MD.AZMERI LATIF BEG
M. Sc in Textile Engineering
Specialized in Apparel Manufacturing, Processing and Designing

Audit is an examination of accounts by authorized experts. It
is consistent with overall business practice- are problem
solvers, not just problem finders. It goes beyond merely
identi8fying areas of regulatory non-compliance to evaluating
environmental performance. It is best management practice
that reduces costs, ensure compliance and avoid future
liabilities. It advocates to understanding of organizational
dynamics and management systems that allows identifying
the root causes of performance deficiencies and prescribing
the optimum corrective actions.
According to the definition in ISO 19011 an audit is a
systematic, independent and documented process for
obtaining audit evidence and evaluating it objectively to
determine the extent to which audit criteria are fulfilled.

Environmental auditing originated in the United
States in the 1970s as a way of checking whether a
company was complying with a multitude of new
environmental laws and regulations. More recently,
it is used as an extremely valuable tool for
assessing a company's environmental
management systems, policy, and equipment. It
provides the company with recommendations on
how it can improve its environmental management
practices, and reduce the environmental impact.
Beside, improved environmental practices often
save money in the long run.
Audit is the term, taken from financial accounting,
to infer the notion of verification of practice and
certification of data. In terms of environmental
management, the objectives of audit include:

The organization and interpretation of the environmental
monitoring data to establish a record of change associated with
the implementation of a project or the operation of an
organization.
The process of verification that all or selected parameters
measured by an environmental monitoring programs are in
compliance with regulatory requirements, internal policies and
standards, and established environmental quality performance
limits.
The comparison of project impact predictions with actual
impacts for the purpose of assessing the accuracy of
predictions.
The assessment of the effectiveness of the environmental
management systems, practices and procedures and
The determination of the degree and scope of any necessary
remedial or control measure in case of non-compliance or in the
event that the organizations environmental objectives are not
achieved.

The International Chamber of Commerce defines
environmental audit as systematic examination of the
interactions between any business operation and its
surroundings. This includes all emissions to air, land
and water; legal constraints: the effects on the
neighboring community, landscape and ecology, and
the public’s perception of the operating company in the
local area. Environmental audit does not stop at
compliance with legislation. Nor is it a green washing
public relations exercise. Rather it is a total strategic
approach to the organizations activities.

Function of environmental
audit
The functions of environmental audits are
To improve an organizations compliance
with environmental legislation and
regulations such as air emission standards,
effluent standards, waste management
standards and standard operating
procedures.
To prevent damage and the tendency for
environmental damage
To improve resource use through reduction
in material use to minimize wastes and to
identify recycling opportunities.

Benefits of environmental audit
The benefits of environmental auditing are
Identification of environmental risks
Use as a basis for the development of environmental
management policies or efforts to improve existing plans
Prevention of financial losses through the shutting down of
an organization or activity
Avoidance of legal sanctions against an organization or
activity or its management under prevailing laws and
regulations
Identifications of possible cost saving from energy
conservation and waste reduction, reuse and recycling
Prerequisite of an environmental audit report for use by an
organization or activity in dealing with environmental groups,
government and the mass media
Provision of information required by insurance companies,
financial institutions and shareholders.

The scope of an environmental audit is very flexible, depending on the
needs of the organization. An environmental audit should be conducted
in a manner which allows for provision of information regarding:
 The history of an organization or activity, including information on the
setting, previous environmental damage at the site, environmental
practices, monitoring records and known environmental issues.
 The natural resources used as input, processing of materials and all
finished products and wastes including hazardous and toxic wastes.
 The handling and storage of chemicals, hazardous and toxic materials
and any potential environmental hazards.
 Environmental risk assessment.
 Waste management control systems, transportation route for materials
and waste disposal, including facilities to minimize waste disposal
impacts and accidents.
 Measure of the effectiveness of pollution control equipment as
indicated in inspection reports, maintenance logs, emission test results
and routine analytical reports.
 Emergency response plans and procedures.
 Recycling, programs and product life cycle considerations.
 Plans to increase environmental awareness.

