Environment Audit(EA)
Presented by :-
Suryaji Bhosale
Asmita Borkar
Pallavi Deshmukh
Bharat Joshi
Priyanka Malani
Deeptee Todkari
MEANING
EA is a systematic, documented, periodic and objective process
in assessing an organization’s activities and services in relation to
Assessing compliance with relevant statutory and internal
requirements
Facilitating management control of environmental practices
Promoting good environmental management
Maintaining credibility with the public
Raising staff awareness and enforcing commitment to
departmental environmental policy
Exploring improvement opportunities
Establishing the performance baseline for developing an
Environmental Management System (EMS)
PLANNING AN EA
1. Commitment
Obtain commitment at the Directorate level
Communicate commitment to personnel at all levels
2. Define Audit Scope and Audit Site(s)
To include:
• Audit site and boundary
• Audit objective(s)
• Areas of audit
[Link] An Audit Team
CONDUCTING AN EA
An environmental audit is typically undertaken in three phases:
Pre-audit
On-site audit
Post-audit
Each of these phases comprises a number of clearly defined
Objectives, with each objective to be achieved through specific
Actions, and these actions yielding results in the form of Outputs at
the end of each phase.
PRE-AUDIT ACTIVITIES
Develop an Audit Plan
Prepare Pre-Audit Questionnaire
Review Background Information
Review Operational Information
Conduct Initial Site Visit
Develop On-Site Questionnaire and Audit Protocols
Review Audit Plan and Arrange Logistics
OUTPUT
Audit Plan
Package of background information
Completed Operational Information Questionnaire and Audit
Checklists
On-site Questionnaire and Audit Protocol
ON-SITE AUDIT ACTIVITIES
Opening Meeting
Document Review
Detailed Site Inspection
Staff Interview
Review Audit Evidence
Closing Meeting
OUTPUT
Documented audit findings and supporting evidence
Basis for evaluating conformance status in relation to statutory and
internal requirements
Basis for assessing performance status and improvement
recommendations
POST-AUDIT ACTIVITIES
Collate Information and Follow Up Outstanding Issues
Prepare the Audit Report
Circulate Draft Audit Report For Comments
Final Reporting
OUTPUT
Final Audit Report addressing
Environmental Legislation compliance status
Departmental environmental policies, procedures and guide lines
conformity status
Status of current environmental performance
Recommendations for performance improvement
FOLLOWING-UP AN
ENVIRONMENTAL AUDIT
Develop Action Plan
Implement Action Plan
Checking and Monitoring
Review Action Plan
OUTPUT
Action Plan
Status report for implementation
Sope and schedule of next audit
ENVIRONMENT
PROTECTION IN INDIA
The principal activities undertaken by Ministry of Environment &
Forests consist of :
• conservation & survey of flora, fauna, forests and wildlife;
• prevention & control of pollution;
• a forestation and regeneration of degraded areas; and
• protection of environment, in the frame work of legislations.
Major policy initiatives by Ministry of Environment and Forests include:
• National Environment Policy, 2006;
• National Conservation Strategy and Policy Statement on Environment
and Development, 1992;
• Policy Statement for Abatement of Pollution;
• National Forest Policy etc
ENVIRONMENT
PROTECTION IN INDIA
Ministry of Environment and Forests has enacted more than 50 rules/
regulations/notifications for control of water pollution, air pollution,
environment protection, animal welfare, wildlife etc
AUDITING IN INDIA
The Supreme Audit Institution (SAI) in India is headed by the
Comptroller and Auditor General (CAG)
Environmental audit by SAI India is conducted within the broad
framework of Compliance and Performance Audit.
DEVELOPMENT OF EA IN SAI
INDIA
Preparing “Green Office Guidelines”
Assisting the Ministry of Environment and Forests in preparing
a policy
Preparing guidelines for “4th E—Integrating Environmental
concerns in Auditing
DIFFERENT TYPES OF AUDIT
The audits can be divided into five categories—
(i) Air issues
(ii) Water issues
(iii) Waste
(iv) Biodiversity
(v) Environment Management System
INTERNATIONAL CO-
OPERATION ON EA
SAI India is an active member of INTOSAI WGEA and ASOSAI
Working Group on Environment
International training programmes on Environmental Audit
Member of the 8th ASOSAI Research Project
Specialized training in environmental audits to officers of SAI
Bhutan in July 2007
ASOSAI seminar in China on auditing air pollution issues was
attended by representatives of SAI India
ADVANTAGES
Better compliance
Fewer surprises
Fewer penalties and suits
Better public image with the local community & regulators
Potential cost saving
Increased information transfer
Manage regulatory overload
DISADVANTAGES
Commitment of resources to run the program
Temporary disruption of plant operation
Increased liability when you respond to fail to the audit
recommendation
CONCLUSION
THANK YOU