The 35th article explains trends and concepts in environmental auditing, outlining the relationship between third-party audits and ISO 14001 certification, as well as the scope and classifications of audits.
Environmental auditing in Japan has developed in response to trends overseas and is positioned as a form of environmental auditing that supports the acquisition of ISO 14001 certification through reviews by environmental assessment organizations. Its purpose is to evaluate controls over environmental management and compliance with environmental policies, and to verify the conformity of the environmental policies established by an organization. The 35th installment explains trends and concepts in environmental auditing.
Overseas developments include the ICC's 1989 policy statement on environmental auditing, the involvement of the IIA and IFAC, and INTOSAI's examination of auditing methods. These developments have also been reflected in Japan in Keidanren's Global Environment Charter and draft guidelines from the Ministry of the Environment. Involvement by the Board of Audit of Japan and in the field of government auditing has also increased, including through the Audit Report on the Settlement of Accounts for fiscal 1998.
The scope of the term environmental auditing is broad and is understood to include not only environmental protection but also such elements as health, safety, products, transportation and security. Based on documentary evidence, an audit includes a process of objectively evaluating the conformity of environmental protection measures, environmental impacts and environmental management systems, and reporting the results to the audit client.
Audits are classified by the party conducting them as first-party, second-party or third-party audits, and by their criteria into three categories: environmental management system audits, environmental performance audits and environmental report audits. The roles and subjects of evaluation for each type of audit are outlined.