The ISO series
ISO is the commonly used short hand term for the international organization for
standardization. It is interesting to learn that ISO is not an acronym for international
organization for standardization but a Greek word meaning equal and is valid in English,
French and Russian the three official language of ISO. ISO symbolize the organization’s
mission to facilitate the creation and voluntary adoption of worldwide industrial and
manufacturing standards-making them equal, in other words.
It was created in Geneva, Switzerland in 1947. 92 nations are represented by ISO’s
membership. All but 19 of these are member bodies that are actively involved in the
technical committees and other activities of the organization.
ISO’s stated objectives are:
 To promote development of standardization to facilitate international exchange of goods
and services.
 To promote cooperation in intellectual, scientific, technological and economic activities.
ISO 14000 Series summary
ISO 14000 is an evolving series of generic standards developed by ISO to provide
organizations with the structure for managing environmental impacts. The TC 207 standards
include a broad range of environmental disciplines:
 The basic environmental management system (EMS)
 Environmental auditing criteria for use by both internal and third party auditors(EA)
 Criteria for doing an environmental performance evaluations (EPE)
 Environmental labeling criteria (EL)
 Life-cycle assessment methodologies(LCA)
 Environmental aspects in product standards (EAPS)

An Environmental Management System (EMS) is a set of processes and
practices that enable an organization to reduce its environmental
impacts and increase its operating efficiency. This Web site provides
information and resources related to EMS for businesses, associations,
the public, and state and federal agencies.
An Environmental Management System (EMS) is a framework that helps
a company achieve its environmental goals through consistent control
of its operations. The assumption is that this increased control will
improve the environmental performance of the company. The EMS itself
does not dictate a level of environmental performance that must be
achieved; each company's EMS is tailored to the company's business and
goals.
An EMS helps a company address its regulatory demands in a systematic
and cost-effective manner. This proactive approach can help reduce the
risk of non-compliance and improve health and safety practices for
employees and the public.

Standard Title / description
14000 Guide to Environmental Management Principles,
Systems and Supporting Techniques
14001 Environmental Management Systems - Specification with
Guidance for Use
14010 Guidelines for Environmental Auditing - General
Principles of Environmental Auditing
14011 Guidelines for Environmental Auditing - Audit
Procedures-Part 1: Auditing of Environmental
Management Systems
14012 Guidelines for Environmental Auditing - Qualification
Criteria for Environmental Auditors
14013/15 Guidelines for Environmental Auditing - Audit Programs,
Reviews & Assessments
14020/23 Environmental Labeling
14024 Environmental Labeling - Practitioner Programs -
Guiding Principles, Practices and Certification
Procedures of Multiple Criteria’s
14031/32 Guidelines on Environmental Performance Evaluation
14040/43 Life Cycle Assessment General Principles and Practices
14050 Glossary
14060 Guide for the Inclusion of Environmental Aspects in
Product Standards

1. General overview of ISO 14000
2. ISO 14001- environmental management system- specification with
guidance for use 2.1 verification /registration
2.2 benefits and limitation of ISO 14000
3. Supporting ISO 14000 standards
 3.1 ISO 14004 - environmental management system – general
guidelines on principles, systems and supporting techniques
 3.2 ISO 14010 – Guidelines for environmental auditing- general
principles
 3.3 ISO 14011- Guidelines for environmental auditing- audit
procedures for auditing of environmental management system
 3.4 ISO 14012- Guidelines for environmental auditing- qualification
criteria for environmental auditors
 3.5 ISO/DIS 14021- environmental labels and declarations- self
declaration environmental claims- terms and definitions
 3.6 ISO/DIS 14040- life cycle assessment – general principles and
practices (early 1998)
 3.7 ISO/DIS 14041 - life cycle assessment- GOAL AND
DEFINITATION/SCOPE AND INVENTORY ASSESSMENY(early 1998)

Definitions (as defined by
CAN/CSA-ISO 14001-69,
14010-96)
 control improvement
 environmental
 environmental aspect
 environmental impact
 environmental
management system
 environmental
management system
audit
 environmental objective
 environmental target
 environmental
performance
 environmental policy
 interested party
 organization
 prevention of pollution
 accredited registrar
 environmental audit
 lead environmental
auditor
 environmental auditor
 client
 audit team
 auditee