環(huán)境會計方面的外文文獻匯編

1、EVOLUTION OF AN ENVIRONMENTALAUDIT PROGRAMJ. H. MadayT. L. KuusinenOctober 1991Presented at theEnvironmental Auditing ConferenceOctober 22-23, 1991Seattle, WashingtonWork supported bythe U.S. Department of Energyunder Contract DE-ACO6-76RLO 1830Pacific Northwest LaboratoryRichland, Washington 99352D

2、ISCLAIMERThis report was prepared as an account of work sponsored by an agency of the United States。Government. Neither the United States Government nor any agency thereof, nor any of their employees, makes any warranty, express or implied, or assumes any legal liability or responsibility for the ac

3、curacy, completeness, or usefulness of any information, apparatus, product, or process disclosed, or represents that its use would not infringe privately owned rights. Reference herein to any specific commercial product, process, or service by trade name, trademark, manufacturer, or otherwise does n

4、ot necessarily constitute or imply its endorsement, recommendation, or favoring by the United States Government or any agency thereof. The views and opinions of authors expressed herein do not necessarily state or reflect those of the United States Government or any agency thereof. Evolution of an E

5、nvironmental Audit ProgramJoseph H. Maday, Jr. (ASQC-CQA)Technical Group Leader - Quality Verification DepartmentandTapio KuusinenSenior Research ScientistEnvironmental Policy and Compliance GroupPacific Northwest LaboratoryRichland, Washington 99352ACKNOWLEDGEMENTThis document was prepared under th

6、e direction of the U.S. Environment Protection Agencys (EPA)Small Business Division. There were numerous reviewers from government and private organizations.Additionally, the following provided important advice and/or reference materials:* Small Business Ombudsman, Maine Department of Environmental

7、Protection* Tennessee Small Business Assistance Program* New Jersey Department of Environmental Protection* Massachusetts Office of Technical Assistance for Toxics Use Reduction (OTA)* Iowa Waste Reduction Center, University of Northern Iowa* Florida Small Business Assistance ProgramThe products and

8、 services included in this document were contributed for review by commercial andgovernment sources. The project team is thankful for their timely cooperation.ABSTRACTInternational and national standards, and in some cases corporate policies require that planned and scheduled audits be performed to

9、verify all aspects of environmental compliance and to determine effective implementation of the environmental management program. An example of this can be found in the definition of auditing as provided by U. S. Environmental Protection Agency (EPA) Policy Statement on Environmental Auditing. It de

10、fines environmental auditing as follows:Environmental auditing is a systematic, documented, periodic and objective reviewby regulated entities of facility operations and practices related to meetingenvironmental requirements. Audits can be designed to accomplish any or all ofthe following: verify co

11、mpliance with environmental requirements, evaluate theeffectiveness of environmental management systems already in place, or assess risksfrom regulated and unregulated materials and practices.Auditing serves as a quality assurance check to help improve the effectiveness ofbasic environmental managem

12、ent by verifying that management practices are inplace, functioning and adequate. Many specifications further emphasize that the audit be performed to written procedures or checklists (to provide later documentation) by personnel who do not have direct responsibility for performing the activities be

13、ing audited. The results of such audits are generally required to be documented, reported to, and reviewed by, responsible management. Follow-up action will be taken where indicated. The responsible organization can then take follow-up action as needed.An effective auditing program is a useful tool

14、for improving environmental compliance. If developed properly, the program will point out areas of weakness and areas of potential problems. An auditing program will also identify environmental compliance activities that meet or exceed expectations.At the Pacific Northwest Laboratory(PNL), Environme

15、ntal Audits used to consist of nontechnical auditors auditing to findings published in General Accounting Office reports. Todays practice of deploying a composite team of technical specialists and nontechncial auditors to audit to specific environmental programmatic requirements provides, we believe

16、, a significant improvement. 國際和國家的標準, 而且在一些情形企業(yè)的政策需要那打罷了的和預定的稽核是運行到查證所有的環(huán)境服從的方面和決定環(huán)境治理的有效落實計畫。 這的一例子能在環(huán)境的收支檢查上的 U. S. 環(huán)保署 (環(huán)保署) 政策陳述旁邊的依照提供的收支檢查的定義中被發(fā)覺。 它依下列各項定義環(huán)境的收支檢查:環(huán)境的收支檢查是有系統(tǒng),證明, 周期的和目檢討被治理設(shè)備行動的實體和練習相關(guān)的到會議環(huán)境的需求。 稽核能是設(shè)計完成任何的或所有下列各項: 查證符合環(huán)境的需求作法, 評估那差不多在地點的環(huán)境治理制度的效力, 或估定危險從治理和紊亂的材料和練習。收支檢查服務(wù)當做教

