{"id":285,"date":"2024-04-04T16:47:48","date_gmt":"2024-04-04T13:47:48","guid":{"rendered":"https:\/\/sisu.ut.ee\/env-intro\/?page_id=285"},"modified":"2024-04-05T11:36:37","modified_gmt":"2024-04-05T08:36:37","slug":"exercise-2","status":"publish","type":"page","link":"https:\/\/sisu.ut.ee\/env-intro\/exercise-2\/","title":{"rendered":"Exercise 2"},"content":{"rendered":"
\n

<\/p>\n\n

Planning: selecting topic\u00a0for an environmental audit<\/span><\/strong><\/h4>\n

\u00a0<\/p>\n<\/div>\n\n

\n
\n\t\t\t

Match the explanations with the terms.<\/p>

Keeping costs low<\/td>\n\t\t\t\t\t\t
Performance auditing

Unselect<\/p><\/div>

Effectiveness

Unselect<\/p><\/div>

Efficiency

Unselect<\/p><\/div>

Preliminary study

Unselect<\/p><\/div>

Economy

Unselect<\/p><\/div>

Added value of an audit

Unselect<\/p><\/div><\/div><\/div><\/td><\/tr>

Getting the most from available resources<\/td>\n\t\t\t\t\t\t
Performance auditing

Unselect<\/p><\/div>

Effectiveness

Unselect<\/p><\/div>

Efficiency

Unselect<\/p><\/div>

Preliminary study

Unselect<\/p><\/div>

Economy

Unselect<\/p><\/div>

Added value of an audit

Unselect<\/p><\/div><\/div><\/div><\/td><\/tr>

Meeting the objectives set<\/td>\n\t\t\t\t\t\t
Performance auditing

Unselect<\/p><\/div>

Effectiveness

Unselect<\/p><\/div>

Efficiency

Unselect<\/p><\/div>

Preliminary study

Unselect<\/p><\/div>

Economy

Unselect<\/p><\/div>

Added value of an audit

Unselect<\/p><\/div><\/div><\/div><\/td><\/tr>

Analysing and assessing the performance of government programs or public services<\/td>\n\t\t\t\t\t\t
Performance auditing

Unselect<\/p><\/div>

Effectiveness

Unselect<\/p><\/div>

Efficiency

Unselect<\/p><\/div>

Preliminary study

Unselect<\/p><\/div>

Economy

Unselect<\/p><\/div>

Added value of an audit

Unselect<\/p><\/div><\/div><\/div><\/td><\/tr>

New knowledge produced during the audit<\/td>\n\t\t\t\t\t\t
Performance auditing

Unselect<\/p><\/div>

Effectiveness

Unselect<\/p><\/div>

Efficiency

Unselect<\/p><\/div>

Preliminary study

Unselect<\/p><\/div>

Economy

Unselect<\/p><\/div>

Added value of an audit

Unselect<\/p><\/div><\/div><\/div><\/td><\/tr>

A phase before commencing an audit with the aim to gain a better understanding of the nature and relevance of the issue<\/td>\n\t\t\t\t\t\t
Performance auditing

Unselect<\/p><\/div>

Effectiveness

Unselect<\/p><\/div>

Efficiency

Unselect<\/p><\/div>

Preliminary study

Unselect<\/p><\/div>

Economy

Unselect<\/p><\/div>

Added value of an audit

Unselect<\/p><\/div><\/div><\/div><\/td><\/tr><\/table><\/div><\/div><\/div><\/div>

\n\t\t\t

Methods in the preliminary study phase to identify and clarify environmental problems. Link the method and the example\/question (topic: management, collection and recycling of municipal waste)<\/p>
Method<\/strong><\/td>Example\/question<\/strong><\/td><\/tr><\/tbody><\/table>

\u00a0<\/p>

The Internet, media review<\/td>\n\t\t\t\t\t\t
Keywords for the Internet search \u201cmunicipal waste management\u201d, \u201cproblems related to municipal waste management\u201d, etc.

Unselect<\/p><\/div>

Local green associations, local communities. What are citizens\u2019 concerns?

Unselect<\/p><\/div>

State funds for supporting waste management or new technology\/innovation

Unselect<\/p><\/div>

Ministry of the Environment, local authorities, Environmental Inspectorate. What is done to collect municipal waste separately and to achieve recycling targets?

Unselect<\/p><\/div>

Seminar: \u201cCurrent state of municipal waste management. What are the challenges and opportunities?\u201d

Unselect<\/p><\/div>

Waste management association. What are the obstacles in legislation to recycle waste?

Unselect<\/p><\/div>

Waste Act, directives on local authorities related to waste management

Unselect<\/p><\/div><\/div><\/div><\/td><\/tr>

Studying legislation<\/td>\n\t\t\t\t\t\t
Keywords for the Internet search \u201cmunicipal waste management\u201d, \u201cproblems related to municipal waste management\u201d, etc.

