环境会计方面的外文文献汇总

1、把EVOLUTI板ON OF A霸N ENVIR叭ONMENTA吧L版AUDIT P拜ROGRAM白J. H. M叭aday熬T. L. K背uusinen败October熬 1991瓣Present耙ed at t胺he胺Environ艾mental 败Auditin拔g Confe哎rence扮October扒 22-23,奥 1991懊Seattle拔, Washi百ngton瓣Work su爱pported安 by艾the U.S摆. Depar班tment o隘f Energ佰y啊under C皑ontract隘 DE-ACO皑6-76RLO扮 1830爸Pacific敖 North

2、w般est Lab鞍oratory耙Richlan邦d, Wash绊ington 爸99352扮DISCLAI霸MER坝T伴his rep岸ort was挨 prepar笆ed as a疤n accou澳nt o扒f半 拌 颁work sp鞍onsored柏 by an 安agency 唉of the 埃United 啊States扮。叭Governm盎ent. Ne扳ither t傲he Unit氨ed Stat扳es Gove哎rnment 班nor any般 agency跋 thereo拌f, nor 邦any of 芭their矮 唉employe巴es, mak埃es any 袄wa

3、rrant敖y, expr案ess or 氨implied扳, or as啊sumes a芭ny lega芭l liabi碍lity or跋 respon坝sibilit班y霸 阿for the拔 accura皑cy, com翱pletene皑ss, or 暗usefuln安ess of 罢any inf肮ormatio耙n, appa凹ratus, 佰product熬, or澳 半process袄 disclo唉sed, or懊 repres扳ents th叭at its 板use wou哀ld not 靶infring皑e priva岸tely ow跋ned rig靶hts. Re挨fer

4、ence哀 笆herein 澳to any 袄specifi八c comme安rcial p挨roduct,颁 proces翱s, or s笆ervice 拔by trad拌e name,哎 tradem拌ark,扒 办manufac袄turer, 扒or othe奥rwise d靶oes not吧 necess八arily c爸onstitu挨te or i埃mply it盎s endor板sement,哎 recomm奥endatio捌n,伴 罢or favo碍ring by岸 拔the Uni班ted Sta跋tes Gov佰ernment安 or any班 agency哎 thereo

5、澳f. The 半views a佰nd opin扒ions of板 author般s expre佰ssed he艾rein do埃 not ne拔ce鞍s暗sarily 拜state o昂r refl霸ect tho昂se of t挨he Unit艾ed Stat败es阿 Govern皑ment案 昂or any 岸agency 唉thereof拜. 背Evoluti搬o奥n of an罢 Enviro蔼nmental瓣 Audit 办Pr鞍o霸gram耙Joseph 挨H. Mada办y, Jr. 拜(ASQC-C拔QA)胺Technic板al Gr颁oup Lea搬der - Q盎uali

6、ty 昂Verific案ati昂o盎n Depar罢tmentand埃Tapio K疤uusinen岸Senior 胺Researc矮h Scien奥tist八Envir艾onmenta隘l Polic稗y and C案omplian疤ce 阿Group傲Pacific坝 Northw熬est Lab扮orato办ry办Richlan哀d, Wash耙ington 柏99352斑ACKNOWL颁EDGEMEN扮T笆This do案cument 按was pre哀pared u熬nder th爸e direc盎tion of班 the U.扳S. Envi拔ronment办 Protec佰tio

7、n Ag氨encys 安(EPA)碍Small B傲usiness白 Divisi办on. Th傲ere wer敖e numer斑ous rev笆iewers 澳from go岸vernmen罢t and p氨rivate 巴organiz摆ations.办Additio百nally, 靶the fol岸lowing 唉provide唉d impor凹tant ad巴vice an艾d/or re靶ference鞍 materi按als:板* Smal哎l Busin邦ess Omb版udsman,凹 Maine 矮Departm班ent of 拔Environ板mental 班Protect

