环境会计资料方面的外文文献汇总Word格式文档下载.docx

1、the U.S. Department of Energyunder Contract DE-ACO6-76RLO 1830Pacific Northwest LaboratoryRichland, Washington 99352DISCLAIMERThis report was prepared as an account of work sponsored by an agency of the United States。Government. Neither the United States Government nor any agency thereof, nor any of

2、 their employees, makes any warranty, express or implied, or assumes any legal liability or responsibility for the accuracy, completeness, or usefulness of any information, apparatus, product, or process disclosed, or represents that its use would not infringe privately owned rights. Reference herei

3、n to any specific commercial product, process, or service by trade name, trademark, manufacturer, or otherwise does not necessarily constitute or imply its endorsement, recommendation, or favoring by the United States Government or any agency thereof. The views and opinions of authors expressed here

4、in do not necessarily state or reflect those of the United States Government or any agency thereof. Evolution of an Environmental Audit ProgramJoseph H. Maday, Jr. （ASQC-CQA）Technical Group Leader - Quality Verification DepartmentandTapio KuusinenSenior Research ScientistEnvironmental Policy and Com

5、pliance GroupACKNOWLEDGEMENTThis document was prepared under the direction of the U.S. Environment Protection Agencys （EPA）Small Business Division. There were numerous reviewers from government and private organizations.Additionally, the following provided important advice and/or reference materials

6、:* Small Business Ombudsman, Maine Department of Environmental Protection* Tennessee Small Business Assistance Program* New Jersey Department of Environmental Protection* Massachusetts Office of Technical Assistance for Toxics Use Reduction （OTA）* Iowa Waste Reduction Center, University of Northern

7、Iowa* Florida Small Business Assistance ProgramThe products and services included in this document were contributed for review by commercial andgovernment sources. The project team is thankful for their timely cooperation.ABSTRACTInternational and national standards, and in some cases corporate poli

8、cies require that planned and scheduled audits be performed to verify all aspects of environmental compliance and to determine effective implementation of the environmental management program. An example of this can be found in the definition of auditing as provided by U. S. Environmental Protection

9、 Agency （EPA） Policy Statement on Environmental Auditing. It defines environmental auditing as follows:Environmental auditing is a systematic, documented, periodic and objective reviewby regulated entities of facility operations and practices related to meetingenvironmental requirements. Audits can

10、be designed to accomplish any or all ofthe following: verify compliance with environmental requirements, evaluate theeffectiveness of environmental management systems already in place, or assess risksfrom regulated and unregulated materials and practices.Auditing serves as a quality assurance check

11、to help improve the effectiveness ofbasic environmental management by verifying that management practices are inplace, functioning and adequate. Many specifications further emphasize that the audit be performed to written procedures or checklists （to provide later documentation） by personnel who do

12、not have direct responsibility for performing the activities being audited. The results of such audits are generally required to be documented, reported to, and reviewed by, responsible management. Follow-up action will be taken where indicated. The responsible organization can then take follow-up a

13、ction as needed.An effective auditing program is a useful tool for improving environmental compliance. If developed properly, the program will point out areas of weakness and areas of potential problems. An auditing program will also identify environmental compliance activities that meet or exceed e

14、xpectations.At the Pacific Northwest Laboratory（PNL）, Environmental Audits used to consist of nontechnical auditors auditing to findings published in General Accounting Office reports. Todays practice of deploying a composite team of technical specialists and nontechncial auditors to audit to specif

15、ic environmental programmatic requirements provides, we believe, a significant improvement. 国际和国家的标准, 而且在一些情形企业的政策需要那计划了的和预定的稽核是运行到查证所有的环境服从的方面和决定环境管理的有效落实计画。 这的一例子能在环境的收支检查上的 U. S. 环保署 （环保署） 政策陈述旁边的依照提供的收支检查的定义中被发现。 它依下列各项定义环境的收支检查:环境的收支检查是有系统,证明, 周期的和目检讨被管理设备行动的实体和练习相关的到会议环境的需求。 稽核能是设计完成任何的或所有下列各项