17、育學程認證檢查到幫忙改善效力差不多環(huán)境的治理藉由查證治理實務(wù)是在地點, 動作和適當?shù)摹?多數(shù)規(guī)格更遠的強調(diào)那稽核是運行到書面的程序或者人員的檢查表 ( 提供更遲的文件) 做不有直接的對表演的$1責任活動在稽查。 如此的稽核的結(jié)果通常是必需的是證明, 報告到, 和檢討被, 有責任的治理。 跟進行動將會被采取哪里指出。 然后有責任的組織能拿依照需要的跟進行動。一個有效的收支檢查計畫是改良環(huán)境的服從的一個有用的工具。 假如進展適當?shù)? 計畫意志點不處的弱點區(qū)域和區(qū)域潛能問題。 一個收支檢查計畫也意志監(jiān)定環(huán)境的服從活動哪一會或超過期待。在太平洋西北實驗室 (PNL), 環(huán)境的稽核過去一直有對調(diào)查結(jié)果的

18、非技術(shù)上審計官收支檢查出版在審計處報告。 部署的今天練習一合成物隊技術(shù)上專家和 nontechncial 審計官到稽核到特性環(huán)境的標題音樂的需求提供，我們相信, 重要的進步。 CREATING AN AUDIT PROGRAM: WHY AUDITIn the Environmental Audit Program Design Guidelines for Federal Agencies,” (EPA/130/4-S9/001) the audit objectives are given:The goal of environmental management is to reduce

19、environmental pollution andminimize risks associated with a facilitys production, operations and maintenance.An environmental management program oversees the environmental functionswithin an agency, generally providing guidance and technical support throughoutthe entire organization. An environmenta

20、l audit program is a critical component ofnn agencys ongoing environmental management program. Auditing increasingly, isbeing used as a systematic method for verifying compliance with applicable statutesand regulation, evaluating the effectiveness of environmental management systemsalready in place,

21、 and identifying unregulated risks present at a facility. In essence,environmental auditing provides the data for a facility, or agency to prepare areport card to ensure that the goals and objectives of their ongoing environmentalprogram are achieved.The Environmental Protection Agency (EPA) defines

22、 environmental auditing as asystematic, documented, periodic and objective review of facility operations andpractices related to meeting environmental requirements. The May 1984 guidance document, For Preparation of Combined Work/Quality Assurance Project Plans for Environmental Monitoring (OWRS QA-

23、1), prepared by the EPAs Office of Water Regulations and Standards, requires in Section II that the Plan include a section addressing Performance and System Audits. It states in part. To the extent possible, these audits should be conducted by individuals who are not directly involved in the measure

24、ment process .A Work/QA Project Plan should specify who will conduct the audit. what protocol will be used, what the acceptance criteria will be and to whom the audit reports will go.This is elaborated upon in the Appendix to the EPAs Elements of Effective Environmental Auditing Programs, as follows

25、: Explicit top management support for environmental auditing and commitment to follow-up on audit findings. An environmental audit team separate from and independent of the persons and activities to be audited. Adequate team staffing and training. Explicit audit program objectives, scope, resources

26、and frequency. A process which collects, analyzes, interprets and documents information sufficient to achieve audit objectives. A process which includes specific procedures to promptly prepare candid, clear and appropriate written reports on audit findings, corrective actions, and schedules for impl

27、ementation. A process which includes quality assurance procedures to ensure the accuracy and thoroughness of environmental audits.Generally, the document authorizing work (i.e., a Statement of Work, or Contract) will specify, whether an audit program must be effected by the responsible organization.

