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【英文标准名称】:StandardPracticeforEnvironmentalRegulatoryComplianceAudits
【原文标准名称】:环境规章符合性审计用标准实施规程
【标准号】:ASTME2107-2006
【标准状态】:现行
【国别】:
【发布日期】:2006
【实施或试行日期】:
【发布单位】:美国材料与试验协会(US-ASTM)
【起草单位】:E50.05
【标准类型】:(Practice)
【标准水平】:()
【中文主题词】:评审;生态学;环境方面;环境管理系统;环境管理;规章
【英文主题词】:environmentalaudit;environmentalcompliance;environmentalmanagement
【摘要】:1.1Purpose8212;Thispracticeidentifiesminimumrequirementsforenvironmentalregulatorycomplianceaudits(audits).ItalsoprovidesinformationonthetermsandproceduresassociatedwithauditsaspracticedintheUnitedStatesofAmerica(USA)andotherjurisdictionssubjecttothelawsthereof.Itprovidesareferencetowhichinterestedpartiesmayreferfordefinitionanddescriptionofacceptedaudittermsandprocedures.1.2Background:1.2.1AwarenessofBenefitsAssociatedwithAudits--Variousbenefitshavebeenattributedtoaudits.Thesebenefitsmayincludeabetterunderstandingofthecompliancestatusofafacilityororganization,identificationofopportunitiesforenvironmentalmanagementsystemsimprovements,reductionoreliminationofpotentiallegalandfinancialliabilitieswhenimplementedaspartofacomprehensivecompliancemanagementprogram,bettercommunicationsandimprovedrelationshipswithgovernmentalagencies,communities,andotherstakeholders,providinginformationfordevelopmentofbothshort-termandlong-termenvironmentalexpenditures,andeducationofemployees.1.2.2AwarenessofRisksAssociatedwithAudits--Itisalsoimportanttorecognizethatcertainriskshavebeenassociatedwithaudits.Theserisksmaybemanagedandcontrolledbygivingthoughtfulconsiderationtotheauditprocessbeforebeginninganaudit.Theserisksmayincludeincreasedpotentiallegalandfinancialliabilitiesfortheauditedentityifauditfindingsarenotcorrectedinatimelymanner,disclosureofconfidentialbusinessinformationortradesecrets,inadvertentadmissionsagainstinterestbecauseofthewordingofauditfindings,disclosureofauditfindingsintendedtobekeptconfidentialunderauditprivilegelawsorattorney-clientprivilegeorworkproductdoctrine,andinaccurateauditfindings.1.2.3AwarenessofLegalIssues--Anumberofimportantlegalissuesareassociatedwithaudits.Examplelegalissuesincludethequalificationforoneormoreevidentiaryprivileges,thequalificationforlimitedimmunity,theprotectionoftradesecretsandconfidentialinformation,theapplicationofanumberofgovernmentpoliciesassociatedwithenvironmentalaudits(includingfederalandstateprogramsthatprovideincentivesfordetecting,disclosing,andcorrectingpotentialviolationsthroughauditing),theformandlanguageofauditreports,thenecessityofreportingcertaininformationtothegovernment,(eitherfederal,state,orlocalagencies),thepotentialliabilityofauditors,andtheimportanceofpromptlyaddressingissuesidentifiedduringaudits.Priortoinitiatingandduringanaudit,interestedpartiesshouldconsiderpotentiallegalissuesandconsultlegalcounselorotherexpertsasappropriate.1.3Organization--Thispracticeisorganizedinthefollowingmanner:SectionScope1ReferencedDocuments2Terminology3SignificanceandUse4Responsibilities5AuditorQualificationsandStaffing6TheAuditProcess7EvaluationandReportPreparation8Keywords9