8、熬ion昂* Tenne般ssee Sm奥all Bus暗iness A傲ssistan把ce Prog胺ram半* New 稗Jersey 捌Departm皑ent of 坝Environ傲mental 版Protect啊ion斑* Mass瓣achuset百ts Offi唉ce of T昂echnica半l Assis把tance f胺or Toxi罢cs Use 澳Reducti半on (OTA爸)笆* Iowa肮 Waste 昂Reducti隘on Cent隘er, Uni笆versity凹 of Nor搬thern I把owa扳* Flor跋ida Sma办ll Busi安ness

9、As霸sistanc哀e Progr艾am案The pro凹ducts a暗nd serv稗ices in昂cluded 懊in this傲 docume澳nt were板 contri班buted f翱or revi百ew by c佰ommerci八al and芭governm艾ent sou拌rces. 芭The pro扮ject te八am is t隘hankful百 for th哎eir tim叭ely coo疤peratio凹n.颁ABST笆RA傲CT般Interna柏tional 靶and nat暗ional s皑tandard鞍s, and 啊in some斑 cases 摆co

10、rpora佰te poli扳cies re绊quire t邦hat芭 翱planned芭 and sc案heduled霸 audits案 be pe鞍rformed哎 to ver艾ify al搬l靶 aspect皑s of en岸vironme坝ntal肮 摆complia隘nce and叭 to det哀ermi叭ne effe靶ctive i班mplemen靶tation 班of 绊t唉he envi办ronment八al mana阿gement叭 俺program俺.懊 A版n坝 exampl疤e of th伴is can 澳be foun盎d in th俺e 班definit岸ion

11、 of 坝auditin案g傲 as pro俺vided b碍y 碍U. S. E八nvironm班ental P俺rotecti绊on Agen唉cy (EPA傲) Polic颁y State皑ment on半 Enviro熬nmental佰 背Auditin八g. It d啊efines 盎en斑vironme癌ntal au阿diting 盎as foll懊ows班:傲Enviro耙nmental凹 auditi靶ng is a背 system按atic, d鞍ocument暗ed, per般iodic a碍nd obje案ctive r爸eview八by regu把lated e凹nt

12、ities氨 of fac凹ility o爸peratio傲ns and 霸practic凹es rela办ted to 敖meeting扮environ翱mental 肮require蔼ments. 啊Audits 般can be 隘designe澳d to ac肮complis瓣h any o芭r 拜all暗 of扳the fol熬lowing:昂 verify鞍 compli耙ance wi翱th envi捌ronment艾al requ暗irement埃s, eval搬uate th艾e班effecti哀veness 扮of envi拜ronment哎al mana叭gement 扒s

13、ystems暗 alread跋y in pl白ace, or疤 assess罢 risks哎from re案gulated耙 and un吧regulat奥ed mate八rials a瓣nd prac暗tices.澳Auditin哎g serve拌s as a 俺quality板 assura唉nce che哀ck to h坝elp imp靶rove th叭e effec澳tivenes拔s of暗basic e矮nvironm昂ental m班anageme耙n佰t by ve按rifying叭 that m拌anageme霸nt prac皑tices a皑re in绊plac瓣e, fu

14、nc氨tioning背 and ad俺equate.摆 吧Many sp稗ecifica般tions f肮urther 瓣emphasi氨ze that凹 the au哎dit be 疤perform白ed to w疤ritten 哀procedu八res安 斑or chec扮klists 背(to pro唉vide la凹ter doc爸umentat板ion) by挨 person胺nel who瓣 do not般 have d笆irect皑 傲respons岸ibility叭 for pe隘rformin安g the a拔ctiviti肮es bein傲g audit颁ed. The懊

15、result颁s of su稗ch audi奥ts are扒 斑general岸ly requ半ired to颁 be doc哀umented傲, repor板ted to,按 and re肮viewed 暗by, res按ponsibl罢e扮 暗managem伴ent. Fo坝llow-up胺 action碍 w柏ill be 坝taken w般here in颁dicated搬. 耙The res傲ponsibl爱e半 哀organiz挨ation c氨an then按 take f肮ollow-u阿p actio巴n as ne蔼eded.昂An effe埃ctive a耙uditing扳

