ENVIRONMENTAL AUDITING:
SOURCES OF INFORMATION AND TRAINING
March 1988
Prepared for:
Regulatory Innovations Staff
Office of Policy, Planning and Evaluation
U.S. Environmental Protection Agency
401M Street, SW
Washington, D.C. 20460
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PREFACE
This source guide to information and training on environmental
auditing was prepared by Policy Planning & Evaluation, Inc.,
Vienna, Virginia, under contract No. 68-01-7252 for the
Regulatory Innovations Staff, Office of Policy, Planning and
Evaluation, U.S. Environmental Protection Agency.
This document was prepared for distribution to attendees at EPA's
March 1988 " Environmental Auditing Conference for Federal
Agencies". Any mention of organizations, products, or services
described in this document should not be construed to constitute
endorsement by EPA or Policy Planning & Evaluation, Inc.
Further, neither EPA nor PP&E guarantee the quality of the
products and services described in this document, nor that they
will necessarily continue to be offered by the respective
organizations.
All information on products, services, costs, etc. presented in
this document are accurate, to the best of the authors'
knowledge, as of March 1988. Any omission of environmental
auditing organizations, products, or services are inadvertent and
much regretted.
If you have comments on this document or wish to identify items
for inclusion in any potential revisions of this document, please
inform EPA's Regulatory Innovations Staff, PM-223, 401 M St.,
S.W., Washington, D.C. 20460.
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ENVIRONMENTAL AUDITING: SOURCES OF INFORMATION AND TRAINING
Table of Contents
General Introduction 1
A. Training: Courses 2
The Environmental Audit 3
Environmental Audits Course 5
Mastering Environmental, Health, and Safety
Auditing Techniques 7
Environmental, Health, and Safety Auditing:
New Direction/New Strategies 9
Environmental, Health, and Safety Auditing:
Advanced Skills and Techniques 11
Environmental Compliance Audits and Due Diligence.... 12
Environmental Auditing: Risk Management for
the Future 14
B. Training: Seminars and Presentations 15
Environmental Auditing Applications 16
Waste Minimization & Environmental Programs
Within DOD 17
C. Training: University Certificate Programs 18
Certificate Program in Environmental Auditing 19
D. Professional Organizations and Associations 21
Environmental Auditing Roundtable.. 22
Institute for Environmental Auditing 24
Environmental Auditing Forum 26
E. "Generic Auditing" 28
The Institute of Internal Auditors 29
International Loss Control Institute 31
F. EPA Sources of Information on Environmental Auditing 33
G. Periodicals 35
Environmental Auditor 36
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GENERAL INTRODUCTION
The purpose of this document is to provide a reference source for
persons interested in acquiring training in or information on
environmental auditing. The information in this document has
been categorized into six areas:
A. Training: Environmental auditing courses.
B. Training: Environmental auditing seminars and
presentations as part of larger conferences.
C. Training: University certificate programs in
environmental auditing.
D. Professional Environmental Auditing Organizations:
Organizations and associations devoted to environmental
auditing.
E. "Generic" Auditing: Sources of information and
training on general auditing skills and techniques
(usually focused on operations and financial auditing).
F. EPA Sources of Information on Environmental Auditing.
G. Periodicals: A publication devoted specifically to the
field of environmental auditing.
A more detailed description about each area is presented at the
beginning of the respective section.
The information for this document was obtained primarily from two
sources: brochures and other materials released by the various
organizations describing their products and services; and
interviews with appropriate persons in those organizations. More
information about organizations, products, or services may be
obtained by contacting each organization directly. Addresses are
provided.
Often we have borrowed phrases and terminology from the brochures
because we felt they best described the focus of the services
being offered. At the same time we have tried to be objective in
describing each program or organization.
Any comments on this document can be directed to the
Environmental Auditing Project, Regulatory Innovations Staff,
Mail code PM-223, U.S. Environmental Protection Agency, 401 M
Street, SW, Washington, D.C. 20460.