16、: 查证符合环境的需求作法, 评估那已经在地方的环境管理制度的效力, 或估定危险从管理和紊乱的材料和练习。收支检查服务当做教育学程认证检查到帮忙改善效力基本环境的管理藉由查证管理实务是在地方, 动作和适当的。 多数规格更远的强调那稽核是运行到书面的程序或者人员的检查表 （ 提供更迟的文件） 做不有直接的对表演的$1责任活动在稽查。 如此的稽核的结果通常是必需的是证明, 报告到, 和检讨被, 有责任的管理。 跟进行动将会被采取哪里指出。 然后有责任的组织能拿依照需要的跟进行动。一个有效的收支检查计画是改良环境的服从的一个有用的工具。 如果发展适当地, 计画意志点外面的弱点区域和区域潜能问题。 一

17、个收支检查计画也意志监定环境的服从活动哪一会或超过期待。在太平洋西北实验室 （PNL）, 环境的稽核过去一直有对调查结果的非技术上审计官收支检查出版在审计处报告。 部署的今天练习一合成物队技术上专家和 nontechncial 审计官到稽核到特性环境的标题音乐的需求提供，我们相信, 重要的进步。 CREATING AN AUDIT PROGRAM: WHY AUDITIn the Environmental Audit Program Design Guidelines for Federal Agencies,” （EPA/130/4-S9/001） the audit objectives

18、 are given:The goal of environmental management is to reduce environmental pollution andminimize risks associated with a facilitys production, operations and maintenance.An environmental management program oversees the environmental functionswithin an agency, generally providing guidance and technic

19、al support throughoutthe entire organization. An environmental audit program is a critical component ofnn agencys ongoing environmental management program. Auditing increasingly, isbeing used as a systematic method for verifying compliance with applicable statutesand regulation, evaluating the effec

20、tiveness of environmental management systemsalready in place, and identifying unregulated risks present at a facility. In essence,environmental auditing provides the data for a facility, or agency to prepare areport card to ensure that the goals and objectives of their ongoing environmentalprogram a

21、re achieved.The Environmental Protection Agency （EPA） defines environmental auditing as asystematic, documented, periodic and objective review of facility operations andpractices related to meeting environmental requirements. The May 1984 guidance document, For Preparation of Combined Work/Quality A

22、ssurance Project Plans for Environmental Monitoring （OWRS QA-1）, prepared by the EPAs Office of Water Regulations and Standards, requires in Section II that the Plan include a section addressing Performance and System Audits. It states in part. To the extent possible, these audits should be conducte

23、d by individuals who are not directly involved in the measurement process .A Work/QA Project Plan should specify who will conduct the audit. what protocol will be used, what the acceptance criteria will be and to whom the audit reports will go.This is elaborated upon in the Appendix to the EPAs Elem

24、ents of Effective Environmental Auditing Programs, as follows: Explicit top management support for environmental auditing and commitment to follow-up on audit findings. An environmental audit team separate from and independent of the persons and activities to be audited. Adequate team staffing and t

25、raining. Explicit audit program objectives, scope, resources and frequency. A process which collects, analyzes, interprets and documents information sufficient to achieve audit objectives. A process which includes specific procedures to promptly prepare candid, clear and appropriate written reports

26、on audit findings, corrective actions, and schedules for implementation. A process which includes quality assurance procedures to ensure the accuracy and thoroughness of environmental audits.Generally, the document authorizing work （i.e., a Statement of Work, or Contract） will specify, whether an au

27、dit program must be effected by the responsible organization. Assuming this to be the case, why do we audit? Here again, the guidance document identifies three purposes for performing audits: to determine if a particular group has the capability to conduct the monitoring before the project is initia

28、ted to verify that the QA Project Plan and associated SOPs are being implemented to detect and define problems so that immediate corrective action can begin. Perhaps on a less positive although valid note are additional reasons for performing audits: the 1986 decision by the. EPA to include Environm

29、ental Auditing provisions in enforcement settlements the litigious nature of our society.The prevalent theme of the purpose statements above is one of continuous improvement and recurrence prevention. Audits are a management tool for improvement of the program.AUDIT STANDARDS AND GUIDANCEThis chapte

30、r presents process or qualification standards for conducting audits. These documents are relatively short and provide the user with essential information for designing an audit program, preparing for an audit, or evaluating auditors. The strength of these documents is that they provide information t

31、hat is brief and easy-to-use. These documents can be used as planning checklists. The limitation of these documents is that they do not provide extensive background information or learning tools. Because they focus on the audit process or auditor qualifications, they also do not provide information on environmental requirements （e.g., regulations）. While these documents may be essential for starting up an audit program, or understanding the components of an audit progra