16、 progra罢m is a 澳useful 办tool fo颁r impro按ving en啊vironme拌ntal co敖mplianc伴e.笆 吧If deve皑loped p笆roperly靶, the p版rogram 唉will po氨int out办 areas 叭of weak罢ness an扒d areas拜 of鞍 唉potenti八al prob颁lems. A百n audit唉ing pro搬gram wi瓣ll also安 identi霸fy envi瓣ronment按al comp版liance拜 扳activit挨ies tha败t meet 唉or exce澳

17、ed expe肮ctation办s.拔At 把the把 Pacifi颁c North吧west La绊borator哀y癌(PNL), 耙Environ扮mental 斑Audits 癌used to袄 consis巴t of鞍 阿nontech澳nical a奥uditors蔼 auditi八ng to f摆indings氨 publis班hed in 斑General唉 Accoun翱ting Of佰fice八 哀reports耙. Today芭s prac埃tice of霸 deploy癌ing a c佰omposit癌e team 白of tech把nical s柏peciali爱st

18、s and澳 阿nontec柏h艾ncial a般uditors摆 to aud岸it to s扮pecific拜 enviro扳nmental班 progra拔mmatic 斑require扳ments隘 昂provide百s, we b案elieve,芭 a sign安ificant矮 improv笆ement.矮 稗国际和国家的标芭准绊, 背而且在一些情形拔企业的政策需要按那计划了的和预疤定的稽核是运行百到查证所有的环隘境服从的方面和拌决定环境管理的罢有效落实计画。爱 胺这的一例子能在哎环境的收支检查伴上的胺 U. S. 扒环保署凹 (哎环保署罢) 版政策陈述旁边的艾依照提供的收支安检查

19、的定义中被败发现。爱 癌它依下列各项定败义环境的收支检爱查唉:敖霸环境的收支检查坝是有系统隘,爱证明安, 版周期的和目检讨岸被管理设备行动昂的实体和练习相敖关的到会议吧环境的需求。奥 绊稽核能是设计完岸成任何的或所有碍下列各项搬: 矮查证符合环境的疤需求作法佰, 澳评估那柏已经在地方的环办境管理制度的效爸力安, 拌或估定危险敖从管理和紊乱的翱材料和练习。爱收支检查服务当八做教育学程认证吧检查到帮忙改善耙效力敖基本环境的管理拜藉由查证管理实稗务是在碍地方版, 懊动作和适当的。背 哎多数规格更远的氨强调那稽核是运扒行到书面的程序皑或者人员的检查稗表颁 ( 佰提供更迟的文件案) 按做不有直接的对扒表

20、演的氨$1八责任活动在稽查霸。板 案如此的稽核的结艾果通常是必需的板是证明埃, 吧报告到皑, 鞍和检讨被拜, 瓣有责任的管理。袄 扮跟进行动将会被办采取哪里指出。柏 疤然后有责任的组耙织能拿依照需要颁的跟进行动。背一个有效的收支笆检查计画是改良碍环境的服从的一把个有用的工具。拜 巴如果发展适当地斑, 暗计画意志点外面氨的弱点区域和区把域潜能问题。隘 胺一个收支检查计袄画也意志监定环颁境的服从活动哪啊一会或超过期待笆。跋在太平洋西北实耙验室霸 (PNL),哀 爸环境的稽核过去百一直有对调查结摆果的非技术上审拌计官收支检查出班版在审计处报告隘。般 班部署的今天练习盎一合成物队技术把上专家和罢 no

21、ntec罢hncial 拌审计官到稽核到盎特性环境的标题扒音乐的需求提供芭，我们相信耙, 肮重要的进步。吧 矮CREATIN耙G AN AU摆DIT PRO霸GRA败M翱: 罢W白HY AUDI绊T跋In the 鞍邦E半n阿viro碍n半me扳n稗tal罢 摆A版u盎dit Pro懊gram De扒sign Gu拌ideli埃n霸es for 邦Feder哀a熬l 班Agencie颁s罢,摆”隘 (EP癌A/隘130/4-拔S佰9/001) 颁the aud斑it obje岸ctives 颁are giv安en:癌The go伴al of e拌nvironm捌ental m邦anageme叭

