 g (0.03 lbs)
Country: American technical standard
Category: Technical standards ASTM
environmental audit, environmental compliance, environmental management,, ICS Number Code 13.020.10 (Environmental management)
|Significance and Use|
4.1ï¿½Intended Useâ€”This practice is intended for use by parties who wish to perform or direct an audit, or rely upon audit findings or an audit report. Such use includes audits by internal and external auditors.
4.2ï¿½Other Audit Criteriaâ€”Other audit criteria may be included in the audit scope if specified in the audit plan. Examples include safety and health requirements, and technical, operational, and management requirements.
4.3ï¿½Related ASTM Standardsâ€”This practice is related to Practice , which addresses CERCLA liability, and Practice , which addresses due diligence for commercial real estate. A number of terms and procedures from these practices are similar to terms and procedures associated with this practice but they may not be the same. Guide addresses environmental compliance assessment and may be an appropriate tool for some environmental regulatory compliance audits. The user is advised that Guide is not an all-encompassing compliance assessment tool. Guide addresses the five types of environmental liabilities named in generally-accepted accounting principles (asset retirement obligations, environmental obligations, commitments, contingencies and guarantees).
4.3.1ï¿½Not Interchangeableâ€”Although distantly related to Practices and , this practice is designed to achieve different results. Therefore, these practices shall not be used interchangeably with, or in place of, this practice.
4.4ï¿½Related ISO Guidelinesâ€”The International Organization for Standardization (ISO) has developed guidelines addressing environmental auditing. These are ISO 14001-2015 and 19011-2018. A number of terms and procedures from these guidelines may be similar to terms and procedures associated with this practice but they may not be the same. ISO 14001-2015 added several compliance evaluation criteria, including Section 9.1.2 (Evaluation of Compliance) and Section 9.2 (Internal Audits).
4.4.1ï¿½Not Interchangeableâ€”Although related to ISO guidelines, this practice is designed for a different purpose. Therefore, these ISO guidelines shall not be used interchangeably with, or in place of, this practice.
4.5ï¿½Additional Servicesâ€”A number of issues may arise as a result of an audit, but are outside the scope of this practice. Such issues include, but are not limited to, development of action plans and cost estimates to address audit findings.
4.6ï¿½Conditionsâ€”The following conditions shall govern the application of this practice.
4.6.1ï¿½Not Exhaustiveâ€”A audit shall not constitute an exhaustive review of audited entity compliance with all potentially applicable audit criteria unless explicitly intended and stated as an audit objective in the audit plan.
4.6.2ï¿½Level of Review is Variableâ€”The audit scope may vary to meet different audit objectives. For example, the audit scope may include only selected audit criteria, selected period under review, or selected portions of a facility or organization.
4.6.3ï¿½Continued Viability of Environmental Auditâ€”An audit completed in accordance with this practice shall be valid for only the period under review. Because audit criteria and audited entity conditions may change over time, it shall not be assumed that an audit report is reliable, or has continued viability, for other than the period under review.
4.6.4ï¿½Usage of Prior Auditsâ€”Information contained within reports from prior audits should be used only if it has continued viability and if use of that information is appropriate.
1.2.1ï¿½Awareness of Benefits Associated with Auditsâ€”Various benefits have been attributed to audits. These benefits may include a better understanding of the compliance status of a facility or organization, identification of opportunities for environmental management systems improvements, reduction or elimination of potential legal and financial liabilities when implemented as part of a comprehensive compliance management program, better communications and improved relationships with governmental agencies, communities, and other stakeholders, providing information for development of both short-term and long-term environmental expenditures, and education of employees.
1.2.2ï¿½Awareness of Risks Associated with Auditsâ€”It is also important to recognize that certain risks have been associated with audits. These risks may be managed and controlled by giving thoughtful consideration to the audit process before beginning an audit. These risks may include increased potential legal and financial liabilities for the audited entity if audit findings are not corrected in a timely manner, disclosure of confidential business information or trade secrets, inadvertent admissions against interest because of the wording of audit findings, disclosure of audit findings intended to be kept confidential under audit privilege laws or attorney-client privilege or work product doctrine, and inaccurate audit findings.
1.2.3ï¿½Awareness of Legal Issuesâ€”A number of important legal issues are associated with audits. Example legal issues include the qualification for one or more evidentiary privileges, the qualification for limited immunity, the protection of trade secrets and confidential information, the application of a number of government policies associated with environmental audits (including federal and state programs that provide incentives for detecting, disclosing, and correcting potential violations through auditing), the form and language of audit reports, the necessity of reporting certain information to the government (either federal, state, or local agencies), the potential liability of auditors, and the importance of promptly addressing issues identified during audits. Prior to initiating and during an audit, interested parties should consider potential legal issues and consult legal counsel or other experts as appropriate.
1.3ï¿½Organizationâ€”This practice is organized in the following manner:
1.4ï¿½This international standard was developed in accordance with internationally recognized principles on standardization established in the Decision on Principles for the Development of International Standards, Guides and Recommendations issued by the World Trade Organization Technical Barriers to Trade (TBT) Committee.
|2. Referenced Documents|
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