Unselect<\/p><\/div>

Local green associations, local communities. What are citizens\u2019 concerns?

Unselect<\/p><\/div>

State funds for supporting waste management or new technology\/innovation

Unselect<\/p><\/div>

Ministry of the Environment, local authorities, Environmental Inspectorate. What is done to collect municipal waste separately and to achieve recycling targets?

Unselect<\/p><\/div>

Seminar: \u201cCurrent state of municipal waste management. What are the challenges and opportunities?\u201d

Unselect<\/p><\/div>

Waste management association. What are the obstacles in legislation to recycle waste?

Unselect<\/p><\/div>

Waste Act, directives on local authorities related to waste management

Unselect<\/p><\/div><\/div><\/div><\/td><\/tr>

Analysis of major expenditures<\/td>\n\t\t\t\t\t\t
Keywords for the Internet search \u201cmunicipal waste management\u201d, \u201cproblems related to municipal waste management\u201d, etc.

Unselect<\/p><\/div>

Local green associations, local communities. What are citizens\u2019 concerns?

Unselect<\/p><\/div>

State funds for supporting waste management or new technology\/innovation

Unselect<\/p><\/div>

Ministry of the Environment, local authorities, Environmental Inspectorate. What is done to collect municipal waste separately and to achieve recycling targets?

Unselect<\/p><\/div>

Seminar: \u201cCurrent state of municipal waste management. What are the challenges and opportunities?\u201d

Unselect<\/p><\/div>

Waste management association. What are the obstacles in legislation to recycle waste?

Unselect<\/p><\/div>

Waste Act, directives on local authorities related to waste management

Unselect<\/p><\/div><\/div><\/div><\/td><\/tr>

Seminars and workshops<\/td>\n\t\t\t\t\t\t
Keywords for the Internet search \u201cmunicipal waste management\u201d, \u201cproblems related to municipal waste management\u201d, etc.

Unselect<\/p><\/div>

Local green associations, local communities. What are citizens\u2019 concerns?

Unselect<\/p><\/div>

State funds for supporting waste management or new technology\/innovation

Unselect<\/p><\/div>

Ministry of the Environment, local authorities, Environmental Inspectorate. What is done to collect municipal waste separately and to achieve recycling targets?

Unselect<\/p><\/div>

Seminar: \u201cCurrent state of municipal waste management. What are the challenges and opportunities?\u201d

Unselect<\/p><\/div>

Waste management association. What are the obstacles in legislation to recycle waste?

Unselect<\/p><\/div>

Waste Act, directives on local authorities related to waste management

Unselect<\/p><\/div><\/div><\/div><\/td><\/tr>

Meetings with NGOs, local people<\/td>\n\t\t\t\t\t\t
Keywords for the Internet search \u201cmunicipal waste management\u201d, \u201cproblems related to municipal waste management\u201d, etc.

Unselect<\/p><\/div>

Local green associations, local communities. What are citizens\u2019 concerns?

Unselect<\/p><\/div>

State funds for supporting waste management or new technology\/innovation

Unselect<\/p><\/div>

Ministry of the Environment, local authorities, Environmental Inspectorate. What is done to collect municipal waste separately and to achieve recycling targets?

Unselect<\/p><\/div>

Seminar: \u201cCurrent state of municipal waste management. What are the challenges and opportunities?\u201d

Unselect<\/p><\/div>

Waste management association. What are the obstacles in legislation to recycle waste?

Unselect<\/p><\/div>

Waste Act, directives on local authorities related to waste management

Unselect<\/p><\/div><\/div><\/div><\/td><\/tr>

Meeting with interest groups (e.g. sectoral associations)<\/td>\n\t\t\t\t\t\t
Keywords for the Internet search \u201cmunicipal waste management\u201d, \u201cproblems related to municipal waste management\u201d, etc.

Unselect<\/p><\/div>

Local green associations, local communities. What are citizens\u2019 concerns?

Unselect<\/p><\/div>

State funds for supporting waste management or new technology\/innovation

Unselect<\/p><\/div>

Ministry of the Environment, local authorities, Environmental Inspectorate. What is done to collect municipal waste separately and to achieve recycling targets?

Unselect<\/p><\/div>

Seminar: \u201cCurrent state of municipal waste management. What are the challenges and opportunities?\u201d

Unselect<\/p><\/div>

Waste management association. What are the obstacles in legislation to recycle waste?

Unselect<\/p><\/div>

Waste Act, directives on local authorities related to waste management

Unselect<\/p><\/div><\/div><\/div><\/td><\/tr>

Interviews with auditees, stakeholders<\/td>\n\t\t\t\t\t\t
Keywords for the Internet search \u201cmunicipal waste management\u201d, \u201cproblems related to municipal waste management\u201d, etc.

Unselect<\/p><\/div>

Local green associations, local communities. What are citizens\u2019 concerns?