28、 Assuming this to be the case, why do we audit? Here again, the guidance document identifies three purposes for performing audits: to determine if a particular group has the capability to conduct the monitoring before the project is initiated to verify that the QA Project Plan and associated SOPs ar

29、e being implemented to detect and define problems so that immediate corrective action can begin. Perhaps on a less positive although valid note are additional reasons for performing audits: the 1986 decision by the. EPA to include Environmental Auditing provisions in enforcement settlements the liti

30、gious nature of our society.The prevalent theme of the purpose statements above is one of continuous improvement and recurrence prevention. Audits are a management tool for improvement of the program.AUDIT STANDARDS AND GUIDANCEThis chapter presents process or qualification standards for conducting

31、audits. These documents are relatively short and provide the user with essential information for designing an audit program, preparing for an audit, or evaluating auditors. The strength of these documents is that they provide information that is brief and easy-to-use. These documents can be used as

32、planning checklists. The limitation of these documents is that they do not provide extensive background information or learning tools. Because they focus on the audit process or auditor qualifications, they also do not provide information on environmental requirements (e.g., regulations). While thes

33、e documents may be essential for starting up an audit program, or understanding the components of an audit program, those looking for more in-depth understanding of auditing may need to seek additional materials or training to supplement this information.This document provides the required qualifica

34、tions for an air compliance auditor for small businesses in New Jersey. Qualifications include professional experience, education, and specialized seminars related to air compliance auditing. These qualifications can be used to evaluate businesses that are considering hiring an outside auditor to re

35、view their operations with respect to air compliance. The document also provides guidance for small businesses in selecting an auditor, developing and negotiating contracts, and building a relationship with the auditor to assure that the needs of the small business are met. Despite its focus on New

36、Jersey, the qualifications and the criteria are useful for any small business that needs to evaluate or select an auditor for conducting an audit against air compliance criteria.In contrast to audit standards, which define how an audit should be conducted, audit criteria define how the small busines

37、s should be, or would like to be, operating. These criteria include regulatory requirements, such as federal, state, or local laws and regulations. They also include non-regulatory criteria such as environmental management systems standards, best management practices for businesses and agriculture,

38、green product standards, or sustainable practice standards. Note that despite being not required, many of the “beyond compliance” criteria are crucial to the safe and efficient operation of a facility. Beyond compliance criteria in areas such as energy efficiency or environmental management systems

39、(EMS) can reduce operating costs, allow small businesses to reduce their compliance requirements, and allow small businesses to constantly identify areas where environmental impact can be reduced. Furthermore, many businesses that generate hazardous waste are required by federal or state law to redu

40、ce the quantities of waste generated through pollution prevention. Thus, pollution prevention and EMS audit criteria provide opportunities for satisfying these requirements.這一個章節(jié)禮物處理或資格引導的標準稽核。 這些文件是相對地短而且提供必要的數(shù)據(jù)給使用者為設(shè)計稽核計畫, 預備一稽核, 或評估審計官。 這些文件的力量是他們提供數(shù)據(jù)哪一是摘要和簡單易用。 這些文件當做打算檢查表能被用。 這些文件的限制是他們做不提供廣泛的背

41、景數(shù)據(jù)或?qū)W問工具。 因為他們在稽核上的焦點程序或?qū)徲嫻儋Y格, 他們也做不提供關(guān)于環(huán)境的需求資訊.(舉例來講, 規(guī)則) 這些文件可能是必要的對動身在稽核上面計畫, 或理解成份一稽核計畫, 正在找尋更多深入的人理解收支檢查可能需要到找尋另外的材料或訓練到補充物這數(shù)據(jù)。這份文件提供那必需的資格為一空氣服從為新澤西州的小商店的審計官。 資格包括專業(yè)人士經(jīng)驗，教育, 和專門化研究會相關(guān)的到空氣服從收支檢查。這些資格能用來評估正在考慮的商店雇用一不處審計官用尊敬檢討他們的操作到空氣服從。 文件也在選擇一個審計官方面提供指導給小的商店, 進展中的和談判契約, 和建筑物和審計官的關(guān)系保證那需要小生意是遇見。

42、盡管在新澤西州、資格和標準上的它的焦點對任何的小生意是有用的哪一需要評估或選擇引導的一個審計官一稽核反對空氣服從標準。與稽查標準, 定義相反如何一稽核應該是引導, 稽核標準定義小的生意應該是如何, 或想要是,操作。 這些標準包括管制的需求, 像是聯(lián)邦的, 州, 或地點法律和規(guī)則。 他們也包括非管制的標準，像是環(huán)境的治理制度標準, 最好為商店和農(nóng)業(yè)，綠色的產(chǎn)品標準或足以支撐的練習標準的治理實務(wù)。不在乎不注意那必需的, 多數(shù)那 超過服從 標準是決定性的到那保險箱和設(shè)備的有效率的操作。 超過服從標準在區(qū)域如此的當做能源效率或環(huán)境的治理制度 (EMS) 能減少操作費用, 讓小的商店減少他們的服從需求,

43、 而且讓小的商店到不變地監(jiān)定區(qū)域哪里環(huán)境的沖擊能是減少。 此外, 產(chǎn)生有害廢物的多數(shù)商店是必需的被聯(lián)邦的或者州法律減少量廢物產(chǎn)生過污染預防。 因此，污染預防和 EMS 稽核標準提供機會給中意的這些需求。AUDIT TOOLSAudit tools are used to support or implement an audit program. Tools may include audit checklistsorprotocols that present audit criteria in a format that allows easier use by the auditor.

