环境会计方面的外文文献汇总

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1、EVOLUTIION OFF AN EENVIROONMENTTALAUDIT PPROGRAAMJ. H. MMadayT. L. KKuusinnenOctoberr 19911Presentted att theEnvironnmentaal Audditingg ConfferencceOctoberr 22-223, 19991Seattlee, WasshingttonWork suupportted byythe U.SS. Deppartmeent off Enerrgyunder CContraact DEE-ACO66-76RLLO 18330Pacificc Nortth

2、westt LabooratorryRichlannd, Waashinggton 999352DISCLAIIMERThis reeport was ppreparred ass an aaccounnt of work sponssored by ann agenncy off the Uniteed Staates。Goverrnmentt. Neiither the UUnitedd Stattes Goovernmment nnor anny ageency tthereoof, noor anyy of ttheir emplooyees, makees anyy warrrant

3、y, exprress oor impplied, or aassumees anyy legaal liaabilitty or respoonsibiility for tthe acccuraccy, coomplettenesss, or usefuulnesss of aany innformaation, appaaratuss, prooduct, or proceess diisclossed, oor reppresennts thhat itts usee woulld nott infrringe privaately ownedd righhts. RRefereenc

4、e hereiin to any sspeciffic coommerccial pproducct, prrocesss, or serviice byy tradde namme, trrademaark, manuffacturrer, oor othherwisse doees nott neceessariily coonstittute oor impply itts enddorsemment, recommmendaation, or faavorinng by the UUnitedd Stattes Goovernmment oor anyy agenncy thhereo

5、ff. Thee viewws andd opinnions of auuthorss exprressedd hereein doo not necesssarilly staate orr refllect tthose of thhe Uniited SStatess Goveernmennt or anny ageency tthereoof. Evolutiion off an EEnviroonmenttal Auudit PProgramJoseph H. Maaday, Jr. (ASQC-CQA)Techniccal Grroup LLeaderr - Quualityy V

6、eriificattion DeppartmeentandTapio KKuusinnenSenior Reseaarch SScienttistEnvironnmentaal Pollicy aand Coompliaance GGroupPacificc Nortthwestt LabooratorryRichlannd, Waashinggton 999352ACKNOWLLEDGEMMENTThis doocumennt wass preppared underr the direcction of thhe U.SS. Envvironmment PProtecction Agenc

7、cys (EPA)Small BBusineess Diivisioon. TThere were numerrous rreviewwers ffrom ggovernnment and pprivatte orgganizaationss.Additioonallyy, thee folllowingg provvided imporrtant advicce andd/or rrefereence mmateriials:* Smalll Bussinesss Ombuudsmann, Maiine Deepartmment oof Envvironmmentall Prottectio

8、on* Tenneessee Smalll Busiiness Assisstancee Proggram* New Jerseey Deppartmeent off Enviironmeental Proteectionn* Masssachussetts Officce of Technnical Assisstancee for Toxiccs Usee Reduuctionn (OTAA)* Iowaa Wastte Redductioon Cennter, Univeersityy of NNortheern Ioowa* Florrida SSmall Businness AAss

9、isttance ProgrramThe prooductss and serviices iincludded inn thiss docuument were contrributeed forr reviiew byy commmerciaal anddgovernmment ssourcees. TThe prrojectt teamm is tthankfful foor theeir tiimely coopeeratioon.ABSTRACCTInternaationaal andd natiional standdards, and in soome caases ccorpo

10、rrate ppoliciies reequiree thatt plannned annd schheduleed auddits bbe perrformeed to veriffy alll aspeects oof envvironmmentall complliancee and to deetermiine efffectiive immplemeentatiion off the ennvironnmentaal mannagemeent progrram. An exammple oof thiis cann be ffound in thhe deffinitiion off

11、 audiiting as pprovidded byy U. SS. Envvironmmentall Prottectioon Ageency (EPA) Policcy Staatemennt on Envirronmenntal Auditting. It deefiness enviironmeental auditting aas folllows:Enviroonmenttal auuditinng is a sysstemattic, ddocumeented, periiodic and oobjecttive rreviewwby reguulatedd entiities