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A. TRAINING: COURSES
This section describes various programs, courses, seminars, etc.
offered by different organizations. Typically, each training
program runs from between one to four days, has a fixed
scheduled, and is open to the public. In addition, many of the
organizations offer in-house training programs at company or
agency facilities. Costs for hotel accommodation or related
expenses are not included in the registration fees.
Each program description in this section contains essentially the
same type of information:
• Title of program, course, or seminar
• Source (organization) offering the training, with the
address
• Profile of the training program
• Topics covered
• Schedule
• Faculty, and
• Cost.
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Training
Title: The Environmental Audit
Source: Federal Publications, Inc.
1120 20th St., N.W.
Washington, D.C. 20036
Profile
The course is a program of training in methods of planning,
conducting, and using an environmental audit. Its purpose is to
provide assistance to those involved in the process of designing
and incorporating an audit system into the activities of their
respective organizations. The course includes lectures and
question-answer sessions. Course participants receive a copy of
the book All About Environmental Auditing. by Ridgway M. Hall,
Jr. and David R. Case, who are members of the course faculty.
Topics Covered
The course is divided into five main areas:
• "Reasons for an audit" discusses the role of audits as
management tools to ensure cost-effective compliance; and
the use of audits to prevent violations, even during periods
of growth and expansion of the organization.
• "Planning the audit" discusses the criteria for selecting
the members of the audit team, the scope of review and
subjects to cover (such as regulatory requirements,
maintenance procedures, and monitoring systems), and
financial considerations.
• "Regulatory requirements" presents an overview of
environmental controls, such as various federal, state, and
local laws, permits, and compliance schedules; and outlines
the implications of these controls on on-site compliance
obligations for air emissions, water discharges, etc.
• "Conducting the audit" describes the process of obtaining
information through the use of documents, questionnaires,
interviews, and site visits; discusses aspects of
confidentiality and how to protect it; and provides an audit
checklist, highlights points of pollution discharge to
inspect; and reviews aspects of maintenance procedures.
• "Using the audit" presents a systematic process of analyzing
the results (including organizing the information and
determining compliance); applying the results to determine,
among other things, how costs may be reduced, and ways to
limit potential liability; and coordinating compliance.
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Training
Schedule
The course is for two days and was last held in San Francisco on
November 16-17, 1987, and in Washington, D.C. on October 15-16,
1987. No information is currently available on future courses.
Core Faculty
Ridgway M. Hall, Jr. is a partner in the Washington, D.C. law
firm of Crowell & Moring.
David R. Case is an attorney in private practice, and is the
General Counsel of the Hazardous Waste Treatment Council, a
national trade organization.
Additional Faculty
The core faculty is supplemented by speakers with expertise in
hazardous waste management regulation, and in the engineering and
policy analysis aspects of industrial chemical waste management.
Cost
The registration fee is $675. Course registrants receive a
complimentary copy of the course text All About Environmental
Auditing.
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Training
Title:
Source;
Environmental Audits
and Yourself
Course:
Protecting Your Company
Government Institutes Inc.
966 Hungerford Drive, #24
Rockville, MO 20850
Profile
The purpose of the course is to teach managers and engineers how
to audit their facilities for environmental compliance and
protect themselves from liabilities. The course includes
lectures and question-answer sessions. Course participants
receive a copy of the book Environmental Audits, edited by
Lawrence B. Cahill and Raymond W. Kane, who are also members of
the course faculty.
Topics Covered
"Current Federal & State Agency Activities in Environmental
Auditing" presents auditing from a regulator's perspective;
describes EPA's current policy on auditing; and reports on
State activities in environmental auditing.
"Legal Issues You Should Address Before and After the Audit"
discusses the potential civil and criminal liabilities of
the auditing company and the auditors; outlines current
enforcement strategies and compliance issues; and addresses
the problem of formulating a corporate policy on reporting
violations.
