How do you set the scope and objectives for an environmental audit?

1 Define the purpose

The first step is to define the purpose of the audit, which is the main reason why you are conducting it. The purpose can be driven by various factors, such as legal requirements, voluntary standards, corporate policies, stakeholder expectations, or performance improvement. The purpose will influence the type, scope, and objectives of the audit, as well as the criteria, methods, and resources you will use.

2 Identify the scope

The scope of the audit is the extent and boundaries of the audit, which can include the physical location, the organizational unit, the environmental aspects, the time period, and the activities to be audited. The scope should be aligned with the purpose and the available resources, and should be clearly communicated to the auditee and the audit team. The scope can be broad or narrow, depending on the complexity and significance of the environmental issues involved.

3 Establish the objectives

The objectives of the audit are the specific outcomes that you want to achieve from the audit, which can be expressed as questions or statements. The objectives should be SMART: specific, measurable, achievable, relevant, and time-bound. The objectives should also be consistent with the purpose and the scope, and should address the key environmental risks, impacts, and opportunities. The objectives will guide the audit criteria, the audit evidence, and the audit findings.

4 Select the criteria

The criteria of the audit are the standards or benchmarks that you will use to evaluate the environmental performance and compliance of the auditee. The criteria can be derived from various sources, such as laws, regulations, permits, policies, procedures, best practices, or industry norms. The criteria should be relevant, reliable, and verifiable, and should be agreed upon by the auditee and the auditor before the audit.

5 Plan the methods

The methods of the audit are the techniques and tools that you will use to collect, analyze, and report the audit evidence. The methods can include document review, interviews, observations, measurements, sampling, testing, or surveys. The methods should be appropriate, effective, and efficient, and should be based on the audit plan, which outlines the audit scope, objectives, criteria, methods, schedule, roles, and responsibilities.

6 Review the expectations

The last step is to review the expectations of the audit, which are the assumptions and requirements that you and the auditee have for the audit process and outcome. The expectations should be realistic, reasonable, and mutually understood, and should be discussed and clarified before the audit. The expectations can include the level of cooperation, communication, confidentiality, transparency, feedback, and follow-up.

7 Here’s what else to consider

This is a space to share examples, stories, or insights that don’t fit into any of the previous sections. What else would you like to add?