22、nt is t艾o reduc背e envir哎onmenta阿l pollu拌tion an背d隘minimiz哎e r翱isks as吧sociate稗d with 霸a facil摆ity白s produ背ction, 拜operati肮ons and案 mainte版nance.爱An envi翱ronment氨al mana霸gement 白program斑 overse碍es the 半environ俺mental 佰functio办ns八within 扮an agen疤cy, gen搬erally 邦providi板ng guid澳ance an背d techn拜ical su挨

23、pport t靶hrougho绊ut埃the ent板ire org办anizati笆on. An 捌environ搬mental 疤audit p暗rogram 按is a cr埃itical 翱compone坝nt of翱nn agen斑cys on矮going e拌nvironm罢ental m澳anageme安nt prog蔼ram. Au肮diting 埃increas暗ingly, 袄is矮being u疤sed as 跋a syste氨matic m哎ethod f耙or veri按f傲ying co霸mplianc昂e with 罢applica办ble sta霸tutes奥a

24、nd reg摆ulation熬, evalu啊ating t佰he effe阿ctivene霸ss of e拌nvironm袄ental m癌anageme懊nt syst八ems俺already柏 in p癌l搬ace, an叭d ident版i案fying靶 unre坝g靶ulated 叭risks p耙resent 安at a fa癌cility.跋 In ess颁ence疤,稗environ捌mental 啊auditin岸g provi凹des the稗 data f拔or a fa隘cility,扒 or 罢agency 隘to prep绊are a艾report半 card 扒t

25、o ensu办re that哀 the 跋g扳oals an笆d objec霸tives o疤f their癌 on拌g半oin跋g 坝environ霸mental皑program拌 are ac俺hieved.败The Env班ironmen胺tal Pro敖tection瓣 Agency哎 (EPA) 隘defines埃 enviro吧nmental肮 auditi疤ng as a挨systema疤tic, do百cumente跋d, peri半odic an柏d objec办tive re背view of扳 facili埃ty oper耙ations 办and蔼practic坝es re

26、la坝ted to 白meeting笆 enviro拔nmental靶 requir矮ements.柏 傲The May八 1984 g爸uidance唉 docume疤nt, 哎F八or Prep把ara八tion罢 of Co邦m蔼bi拔ned搬 哎W稗ork/昂Quality柏 Assu耙r把ance八 懊Project扮 P唉l芭a蔼n安s癌 翱for Env把iro哎nmen阿tal Mon巴itoring坝 (O疤W袄RS Q绊A班-笆1罢),版 prepar唉ed by t爸he EPA捌s O坝ff笆ic隘e碍 隘of 吧Wa班ter 绊Re背gulatio芭ns and 阿S

27、tandar绊ds, req半uires i坝n Secti板on II t唉hat the百 Plan i傲nclude 爸a氨 艾section耙 ad坝dressin拜g Perf绊ormance按 and Sy案ste矮m 爸Audits.耙 It st哀ates in疤 part. 袄扳To柏 the 盎e隘xt半en笆t唉 扳possibl鞍e, thes霸e audit鞍s shoul袄d be co吧nducted坝 by ind暗ividual瓣s鞍 who ar胺e not d绊irectly耙 involv唉ed i案n凹 颁the mea熬suremen皑t proce

28、百ss .拔A坝 Work/Q爱A Proje霸ct Plan罢 should傲 specif扒y who w拔ill con扮duct班 岸t背he audi翱t. 肮w胺hat pro懊tocol w邦ill be 叭used, w矮hat the哎 accept办ance cr版iteria 拜will be颁 and to岸 w佰ho绊m版 傲the aud靶it repo矮rts 芭w瓣ill拌 熬go.爱T阿his is 凹elabora袄ted upo袄n in th巴e Appen爱dix to 拔the EP稗A唉翱s挨 澳Ele哎m佰e盎nt隘s of E扒f搬f埃ecti

29、ve岸 笆E俺n跋viro拔n哎me唉nt瓣al哀 Au矮di鞍ting 伴Program绊s拌, as f熬ollows:爸鞍 扒 Explic拔it top 摆managem阿ent sup暗port fo哀r envir案onmenta哀l audit傲in唉g吧 and co版mmitmen邦t to霸 矮follow-斑up on a罢udit fi百ndings.八颁 敖 八A敖n envir埃onmenta熬l audit巴 team 敖separat安e from 按and ind爱ependen霸t o叭f拜 the pe叭rsons a敖nd蔼 笆activit瓣ies t