"Conducting the Audit—What Questions You Should Ask; What
You Should Look For" reviews specific, common problems and
compliance issues typically found during audits; uses case
studies to point out problems.
"Description and Comparison of Existing Industrial Audit
Programs" surveys a variety of industrial programs; outlines
both the differences and similarities in management
approaches, policies, and procedures; and reviews complete
software available for recordkeeping and reporting
requirements.
"Special Purpose Audits" defines the special audit needs and
techniques for RCRA insurance; risk assessments; property
sales and transfers; underground storage tanks; and off-site
hazardous waste disposal vendors.
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Training
Schedule
The course is for two days and was last held in Washington, D.C.
on March 8-9, 1988. The next course is tentatively scheduled for
July 27-29, 1988 in Hilton Head, SC, and the subsequent one for
October 20-21, 1988 in Washington, D.C.
Core Faculty
i
(Lawrence Cahill is vice president of HART Environmental
Management Corporation, an environmental management consulting
'firm.
"Raymond Kane is also a vice president at HART.
(Additional Faculty
The course also generally includes presentations by a lawyer, an
i£PA representative, and one or more corporate environmental
managers.
Cost
.The registration fee for the course is $795, which includes a
copy of the course text Environmental Audits.
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Training
Title: Mastering Environmental, Health, and Safety Auditing
Techniques
Source: Arthur D. Little, Inc.
Center For Environmental Assurance
15 Acorn Park
Cambridge, MA 02140
Profile
The course is designed to train environmental, health, and safety
(EHS) auditors in state-of-the-art auditing techniques and
methodologies. This is an intensive, skills-oriented training
course focusing on the practical aspects of conducting audits.
The course is designed specifically for EHS professionals serving
as audit team members, as well as for managers and attorneys.
Course participants are provided with audit protocols,
presentation summaries, and monographs on specific audit
techniques. The course includes lectures and case studies.
Topics Covered
The course has four sections—reviewing the basics; understanding
internal controls; gathering audit evidence; and reporting and
critiquing the audit. Discussions include topics such as:
• "Overview of the Audit Process" presents the five
fundamental audit steps: understanding management systems,
assessing internal controls, gathering audit evidence,
evaluating audit findings, and reporting exceptions.
• "Protocols and Questionnaires" provides participants the
opportunity to develop plans for an EHS auditing case study.
• "Assessing Internal Controls" allows participants to review
sample working papers to identify critical control points in
facility EHS management systems.
• "Data-Gathering Techniques" puts participants in the roles
of actual audit team members, and allows them to interact
with key facility personnel to obtain information relevant
to the completion of the case study.
• "Preparing the Audit Close-Out" is a session for audit teams
to review and evaluate evidence gathered during the audit,
and to develop a list of exceptions to present to facility
management at the mock close-out meeting.
• "Difficult Audit Situations" discusses audit problems,
alternatives for resolving conflicts, and reporting critical
findings.
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Training
Schedule
The course is for four days and is offered 4-6 times per year.
During 1988, courses are currently scheduled for April 26-29,
July 12-15, September 13-16, and November 1-4.
Faculty
The course is conducted by members of the Arthur D. Little
consulting staff.
Cost
The cost of the four-day course is $795, which includes a
complete set of course materials.
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Training
Title:
Source:
Environnental, Health,
Direction/New Strategies
and Safety Auditing:
New
Arthur D. Little, Inc.
Center For Environmental Assurance
15 Acorn Park
Cambridge, MA 02140
Profile
This seminar is designed to provide environmental, health, and
safety (EHS) professionals (including audit program managers,
auditors, attorneys, and other interested parties) with the tools
to critically evaluate and update their organization's EHS audit
program or plans. Participants are provided with audit
protocols, presentation summaries, and related material. The
course consists primarily of lectures.
