环境会计方面的外文文献汇总.docx

环境会计方面的外文文献汇总.docx

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环境会计方面的外文文献汇总

EVOLUTIONOFANENVIRONMENTAL

AUDITPROGRAM

J.H.Maday

T.L.Kuusinen

October1991

Presentedatthe

EnvironmentalAuditingConference

October22-23,1991

Seattle,Washington

Worksupportedby

theU.S.DepartmentofEnergy

underContractDE-ACO6-76RLO1830

PacificNorthwestLaboratory

Richland,Washington99352

DISCLAIMER

ThisreportwaspreparedasanaccountofworksponsoredbyanagencyoftheUnitedStates。

Government.NeithertheUnitedStatesGovernmentnoranyagencythereof,noranyoftheiremployees,makesanywarranty,expressorimplied,orassumesanylegalliabilityorresponsibilityfortheaccuracy,completeness,orusefulnessofanyinformation,apparatus,product,orprocessdisclosed,orrepresentsthatitsusewouldnotinfringeprivatelyownedrights.Referencehereintoanyspecificcommercialproduct,process,orservicebytradename,trademark,manufacturer,orotherwisedoesnotnecessarilyconstituteorimplyitsendorsement,recommendation,orfavoringbytheUnitedStatesGovernmentoranyagencythereof.TheviewsandopinionsofauthorsexpressedhereindonotnecessarilystateorreflectthoseoftheUnitedStatesGovernmentoranyagencythereof.

EvolutionofanEnvironmentalAuditProgram

JosephH.Maday,Jr.（ASQC-CQA）

TechnicalGroupLeader-QualityVerificationDepartment

and

TapioKuusinen

SeniorResearchScientist

EnvironmentalPolicyandComplianceGroup

PacificNorthwestLaboratory

Richland,Washington99352

ACKNOWLEDGEMENT

ThisdocumentwaspreparedunderthedirectionoftheU.S.EnvironmentProtectionAgency’s（EPA）

SmallBusinessDivision.Therewerenumerousreviewersfromgovernmentandprivateorganizations.

Additionally,thefollowingprovidedimportantadviceand/orreferencematerials:

*SmallBusinessOmbudsman,MaineDepartmentofEnvironmentalProtection

*TennesseeSmallBusinessAssistanceProgram

*NewJerseyDepartmentofEnvironmentalProtection

*MassachusettsOfficeofTechnicalAssistanceforToxicsUseReduction（OTA）

*IowaWasteReductionCenter,UniversityofNorthernIowa

*FloridaSmallBusinessAssistanceProgram

Theproductsandservicesincludedinthisdocumentwerecontributedforreviewbycommercialand

governmentsources.Theprojectteamisthankfulfortheirtimelycooperation.

ABSTRACT

Internationalandnationalstandards,andinsomecasescorporatepoliciesrequirethatplannedandscheduledauditsbeperformedtoverifyallaspectsofenvironmentalcomplianceandtodetermineeffectiveimplementationoftheenvironmentalmanagementprogram.AnexampleofthiscanbefoundinthedefinitionofauditingasprovidedbyU.S.EnvironmentalProtectionAgency（EPA）PolicyStatementonEnvironmentalAuditing.Itdefinesenvironmentalauditingasfollows:

"Environmentalauditingisasystematic,documented,periodicandobjectivereview

byregulatedentitiesoffacilityoperationsandpracticesrelatedtomeeting

environmentalrequirements.Auditscanbedesignedtoaccomplishanyorallof

thefollowing:

verifycompliancewithenvironmentalrequirements,evaluatethe

effectivenessofenvironmentalmanagementsystemsalreadyinplace,orassessrisks

fromregulatedandunregulatedmaterialsandpractices.

Auditingservesasaqualityassurancechecktohelpimprovetheeffectivenessof

basicenvironmentalmanagementbyverifyingthatmanagementpracticesarein

place,functioningandadequate.''

Manyspecificationsfurtheremphasizethattheauditbeperformedtowrittenproceduresorchecklists（toprovidelaterdocumentation）bypersonnelwhodonothavedirectresponsibilityforperformingtheactivitiesbeingaudited.Theresultsofsuchauditsaregenerallyrequiredtobedocumented,reportedto,andreviewedby,responsiblemanagement.Follow-upactionwillbetakenwhereindicated.Theresponsibleorganizationcanthentakefollow-upactionasneeded.

Aneffectiveauditingprogramisausefultoolforimprovingenvironmentalcompliance.Ifdevelopedproperly,theprogramwillpointoutareasofweaknessandareasofpotentialproblems.Anauditingprogramwillalsoidentifyenvironmentalcomplianceactivitiesthatmeetorexceedexpectations.

AtthePacificNorthwestLaboratory（PNL）,EnvironmentalAuditsusedtoconsistofnontechnicalauditorsauditingtofindingspublishedinGeneralAccountingOfficereports.Today'spracticeofdeployingacompositeteamoftechnicalspecialistsandnontechncialauditorstoaudittospecificenvironmentalprogrammaticrequirementsprovides,webelieve,asignificantimprovement.

