{"id":12,"date":"2024-04-04T01:50:52","date_gmt":"2024-04-03T22:50:52","guid":{"rendered":"https:\/\/sisu.ut.ee\/env-intro\/41-2\/"},"modified":"2024-04-06T16:04:30","modified_gmt":"2024-04-06T13:04:30","slug":"41-2","status":"publish","type":"page","link":"https:\/\/sisu.ut.ee\/env-intro\/41-2\/","title":{"rendered":"4.1. Field work and analysing results"},"content":{"rendered":"

<\/a>Field work<\/h2>\n\n\n\n

If the planning phase has been successfully completed and approved by the management, it is now time to implement the plan and do the so called field work<\/strong>. During a field study, auditors conduct a number of interviews, collect and analyse various documents<\/strong> and receive information in other formats<\/strong>.\u00a0<\/p>\n\n\n\n

Environmental auditors might need to go to the field in reality \u2013 to make observations<\/strong>, e.g. whether environmental projects have been implemented or what the situation in nature is. Field work might include\u00a0visiting wastewater treatment plants or waste treatment sites to see them functioning, observing the situation in natural parks or inspecting land use practices.<\/p>\n\n\n\n

Before going into the field, it is important to be prepared, e.g. to get acquainted with the situation or the certain project\/case study, observe the location (from maps or orthophotos), prepare questions for auditees\/interest groups.<\/p>\n\n\n\n

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Audit example \u2013 site visit<\/h3>\n

\"pic\"NAO Estonia<\/p>\n

Video: Hazardous waste treatment site visit<\/a> (2:37)<\/p>\n<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

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Tip for an auditor<\/h3>\n

Usually, auditors do not need to go into the field, but doing so offers a better understanding of \u2018real life\u2019 and provides an opportunity to speak with people whose daily work is related to the topic or who are influenced by the issue under the study (for example local people). It also demonstrates that auditors do not hesitate to learn about the problems on site.<\/p>\n<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n


<\/a>Documentation<\/h2>\n\n\n\n

Auditors should adequately document the audit evidence<\/strong> in working papers<\/strong>. Working papers are the auditor\u2019s principal record of the work performed and the conclusions reached on significant matters. Working papers provide evidence of the auditor\u2019s exercise of due care and help the auditor conduct and supervise the audit. Each institution\/SAI develops its own techniques to prepare, review and file working papers, generally based on its experience and its particular needs and environment.<\/p>\n\n\n\n

The elements of the working papers are:<\/p>\n\n\n\n