30、o 芭be audi昂ted.扳扳 碍 昂Adequat白e team 拜staffin肮g and t耙raining熬.阿蔼 捌 Explic胺it audi阿t progr暗am obje摆ctives,按 scope,颁 resour盎ces and艾 freque拌ncy.靶隘 罢 凹A proce氨ss whic肮h colle哀cts, an稗alyzes,搬 interp般rets an办d docum安ents in柏formati霸on suff柏icient百 哀to achi般eve aud俺it obje傲ctives. 耙罢 挨 奥A proce爱ss whic唉h

31、 inclu吧des spe肮cific p办rocedur靶es to p矮romptly叭 prepar把e candi邦d, clea白r and捌 翱appropr绊iate wr笆itten r佰eports 版on audi按t findi凹ngs, co稗rrectiv坝e actio肮ns, and吧 schedu扮les for皑 暗impleme扳ntation罢.白霸 摆 A proc伴ess whi蔼ch incl按udes qu哀ality a办ssuranc柏e proce版dures t瓣o ensur啊e the a翱ccuracy氨 and隘 佰thoroug

32、邦hness o跋f envir凹onmenta吧l audit案s.颁General敖ly, the唉 docume氨nt auth氨orizing斑 work (俺i.e., a拜 Statem搬ent of 半Work, o爸r Contr熬act) wi搬ll傲 摆specify半, wheth阿er an a昂udit pr叭ogram m挨ust be 搬effecte懊d by th凹e respo暗nsible 摆organiz氨ation.叭 俺Assumin拜g this 叭to be t佰he case傲, why d熬o we au隘dit安? Here 跋again,

33、 耙the gui爸dance d摆ocument安 艾identif懊ies thr熬ee斑 purpos肮es for 安perform八ing aud皑its巴:敖搬 板 白to dete霸rmine i袄f a par百ticular皑 group 耙has the半 capabi澳lity 挨t扒o condu昂ct the 靶monitor盎ing伴 艾before 背the吧 projec败t is in唉itiated板昂 背 案to veri败fy拔 that t邦he QA P隘roject 笆Plan an啊d assoc百iated 背SOPs a啊re bein白g斑

34、 佰impleme啊nted斑板 敖 to det芭ect and颁 define绊 proble昂ms so t版hat imm盎ediate 伴correct芭ive act鞍ion can稗 begin.佰 柏Perhaps挨 on a l叭ess pos翱itive a疤lthou班gh唉 valid 艾note ar艾e addit板ional r叭easons 耙for p版e扒rfor搬ming袄 阿audits:八扒 班 绊the 198氨6 decis霸ion by 颁the. EP颁A to in搬clude E胺nvironm癌ental A蔼uditing版 provi

35、s背ions in捌 罢enforce稗ment se哀ttlemen摆ts爱瓣 哎 癌the lit傲igious 蔼nature 安of our 疤society挨.叭The pre按valent 扳theme o扳f the p邦urpose 哎stateme背nts abo癌ve is o俺ne of c扒ontinuo哎us impr坝ovement拌 罢and rec耙urrence扳 preven挨tion. A埃udits a百re a ma拜nagemen百t tool 凹for imp凹rovemen岸t 叭of the挨 拜program拌.傲AUDIT S巴TANDAR

36、D熬S AND G办UIDANCE按This ch啊apter p扒resents爸 proces霸s or qu班alifica爱tion st啊andards肮 for co八nductin颁g audit爸s. The艾se docu八ments a胺re背 俺relativ败ely sho唉rt and 疤provide奥 the us耙er with伴 essent哀ial inf案ormatio啊n for d摆esignin拔g an au靶dit pro肮gram,案 坝prepari拌ng for 隘an audi安t, or e靶valuati胺ng audi办tors.

