{"id":5,"date":"2024-04-04T01:50:52","date_gmt":"2024-04-03T22:50:52","guid":{"rendered":"https:\/\/sisu.ut.ee\/env-intro\/21-2\/"},"modified":"2025-01-14T14:18:06","modified_gmt":"2025-01-14T12:18:06","slug":"21-2","status":"publish","type":"page","link":"https:\/\/sisu.ut.ee\/env-intro\/21-2\/","title":{"rendered":"2.1. The audit cycle and an environmental audit as a performance audit"},"content":{"rendered":"

<\/a>The audit cycle<\/h2>\n\n\n\n

For the auditor, conducting an audit is quite a clear and defined process with its beginning and end (issuing an audit report). The main phases of the audit according to the ISSAI 300 are:\u00a0
a)\u00a0 \u00a0 planning, including selection of the topic and designing the audit
b)\u00a0 \u00a0 conducting an audit
c)\u00a0 \u00a0 reporting
d)\u00a0 \u00a0 follow up<\/p>\n\n\n\n

In principle, the audit process can be described as a cycle, like many policy processes, where continuous improvement is a natural evolution. An environmental audit cycle does not differ from any other performance audit cycle.<\/p>\n\n\n\n

Although an audit process is usually described as a cycle, it is often not a continuous cycle. In the follow-up phase, auditors may decide to repeat an audit with the same focus if the situation has not improved. More often, the subsequent audit in the same area will have a different focus because the situation has changed.<\/p>\n\n\n\n

In this Module no. 2 and in the following Modules no. 3 and 4, we will follow this cycle of the audit process:<\/p>\n\n\n\n

\"pic\"<\/h2>\n\n\n\n

Figure. Audit process (source: ISSAI 300)<\/strong><\/h5>\n\n\n\n

<\/a>Environmental audit as a performance audit<\/h2>\n\n\n\n

Although environmental audits can be conducted as financial or compliance audits, they are most commonly conducted as performance audits<\/strong>. Therefore, the principal questions in environmental audits are generally the same as those in performance audits:<\/p>\n\n\n\n