Unselect<\/p><\/div>

State funds for supporting waste management or new technology\/innovation

Unselect<\/p><\/div>

Ministry of the Environment, local authorities, Environmental Inspectorate. What is done to collect municipal waste separately and to achieve recycling targets?

Unselect<\/p><\/div>

Seminar: \u201cCurrent state of municipal waste management. What are the challenges and opportunities?\u201d

Unselect<\/p><\/div>

Waste management association. What are the obstacles in legislation to recycle waste?

Unselect<\/p><\/div>

Waste Act, directives on local authorities related to waste management

Unselect<\/p><\/div><\/div><\/div><\/td><\/tr><\/table><\/div><\/div><\/div><\/div>

\n\t\t\t

Environmental audits are usually conducted as performance audits and therefore follow the concept of the 3 Es \u2013 economy|efficiency and effectiveness. By and large|we can say that the economy aspect focuses on the

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.<\/p>\n

Before conducting an audit|the following is conducted with the aim of better understanding the nature and relevance of the selected environmental issue:\u00a0

After identifying the\u00a0risks\u00a0and considering the available resources|an auditor is better able to\u00a0

\n\t\t\t
Order the phases of the auditing cycle so that number 1 represents the earliest and number 7 the latest stage.
1<\/td>\n\t\t\t\t\t\t
Field work

Unselect<\/p><\/div>

Planning the audit (Audit Design Matrix)

Unselect<\/p><\/div>

Writing the report

Unselect<\/p><\/div>

Pre-study to select the audit topic

Unselect<\/p><\/div>

Follow up activities

Unselect<\/p><\/div>

Analysing the findings

Unselect<\/p><\/div>

Publication of the audit report

Unselect<\/p><\/div><\/div><\/div><\/td><\/tr>

2<\/td>\n\t\t\t\t\t\t
Field work

Unselect<\/p><\/div>

Planning the audit (Audit Design Matrix)

Unselect<\/p><\/div>

Writing the report

Unselect<\/p><\/div>

Pre-study to select the audit topic

Unselect<\/p><\/div>

Follow up activities

Unselect<\/p><\/div>

Analysing the findings

Unselect<\/p><\/div>

Publication of the audit report

Unselect<\/p><\/div><\/div><\/div><\/td><\/tr>

3<\/td>\n\t\t\t\t\t\t
Field work

Unselect<\/p><\/div>

Planning the audit (Audit Design Matrix)

Unselect<\/p><\/div>

Writing the report

Unselect<\/p><\/div>

Pre-study to select the audit topic

Unselect<\/p><\/div>

Follow up activities

Unselect<\/p><\/div>

Analysing the findings

Unselect<\/p><\/div>

Publication of the audit report

Unselect<\/p><\/div><\/div><\/div><\/td><\/tr>

4<\/td>\n\t\t\t\t\t\t
Field work

Unselect<\/p><\/div>

Planning the audit (Audit Design Matrix)

Unselect<\/p><\/div>

Writing the report

Unselect<\/p><\/div>

Pre-study to select the audit topic

Unselect<\/p><\/div>

Follow up activities

Unselect<\/p><\/div>

Analysing the findings

Unselect<\/p><\/div>

Publication of the audit report

Unselect<\/p><\/div><\/div><\/div><\/td><\/tr>

5<\/td>\n\t\t\t\t\t\t
Field work

Unselect<\/p><\/div>

Planning the audit (Audit Design Matrix)

Unselect<\/p><\/div>

Writing the report

Unselect<\/p><\/div>

Pre-study to select the audit topic

Unselect<\/p><\/div>

Follow up activities

Unselect<\/p><\/div>

Analysing the findings

Unselect<\/p><\/div>

Publication of the audit report

Unselect<\/p><\/div><\/div><\/div><\/td><\/tr>

6<\/td>\n\t\t\t\t\t\t
Field work

Unselect<\/p><\/div>

Planning the audit (Audit Design Matrix)

Unselect<\/p><\/div>

Writing the report

Unselect<\/p><\/div>

Pre-study to select the audit topic

Unselect<\/p><\/div>

Follow up activities

Unselect<\/p><\/div>

Analysing the findings

Unselect<\/p><\/div>

Publication of the audit report

Unselect<\/p><\/div><\/div><\/div><\/td><\/tr>

7<\/td>\n\t\t\t\t\t\t
Field work

Unselect<\/p><\/div>

Planning the audit (Audit Design Matrix)

Unselect<\/p><\/div>

Writing the report

Unselect<\/p><\/div>

Pre-study to select the audit topic

Unselect<\/p><\/div>

Follow up activities

Unselect<\/p><\/div>

Analysing the findings

Unselect<\/p><\/div>

Publication of the audit report

Unselect<\/p><\/div><\/div><\/div><\/td><\/tr><\/table><\/div><\/div><\/div><\/div>

\n\t\t\t

In determining the relevance of an audit issue, it is useful to pay attention to following aspects (select four):<\/p><\/div><\/div>