Environmental audits are usually conducted as performance audits and therefore follow the concept of the 3 Es – economy|efficiency and effectiveness. By and large|we can say that the economy aspect focuses on the |and the efficiency aspect focuses on the of the audited issue.
When searching for environmental issues|an auditor can look for activities that may have an effect on ecosystems. Such activities can have local|regional or global impact.
Before conducting an audit|the following is conducted with the aim of better understanding the nature and relevance of the selected environmental issue:
During this phase|auditors need to understand the key threats to natural resources|their main causes and the risks these threats pose to economic development|social prosperity and the quality of the environment. Moreover|it is crucial to understand the roles and responsibilities of all in the sector.
After identifying the risks and considering the available resources|an auditor is better able to and focus on the environmental problems identified in the phase and is ready to continue planning the audit|decide on the audit objective and develop the questions and criteria.
