An audit should be based on objectives defined by the client. The scope of the audit (i.e. its extent and boundaries) is determined by the lead auditor and must be adequate to meet the audit objectives. The objectives and scope of the audit should be communicated to the auditee prior to the audit.
2. Objectivity, independence and scope
An environmental audit should be as objective as is possible. In order to ensure this, the members of the audit team should be independent of the activities they are to audit. If an internal audit is being performed (i.e. the audit team consists of employees of the company being audited) then none of the audit team members should be accountable to those directly responsible for the subject matter being audited.
The audit team members should, of course, have the knowledge, skills and experience necessary to carry out the audit. Guidance on these matters is provided in ISO 14012, the international standard on qualification criteria for environmental auditors.
3. Due profession care
a) When conducting an audit, auditors should exercise the care, diligence, skill and judgement expected of any auditor in similar circumstances.
b) The audit team/client relationship should be one of confidentiality and discretion. Unless required to do so by law, the audit team should not disclose information/documents obtained during the audit or the final audit report to any third party without the approval of the client.
c) Theauditteamshouldfollowproceduresthatprovideforquality assurance.