12、 of faacilitty opeeratioons annd praacticees rellated to meeetinggenvironnmentaal reqquiremments. Audiits caan be desiggned tto acccompliish anny or all offthe folllowinng: veerify complliancee withh enviironmeental requiiremennts, eevaluaate thheeffectiivenesss of envirronmenntal mmanageement syste

13、ems allreadyy in pplace, or aassesss riskksfrom reegulatted annd unrregulaated mmateriials aand prracticces.Auditinng serrves aas a qqualitty asssurancce cheeck too helpp imprrove tthe efffectiivenesss ofbasic eenviroonmenttal maanagemment by veriffying that managgementt praccticess are inplace, fun

14、cttioninng andd adeqquate. Many sppecifiicatioons fuurtherr emphhasizee thatt the auditt be pperforrmed tto wriitten proceeduress or chheckliists (to prrovidee lateer doccumenttationn) by persoonnel who ddo nott havee direect respoonsibiility for pperforrming the aactiviities beingg audiited. The rr

15、esultts of such auditts aree generrally requiired tto be docummentedd, repportedd to, and rreviewwed byy, ressponsiible managgementt. Folllow-uup acttion wwill bbe takken whhere iindicaated. The rresponnsiblee organnizatiion caan theen takke folllow-uup acttion aas neeeded.An effeectivee audiiting p

16、rogrram iss a usseful tool for iimprovving eenviroonmenttal coompliaance. If deevelopped prroperlly, thhe proogram will pointt out areass of wweakneess annd areeas off potenntial probllems. An auuditinng proogram will also identtify eenviroonmenttal coompliaance activvitiess thatt meett or eexceedd

17、expeectatiions.At the Paciffic Noorthweest Laaborattory(PPNL), Envirronmenntal AAuditss usedd to cconsisst of nonteechniccal auuditorrs audditingg to ffindinngs puublishhed inn Geneeral AAccounnting Officce reporrts. TTodays praacticee of ddeployying aa comppositee teamm of ttechniical sspeciaalists

18、s and nonteechnciall audiitors to auudit tto speecificc enviironmeental progrrammattic reequireementss proviides, we beelievee, a ssignifficantt imprrovemeent. 国际和国家的标标准, 而且在一一些情形企业业的政策需要要那计划了的的和预定的稽稽核是运行到到查证所有的的环境服从的的方面和决定定环境管理的的有效落实计计画。 这的一例子子能在环境的的收支检查上上的 U. S. 环保保署 (环保署) 政策陈述述旁边的依照照提供的收支支检查的定义义中

19、被发现。 它依下列各项定义环境的收支检查:环境的收支检检查是有系统统,证明, 周期的和和目检讨被管理设备行动动的实体和练练习相关的到到会议环境的需求。 稽核能是设设计完成任何何的或所有下列各项: 查查证符合环境境的需求作法法, 评估那已经在地方的环环境管理制度度的效力, 或估定危险险从管理和紊乱的的材料和练习习。收支检查服务当当做教育学程程认证检查到到帮忙改善效效力基本环境的管理理藉由查证管管理实务是在在地方, 动作和和适当的。 多数规格更远的的强调那稽核核是运行到书书面的程序或或者人员的检检查表 ( 提供更迟的的文件) 做不有直直接的对表演演的$1责任活活动在稽查。 如此的稽核的结果通常是必

20、需的是证明, 报告到, 和检讨被, 有责任的管理。 跟进行动将会被采取哪里指出。 然后有责任的组织能拿依照需要的跟进行动。一个有效的收支支检查计画是是改良环境的的服从的一个个有用的工具具。 如果发展适适当地, 计画意志志点外面的弱弱点区域和区区域潜能问题题。 一个收支检检查计画也意意志监定环境境的服从活动动哪一会或超超过期待。在太平洋西北实实验室 (PPNL), 环境的稽核核过去一直有有对调查结果果的非技术上上审计官收支支检查出版在在审计处报告告。 部署的今天天练习一合成成物队技术上上专家和 nnontecchnciaal 审计官官到稽核到特特性环境的标标题音乐的需需求提供，我我们相信, 重要