37、艾The str鞍ength o百f these稗 docume笆nts is 搬that th白ey prov挨ide邦 扮informa捌tion th跋at is b盎rief an白d easy-捌to-use.白 These癌 docume芭nts can把 be use拜d as pl耙anning 班checkli啊sts. T扮he斑 扳limitat凹ion of 八these d摆ocument蔼s is th懊at they拜 do not拔 provid巴e exten澳sive ba疤ckgroun俺d infor笆mation 皑or lear笆ning般 瓣too

38、ls. 搬 Becaus摆e they 芭focus o袄n the a矮udit pr坝ocess o隘r audit坝or qual案ificati霸ons, th敖ey also颁 do not笆 provid靶e败 办informa肮tion on把 enviro盎nmental笆 requir邦ements 斑(e.g., 耙regulat瓣ions). 邦 While 捌these d昂ocument罢s may b昂e傲 蔼essenti绊al for 把startin碍g up an袄 audit 败program般, or un癌derstan澳ding th爸e compo

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47、. Th绊us,巴 巴polluti芭on prev扒ention 俺and EMS扮 audit 芭criteri班a provi碍de oppo霸rtuniti扒es for 案satisfy扒ing the岸se requ隘irement哎s.艾这一个章节礼物稗处理或资格引导盎的标准稽核。岸 疤这些文件是相对按地短而且提供必皑要的数据给使用安者为设计稽核计扮画拔, 皑准备一稽核拔, 拔或评估审计官。敖 疤这些文件的力量挨是他们提供数据暗哪一是摘要和简盎单易用。懊 板这些文件当做计埃划检查表能被用班。安 傲这些文件的限制凹是他们做不提供氨广泛的背景数据跋或学问工具。奥 板因为他们在稽核颁上

48、的焦点程序或八审计官资格般, 阿他们也做不提供安关于环境的需求暗资讯败.(罢举例来说哎, 奥规则奥) 啊这些文件可能是癌必要的对出发在拔稽核上面计画巴, 扳或理解成份一稽岸核计画胺, 摆正在找寻更多深哎入的人理解收支扮检查可能需要到巴找寻另外的材料佰或训练到补充物斑这数据。拌这份文件提供那阿必需的资格为一巴空气服从为新泽矮西州的小商店的扒审计官。叭 版资格包括专业人霸士经验，教育懊, 唉和特殊化研究会唉相关的到空气服罢从收支检查。这凹些资格能用来评昂估正在考虑的商霸店雇用一外面审绊计官用尊敬检讨办他们的操作到空败气服从。澳 坝文件也在选择一扮个审计官方面提氨供指导给小的商把店班, 哀发展中的和

49、谈判邦契约艾, 哀和建筑物和审计稗官的关系保证那盎需要小生意是遇傲见。伴 唉尽管在新泽西州矮、资格和标准上坝的它的焦点对任阿何的小生意是有柏用的哪一需要评氨估或选择引导的半一个审计官一稽熬核反对空气服从艾标准。板与稽查标准笆, 矮定义相反如何一蔼稽核应该是引导翱, 跋稽核标准定义小岸的生意应该是如蔼何按, 笆或想要是拜,肮操作。瓣 邦这些标准包括管凹制的需求盎, 班像是联邦的蔼, 澳州靶, 霸或地方法律和规般则。扮 案他们也包括非管拔制的标准，像是熬环境的管理制度袄标准板, 凹最好为商店和农跋业，绿色的产品鞍标准或足以支撑皑的练习标准的管熬理实务。不在乎吧不注意那必需的板, 百多数那唉 班超过

50、服从蔼 罢标准是决定性的案到那保险箱和设跋备的有效率的操俺作。半 叭超过服从标准在坝区域如此的当做氨能源效率或环境矮的管理制度拌 (EMS) 凹能减少操作费用颁, 袄让小的商店减少稗他们的服从需求肮, 敖而且让小的商店摆到不变地监定区按域哪里环境的冲鞍击能是减少。瓣 吧此外按, 巴产生有害废物的百多数商店是必需捌的被联邦的或者捌州法律减少量废暗物产生过污染预办防。矮 癌因此，污染预防按和白 EMS 霸稽核标准提供机吧会给满意的这些俺需求。瓣AUDIT T颁OOLS伴Audit t笆ools ar敖e used 板to supp岸ort or 邦impleme碍nt an a袄udit pr蔼o

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