44、Tools may alsoinclude audit finding ranking systems, compliance assistance documents or software, or any other material that the auditor would use during the audit process, not described in the other chapters.Organizational PlacementIndependence is one of the primary considerations to be given to an

45、y organization whose charter encompasses an audit function. The organizational nucleus of environmental auditors should be adequate to ensure objective and unencumbered inquiry, observation and testing. The objectivity of your environmental auditors should not be impaired bv personal relationships,

46、financial encumbrances or other conflicts of interest that could impede free inquiry, or judgement. If the auditor is provided by an Independent Audit Firm this could mean the auditor is not to be a stockholder of the corporation being audited. The auditors must be free of real or perceived fears of

47、 retribution.Typically, companies establish audit programs within a core corporate group. In general, this group can be a function of the internal audit department, regulatory affairs department, legal, or environmental policy and compliance department.When evaluating independence of the auditing or

48、ganization, consideration should be given to audit funding. If costs for performing the audit are absorbed as overhead and included in the budget of the organizational unit responsible for the environmental audit program, then independence may be inferred.Staffing and TrainingIn a report to the EPA

49、in February 1984, Arthur D. Little, Inc. stated:Companies staff their environmental audit programs in a variety of ways. Mostenvironmental audit teams include individuals with technical expertise, knowledgeof environmental regulations, and plant experience. Several companies also includeauditing exp

50、ertise, knowledge of environmental management systems, andunderstanding of similar companies hazard control programs as staffing criteria .”SUSTAINING THE AUDIT PROGRAMManagement support is best demonstrated by written policy articulating upper management support for the audit and for compliance wit

51、h all applicable requirements, including the organizations corporate policies and permit requirements as well as pertinent federal, state, and local statutes and regulations.Management support for the auditing program may be further amplified by an explicit. written commitment to follow up on audit

52、findings as to correct identified problems and preclude their recurrence.Documenting BenefitsEnvironmental auditing includes a variety of compliance assessment techniques that. Go beyond those legally required and that identify actual and potential environmental problems. Effective environmental aud

53、iting can lead to higher levels of overallcompliance and reduced risk to human health and the environment. The EPA mandates the practice of environmental auditing and supports its accelerated use by regulated entities to help meet the goals of federal, state, and local environmental requirements.A N

54、ew Approach: The Multi-Discipline TeamAt the Pacific Northwest Laboratory we have had some success in performing joint audits with other verification entities such as Quality Assurance, Safety, Environmental Compliance, etc. Joint audits allow us to maximize the benefits of having a strong audit tea

55、m while minimizing the impact to the auditees daily activities or operations. That is to say, rather than subject an organization to individual audits over a three month period. have the verification entities undertake a joint venture and audit the organization once a year.At the Pacific Northwest L

56、aboratory, we seek generalists to manage or lead the audit team, but solicit specialists to balance out the team. For example, analytical chemists, soil scientists or hydrologists may be found at any given time assisting with a PNL audit. We have compared this team concept to the use of individual a

57、uditors and have found that the team approach to auditing brings more credibility to the audit and final report. Daily team caucuses allow an opportunity to discuss findings and areas of noncompliance. With specialists on the audit team, a what if question can be asked by the team leaderand the spec

58、ialist can understand the potential ramifications almost immediately. This team concept is particularly beneficial when conducting an environmental audit to evaluate performance or operational effectiveness.Performance and systems audits are an essential part of every quality control program. A perf

59、ormance audit independently collects measurement data using performance evaluation samples. A systems audit consists of a review of the tota! data production process which includes on-site reviews of a field laboratorys operational systems and physical facilities for sampling, calibration, and measu

60、rement protocols.”This approach is particularly appropriate for environmental appraisals that must be conducted on nuclear facilities. For such an appraisal, the team would consist of a Safety Engineer, a Criticality Engineer, a Radiation Protection Specialist, a Safeguards and Security Specialist,