21、的进步步。 CREATINNG AN AUDITT PROGGRAM: WHY AUUDITIn the Environmental Audit PPrograam Dessign GGuidellines foor Fedderal Agenncies,” (EPA/130/44-S9/0011) thee audiit objjectivves arre givven:The gooal off enviironmeental managgementt is tto redduce eenviroonmenttal poollutiion anndminimizze rissks asss

22、ociaated wwith aa faciilitys prooductiion, ooperattions and mmainteenancee.An enviironmeental managgementt proggram ooverseees thhe envvironmmentall funcctionsswithin an aggency, geneerallyy provvidingg guiddance and ttechniical ssupporrt thrroughooutthe enttire oorganiizatioon. Ann enviironmeental

23、auditt proggram iis a ccriticcal coomponeent offnn agenncys ongoiing ennvironnmentaal mannagemeent prrogramm. Audditingg incrreasinngly, isbeing uused aas a ssystemmatic methood forr veriifying complliancee withh appllicablle staatutessand reggulatiion, eevaluaating the eeffecttiveneess off enviiron

24、meental managgementt systtemsalreadyy in pplace, and iidentiifyingg unreegulateed rissks prresentt at aa faciility. In eessencce,environnmentaal audditingg provvides the ddata ffor a facillity, or aggency to prreparee areportt cardd to ensurre thaat thee goals and oobjecttives of thheir oongoing env

25、iironmeentalprogramm are achieeved.The Envvironmmentall Prottectioon Ageency (EPA) definnes ennvironnmentaal audditingg as aasystemaatic, docummentedd, perriodicc and objecctive revieew of facillity ooperattions andpracticces reelatedd to mmeetinng envvironmmentall requuiremeents. The Mayy 19844 gui

26、ddance documment, For Prreparaation oof Commbined Work/Quualityy Assuurance Projeect Pllans for EEnviroonmentaal Monnitoriing (OOWRS QA-1), preeparedd by tthe EPPAs OOffice of Water Regulaationss and Standdards, requuires in Seectionn II tthat tthe Pllan inncludee a sectiion adddresssing Perfoormanc

27、ce andd Systtem Audiits. It sttates in paart. To thee extent possiible, thesee audiits shhould be coonductted byy indiividuaals who are nnot diirectlly invvolvedd in the mmeasurrementt proccess .A Workk/QA PProjecct Plaan shoould sspeciffy whoo willl condduct the auudit. what pprotoccol wiill bee us

28、edd, whaat thee acceeptancce criiteriaa willl be aand too whom the aaudit reporrts will go.This iss elabborateed upoon in the AAppenddix too the EPAs Elements off Effectivve Environmental Auditingg Proggrams, as folloows: Expllicit top mmanageement suppoort foor envvironmmentall audiiting and commii

29、tmentt to folloow-up on auudit ffindinngs. An eenviroonmenttal auudit tteam sseparaate frrom annd inddependdent oof the persoons annd activvitiess to bbe auddited. Adeqquate team stafffing aand trraininng. Expllicit auditt proggram oobjecttives, scoppe, reesourcces annd freequenccy. A prrocesss whic

30、ch colllectss, anaalyzess, intterpreets annd doccumentts infformattion ssufficcient to acchievee audiit objjectivves. A prrocesss whicch inccludess speccific proceeduress to pprompttly prreparee canddid, cclear and approopriatte wriitten reporrts onn audiit finndingss, corrrectiive acctionss, andd s

31、cheeduless for impleementaation. A prrocesss whicch inccludess quallity aassuraance pproceddures to ennsure the aaccuraacy annd thorooughneess off enviironmeental auditts.Generallly, tthe doocumennt autthorizzing wwork (i.e., a Sttatemeent off Workk, or Contrract) will speciify, wwhetheer an auditt