国际和国家的标准,而且在一些情形企业的政策需要那计划了的和预定的稽核是运行到查证所有的环境服从的方面和决定环境管理的有效落实计画。

这的一例子能在环境的收支检查上的U.S.环保署（环保署）政策陈述旁边的依照提供的收支检查的定义中被发现。

它依下列各项定义环境的收支检查:

"环境的收支检查是有系统,证明,周期的和目检讨

被管理设备行动的实体和练习相关的到会议

环境的需求。

稽核能是设计完成任何的或所有

下列各项:

查证符合环境的需求作法,评估那

已经在地方的环境管理制度的效力,或估定危险

从管理和紊乱的材料和练习。

收支检查服务当做教育学程认证检查到帮忙改善效力

基本环境的管理藉由查证管理实务是在

地方,动作和适当的。

''

多数规格更远的强调那稽核是运行到书面的程序或者人员的检查表（提供更迟的文件）做不有直接的对表演的$$1责任活动在稽查。

如此的稽核的结果通常是必需的是证明,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。

一个有效的收支检查计画是改良环境的服从的一个有用的工具。

如果发展适当地,计画意志点外面的弱点区域和区域潜能问题。

一个收支检查计画也意志监定环境的服从活动哪一会或超过期待。

在太平洋西北实验室（PNL）,环境的稽核过去一直有对调查结果的非技术上审计官收支检查出版在审计处报告。

部署的今天练习一合成物队技术上专家和nontechncial审计官到稽核到特性环境的标题音乐的需求提供，我们相信,重要的进步。

CREATINGANAUDITPROGRAM:

WHYAUDIT

Inthe"EnvironmentalAuditProgramDesignGuidelinesforFederalAgencies,”（EPA/130/4-S9/001）theauditobjectivesaregiven:

"Thegoalofenvironmentalmanagementistoreduceenvironmentalpollutionand

minimizerisksassociatedwithafacility’sproduction,operationsandmaintenance.

Anenvironmentalmanagementprogramoverseestheenvironmentalfunctions

withinanagency,generallyprovidingguidanceandtechnicalsupportthroughout

theentireorganization.Anenvironmentalauditprogramisacriticalcomponentof

nnagency'songoingenvironmentalmanagementprogram.Auditingincreasingly,is

beingusedasasystematicmethodforverifyingcompliancewithapplicablestatutes

andregulation,evaluatingtheeffectivenessofenvironmentalmanagementsystems

alreadyinplace,andidentifyingunregulatedriskspresentatafacility.Inessence,

environmentalauditingprovidesthedataforafacility,oragencytopreparea

"reportcard"toensurethatthegoalsandobjectivesoftheirongoingenvironmental

programareachieved.

TheEnvironmentalProtectionAgency（EPA）definesenvironmentalauditingasa

systematic,documented,periodicandobjectivereviewoffacilityoperationsand

practicesrelatedtomeetingenvironmentalrequirements.''

TheMay1984guidancedocument,ForPreparationofCombinedWork/QualityAssuranceProjectPlansforEnvironmentalMonitoring（OWRSQA-1）,preparedbytheEPA'sOfficeofWaterRegulationsandStandards,requiresinSectionIIthatthePlanincludeasectionaddressing"PerformanceandSystemAudits."Itstatesinpart."Totheextentpossible,theseauditsshouldbeconductedbyindividualswhoarenotdirectlyinvolvedinthemeasurementprocess....AWork/QAProjectPlanshouldspecifywhowillconducttheaudit.whatprotocolwillbeused,whattheacceptancecriteriawillbeandtowhomtheauditreportswillgo."

ThisiselaborateduponintheAppendixtotheEPA’s"ElementsofEffectiveEnvironmentalAuditingPrograms,"asfollows:

•Explicittopmanagementsupportforenvironmentalauditingandcommitmenttofollow-uponauditfindings.

•Anenvironmentalauditteamseparatefromandindependentofthepersonsandactivitiestobeaudited.

•Adequateteamstaffingandtraining.

•Explicitauditprogramobjectives,scope,resourcesandfrequency.

•Aprocesswhichcollects,analyzes,interpretsanddocumentsinformationsufficienttoachieveauditobjectives.

•Aprocesswhichincludesspecificprocedurestopromptlypreparecandid,clearandappropriatewrittenreportsonauditfindings,correctiveactions,andschedulesforimplementation.

•Aprocesswhichincludesqualityassuranceprocedurestoensuretheaccuracyandthoroughnessofenvironmentalaudits.

Generally,thedocumentauthorizingwork（i.e.,aStatementofWork,orContract）willspecify,whetheranauditprogrammustbeeffectedbytheresponsibleorganization.Assumingthistobethecase,whydoweaudit?

Hereagain,theguidancedocumentidentifiesthreepurposesforperformingaudits:

•todetermineifaparticulargrouphasthecapabilitytoconductthemonitoringbeforetheprojectisinitiated

•toverifythattheQAProjectPlanandassociated"SOPs"arebeingimplemented

•todetectanddefineproblemssothatimmediatecorrectiveactioncanbegin.Perhapsonalesspositivealthoughvalidnoteareadditionalreasonsforperformingaudits:

•the1986decisionbythe.EPAtoincludeEnvironmentalAuditingprovisionsinenforcementsettlements

•thelitigiousnatureofoursociety.

Theprevalentthemeofthepurposestatementsaboveisoneofcontinuousimprovementandrecurrenceprevention.Auditsareamanagementtoolforimprovementoftheprogram.

AUDITSTANDARDSANDGUIDANCE

Thischapterpresentsprocessorqualificationstandardsforconductingaudits.Thesedocumentsarerelativelyshortandprovidetheuserwithessentialinformationfordesigninganauditprogram,preparingforanaudit,orevaluatingauditors.Thestrengthofthesedocumentsisthattheyprovideinformationthatisbriefandeasy-to-use.Thesedocumentscanbeusedasplanningchecklists.Thelimitationofthesedocumentsisthattheydonotprovideextensivebackgroundinformationorlearningtools.Becausetheyfocusontheauditprocessorauditorqualifications,theyalsodonotprovideinformationonenvironmentalrequirements（e.g.,regulations）.Whilethesedocumentsmaybeessentialforstartingupanauditprogram,orunderstandingthecomponentsofanauditprogram,