+ANNEX III

ANNEX III



ANNEX III

INTERNAL ENVIRONMENTAL AUDIT

1.    Audit programme and audit frequency

1.1.    Audit programme

The audit programme shall guarantee that the management of the organisation is provided with the information it needs to review the organisation's environmental performance and the effectiveness of the environmental management system, and be able to demonstrate that they are under control.

1.2.    Objectives of the audit programme

The objectives shall include, in particular, assessing the management systems in place, and determining conformity with the organisation's policy and programme, which shall include compliance with legal requirements and other requirements relating to the environment.

1.3.    Scope of the audit programme

The overall scope of the individual audits, or of each stage of an audit cycle where appropriate, shall be clearly defined and shall explicitly specify the:

(1) 

subject areas covered;

(2) 

activities to be audited;

(3) 

environmental criteria to be considered;

(4) 

period covered by the audit.

Environmental audit includes assessment of the factual data necessary to evaluate environmental performance.

1.4.    Audit frequency

The audit or audit cycle which covers all activities of the organisation shall be completed, as appropriate, at intervals of no longer than three years or four years if the derogation provided for in Article 7 applies. The frequency with which any activity is audited will vary depending on the:

(1) 

nature, scale and complexity of the activities;

(2) 

significance of associated environmental impacts;

(3) 

importance and urgency of the problems detected by previous audits;

(4) 

history of environmental problems.

More complex activities with a more significant environmental impact shall be audited more frequently.

The organisation shall carry out audits at least on an annual basis, as this will help to demonstrate to the organisation's management and the environmental verifier that it is in control of its significant environmental aspects.

The organisation shall carry out audits regarding:

(1) 

the environmental performance of the organisation; and

(2) 

the organisation's compliance with applicable legal requirements and other requirements relating to the environment.

2.    Audit activities

Audit activities shall include discussions with personnel regarding environmental performance, inspection of operating conditions and equipment and reviewing of records, written procedures and other relevant documentation. Those activities shall be conducted with the objective of evaluating the environmental performance of the activity being audited to determine whether it meets the applicable standards, regulations or environmental objectives and targets. It shall also determine whether the system in place to manage environmental responsibilities and performance is effective and appropriate and will therefore include, inter alia, spot-checking of compliance with these criteria to determine the effectiveness of the entire management system.

The following steps, in particular, shall be included in the audit process:

(1) 

understanding of the management systems;

(2) 

assessing strengths and weaknesses of the management systems;

(3) 

gathering evidence to show where the management system is and is not performing;

(4) 

evaluating audit findings;

(5) 

preparing audit conclusions;

(6) 

reporting audit findings and conclusions.

3.    Reporting audit findings and conclusions

The fundamental objectives of a written audit report are:

(1) 

to document the scope of the audit;

(2) 

to inform the management on the state of compliance with the organisations' environmental policy and the environmental progress of the organisation;

(3) 

to inform the management on the state of compliance with legal requirements and other requirements relating to the environment and on the measures taken to ensure that compliance can be demonstrated;

(4) 

to inform the management on the effectiveness and reliability of the measures taken to monitor and mitigate environmental impacts of the organisation;

(5) 

to demonstrate the need for corrective actions, where appropriate.

The written audit report shall contain the necessary information to comply with those objectives.

1. Oversigt

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1.1 Referencer

1.2 Identificerede krav

1.3 Relaterede standarder

2. Identificerede krav

Krav

3. Relaterede standarder

Standarder