32、proggram mmust bbe efffectedd by tthe reesponssible organnizatiion. Assumming tthis tto be the ccase, why ddo we auditt? Herre agaain, tthe guuidancce doccumentt identtifiess threee purrposess for perfoormingg audiits: to ddetermmine iif a pparticcular groupp has the ccapabiility to connduct the mmo

33、nitooring beforre thee projject iis iniitiateed to vverifyy thatt the QA Prrojectt Plann and assocciatedd SOPPs arre beiing impleementeed to ddetectt and definne prooblemss so tthat iimmediiate ccorrecctive actioon cann begiin. Perhaaps onn a leess poositivve altthoughh valiid notte aree addiitionaa

34、l reaasons for pperformiing auditts: the 1986 decission bby thee. EPAA to iincludde Envvironmmentall Audiiting proviisionss in enforrcemennt setttlemeents the litiggious naturre of our ssocietty.The preevalennt theeme off the purpoose sttatemeents aabove is onne of contiinuouss imprrovemeent and rre

35、currrence preveentionn. Auddits aare a managgementt tooll for improovemennt of the progrram.AUDIT SSTANDAARDS AAND GUUIDANCCEThis chhapterr pressents proceess orr quallificaation standdards for cconduccting auditts. TThese documments are relattivelyy shorrt andd provvide tthe usser wiith esssentiial

36、 innformaation for ddesignning aan auddit prrogramm, prepaaring for aan auddit, oor evaaluatiing auuditorrs. TThe sttrengtth of thesee docuumentss is tthat tthey pprovidde inforrmatioon thaat is brieff and easy-to-usse. TThese documments can bbe useed as plannning ccheckllists. Thee limittationn of

37、tthese documments is thhat thhey doo not proviide exxtensiive baackgroound iinformmationn or llearniing toolss. Beecausee theyy focuus on the aaudit proceess orr audiitor qqualifficatiions, they also do noot proovide inforrmatioon on envirronmenntal rrequirrementts (e.g., rregulaationss). WWhile the

38、see docuumentss may be essenntial for sstartiing upp an aaudit progrram, oor undderstaandingg the compoonentss of aan auddit prrogramm, thoose lookiing foor morre in-depthh undeerstannding of auuditinng mayy needd to sseek aadditiional materrials or trraininng to suppllementt thiss infoormatiion.Thi

39、s doocumennt proovidess the requiired qqualifficatiions ffor ann air complliancee audiitor ffor smmall bbusineesses in New JJerseyy. Quualifiicatioons inncludee proffessioonal eexperiience, educcationn, andd speccializzed seeminarrs relatted too air complliancee audiiting. Theese quualifiicatioons c

40、aan be used to evvaluatte bussinessses thhat arre consiiderinng hirring aan outtside audittor too reviiew thheir ooperattions with respeect too air complliancee. Thhe documment aalso pproviddes guuidancce forr smalll bussinessses inn seleectingg an aauditoor, deevelopping aand negottiatinng conntrac

41、tts, annd buiildingg a reelatioonshipp withh the audittor too assuure thhat thhe neeeds off the smalll businness aare meet. DDespitte itss focuus on New JJerseyy, thee quallificaationss and the ccriterria arre useeful ffor anny smalll busiiness that needss to eevaluaate orr seleect ann audiitor ffor

42、 coonductting aan auddit aggainstt air complliancee critteria.In conttrast to auudit sstandaards, whichh defiine hoow an auditt shouuld bee condductedd, auddit crriteriia definne howw the smalll busiiness shoulld be, or wwould like to bee, opeeratinng. TThese criteeria iincludde reggulatoory requiir

43、emennts, ssuch aas fedderal, statte, orr locaal lawws andd reguulatioons. They also incluude noon-reggulatoory criteeria ssuch aas envvironmmentall manaagemennt sysstems standdards, bestt manaagemennt praacticees forr businnessess and agricculturre, grreen pproducct staandardds, orr susttainabble pr

44、racticce staandardds. NNote tthat despiite beeing nnot reequireed, maany off the “beyoond coompliaance” criteeria aare crruciall to tthe saafe annd effficiennt operaation of a facillity. Beyoond coompliaance ccriterria inn areaas succh as energgy effficienncy orr enviironmeental managgementt systtem

45、s (EMS) can rreducee operratingg costts, alllow ssmall businnessess to rreducee theiir complliancee requuiremeents, and aallow smalll busiinessees to consttantlyy idenntify areass wherre envvironmmentall impacct cann be rreduceed. FFurtheermoree, manny bussinessses thhat geeneratte hazzardouus wasst

46、e arre reqquiredd by federral orr statte laww to rreducee the quanttitiess of wwaste generrated throuugh poollutiion prreventtion. Thuss, polluution preveentionn and EMS aaudit criteeria pprovidde oppportunnitiess for satissfyingg thesse reqquiremments.这一个章节礼物物处理或资格格引导的标准准稽核。 这些文件是是相对地短而而且提供必要要的数据给使

47、使用者为设计计稽核计画, 准备一稽稽核, 或评估审审计官。 这些文件的的力量是他们们提供数据哪哪一是摘要和和简单易用。 这些文件当做计划检查表能被用。 这些文件的限制是他们做不提供广泛的背景数据或学问工具。 因为他们在稽核上的焦点程序或审计官资格, 他们也做不提供关于环境的需求资讯.(举例来说, 规则) 这些文件可能是必要的对出发在稽核上面计画, 或理解成份一稽核计画, 正在找寻更多深入的人理解收支检查可能需要到找寻另外的材料或训练到补充物这数据。这份文件提供那那必需的资格格为一空气服服从为新泽西西州的小商店店的审计官。 资格包括专业人士经验，教育, 和特殊化研究会相关的到空气服从收支检查。这

48、些资格能用来评估正在考虑的商店雇用一外面审计官用尊敬检讨他们的操作到空气服从。 文件也在选择一个审计官方面提供指导给小的商店, 发展中的和谈判契约, 和建筑物和审计官的关系保证那需要小生意是遇见。 尽管在新泽西州、资格和标准上的它的焦点对任何的小生意是有用的哪一需要评估或选择引导的一个审计官一稽核反对空气服从标准。与稽查标准, 定义相反如如何一稽核应应该是引导, 稽核标准准定义小的生生意应该是如如何, 或想要是是,操作。 这些标准准包括管制的的需求, 像是联邦邦的, 州, 或地方法法律和规则。 他们也包括非管制的标准，像是环境的管理制度标准, 最好为商店和农业，绿色的产品标准或足以支撑的练习标

49、准的管理实务。不在乎不注意那必需的, 多数那 超过服从 标准是决定性的到那保险箱和设备的有效率的操作。 超过服从标准在区域如此的当做能源效率或环境的管理制度 (EMS) 能减少操作费用, 让小的商店减少他们的服从需求, 而且让小的商店到不变地监定区域哪里环境的冲击能是减少。 此外, 产生有害废物的多数商店是必需的被联邦的或者州法律减少量废物产生过污染预防。 因此，污染预防和 EMS 稽核标准提供机会给满意的这些需求。AUDIT TTOOLSAudit ttools are uused tto suppport or immplemeent ann audiit proogram. Toools

50、 maay incclude auditt checcklisttsorprrotocools thhat prresentt audiit criiteriaa in aa formmat thhat alllows easieer usee by tthe auuditorr. Toools mmay allsoincclude auditt findding rrankinng sysstems, comppliancce asssistannce doocumennts orr softtware, or aany otther materrial tthat tthe auudito

51、rr woulld usee duriing thhe auddit prrocesss, nott desccribedd in tthe otther cchapteers.Organizzationnal PllacemeentIndepenndencee is oone off the primaary coonsideeratioons too be ggiven to anny orgganizaation whosee chartter enncompaasses an auudit ffunctiion. TThe orrganizzationnal nuucleuss of

52、eenviroonmenttal audittors sshouldd be aadequaate too ensuure obbjectiive annd uneencumbbered inquiiry, obbservaation and ttestinng. Thhe objjectivvity oof youur envvironmmentall audiitors shoulld nott be iimpairred bvv persoonal rrelatiionshiips, ffinanccial eencumbbrancees or otherr confflictss of

53、 iintereest thhat coould impedde freee inqquiry, or jjudgemment. If thhe audditor is prrovideed by an IIndepeendentt Auditt Firm thiis couuld meean thhe audditor is noot to be a stockkholdeer of the ccorporration beingg auditted. TThe auuditorrs musst be free of reeal orr percceivedd fearrs of rettr

54、ibuttion.Typicallly, ccompannies eestabllish aaudit progrrams wwithinn a coore coorporaate grroup. In geenerall, this groupp can be a functtion oof thee inteernal auditt depaartmennt, reegulattory afffairs deparrtmentt, leggal, oor envvironmmentall poliicy annd commpliannce deepartmment.When evvalua

55、tting iindepeendencce of the aauditiing orrganizzationn, connsiderrationn shouuld bee givenn to aaudit fundiing. IIf cossts foor perrformiing thhe auddit arre abssorbedd as ooverheead annd incluuded iin thee budgget off the organnizatiional unit respoonsiblle forr the envirronmenntal aaudit progrram

56、, tthen iindepeendencce mayy be iinferrred.Staffinng andd TraiiningIn a reeport to the EEPA inn Febrruary 1984, Arthhur D. Litttle, IInc. sstatedd:Compannies sstaff theirr enviironmeental auditt proggrams in a varieety off wayss. Mosttenvironnmentaal auddit teeams iincludde inddividuuals wwith ttech

57、niical eexperttise, knowlledgeof enviironmeental regullationns, annd plaant exxperieence. Severral coompaniies allso inncludeeauditinng exppertisse, knnowleddge off enviironmeental managgementt systtems, andundersttandinng of ssimilaar commpaniees haazard contrrol prrogramms as stafffing critteria .

58、”SUSTAINNING TTHE AUDDIT PRROGRAMMManagemment ssupporrt is best demonnstratted byy writtten ppolicyy artiiculatting uupper managgementt suppport ffor thhe auddit annd forr comppliancce witth alll appllicablle reqquiremments, incluuding the oorganiizatioons ccorporrate ppoliciies annd perrmit rrequir

59、rementts as well as pertiinent federral, sstate, and locall stattutes and rregulaationss.Managemment ssupporrt forr the auditting pprogram mmay be ffurtheer ampplifieed by an exxpliciit. writtten coommitmment tto folllow uup on auditt finddings as too corrrect iidentiified problemss and precllude tt

60、heir rrecurrrence.Documennting BeneffitsEnvironnmentaal audditingg inclludes a varriety of coompliaance aassesssment technniquess that. Go beyonnd thoose leegallyy requuired and tthat iidentiify acctual and ppotenttial eenviroonmenttal probllems. Effecctive envirronmenntal aauditiing caan leaad to h

61、igheer levvels oof oveerallcompliaance aand reeducedd riskk to hhuman healtth andd the envirronmennt. Thhe EPAA mandatees the ppractiice off enviironmeental auditting aand suupportts itss acceeleratted usse by regullated entitties tto hellp meeet thee goalls of federral, sstate, and locall enviironm

62、eental requiiremennts.A New AApproaach: TThe Multii-Discciplinne TeaamAt the Paciffic Noorthweest Laaborattory wwe havve hadd somee succcess iin perrformiing joinnt auddits with otherr veriificattion eentitiies suuch ass Quallity AAssuraance, Safetty, Ennvironnmentaal Compliancce, ettc. JJoint audit

63、ts alllow uss to mmaximizze thee beneefits of haaving a stronng audiit team whilee miniimizinng thee impaact too the audittees dailyy actiivitiees or operaationss. Thaat is to saay, raather than subjeect an orgganizaation to inndividdual aauditss overr a thhree mmonth periood. have the vverifiicatioon enttitiess undeertakee a jooint vventurre andd audiit thee orgaanizattion oonce aa year.At the Paciffic Noorthweest