Topics Covered
• "Context for New EHS Auditing Directions" discusses the
changing focus of EHS audits, and ways to meet the needs of
top management through an audit program.
• "Methods for Enhancing Audit Program Effectiveness"
describes ways to create audit program independence within
the organization; ways to balance key audit program elements
to ensure program effectiveness;, and characteristics of
leading audit programs.
• "Strategies for Increasing the Quality of EHS Audit Field
Work" focuses on mastering basic audit skills; developing
effective internal procedures and standards; and
understanding key principles and techniques for writing
audit reports.
• "Emerging Issues in EHS Auditing" introduces issues such as
auditing overseas locations, auditor certification and
liability, and special purpose audits.
• "Future Trends in EHS Auditing" discusses what auditing may
be like in the 1990's, and the changing focus to management
system audits.
Schedule
The seminar, called an "executive briefing", is for one day, and
is held 4-6 times per year at locations across the United States
and Canada. It was last held on December 10, 1987 and the next
course is scheduled for April 14, 1988 in Cambridge, MA.
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Training
Faculty
The course is conducted by members of the Arthur D. Little
consulting staff.
Cost
The registration fee is $495, which includes all program
materials.
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Training
Title: Environmental, Health, and Safety Auditing: Advanced
Skills and Techniques
Source: Arthur D. Little, Inc.
Center for Environmental Assurance
15 Acorn Park
Cambridge, MA 02140
Profile
This course is specifically designed for environmental, health,
and safety auditors who have either attended Arthur D. Little's
four-day basic audit skills and techniques course, or have at
least two years' experience as full-time auditors. This advanced
training program is an interactive course that focuses on
enhancing auditors skills and techniques, and allows auditors to
refine their auditing approach. Course participants are provided
with a training manual, presentation summaries, and monographs on
specific audit techniques. The course includes lectures, small
group discussions, role playing, and other exercises.
Topics Covered
This course is divided into five sections—refining interviewing
skills, developing working papers, selecting samples, formulating
accurate findings, and enhancing team leadership skills.
Schedule
The two-day course is next scheduled for June 14-15, 1988 in
Cambridge, MA.
Faculty
The course is conducted by senior members of Arthur D. Little's
consulting staff, and by several industrial auditing
professionals.
Cost
The cost of the course is $595, which includes a complete set of
course materials.
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Training
Title: Environmental Compliance Audits and Due Diligence
Source: Center for Professional Advancement
P.O. Box H
East Brunswick, NJ 08816
Profile
The course is designed to provide a working knowledge of the
environmental audit process. There is special emphasis on the
implications for real estate and other business transactions,
permitting, and selection of waste management facilities. It
focuses on practical information on design of the audit,
organizational approaches to facilitate the audit, and data
acquisition and evaluation. The course is intended for a wide
range of participants including engineers, scientists, attorneys,
and environmental managers. It consists primarily of lectures.
Topics Covered
• "Resource Conservation and Recovery Act" discusses issues
pertaining to permitting and compliance, hazardous waste
handling and storage, documentation and record keeping,
evaluating haulers, and audits of off-site facilities.
• "Water and Air" focuses on NPDES and air permitting
requirements, and includes a discussion on recent
developments in toxics regulation.
• "Superfund" covers hazardous substance releases,
investigations, remedial options, SARA, risk assessment,
cost estimates, and using audits as a tool to identify and
minimize risks.
• "Real Estate and Business Transactions—Due Diligence and
Allocating the Risks" presents the concept of due diligence
from both the seller's and the buyer's perspective. It also
discusses how to allocate risks, and SEC disclosure issues.
• "Compliance Audits—Practical Guides" outlines: EPA
guidelines for audits; roles of a company's management and
staff in an audit; interview and questionnaire responses;
and confidentiality and privilege issues.
Schedule
The course is for three days and was last held in East Brunswick,
NJ, on September 14-16, 1987. The next course has not been
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Training
scheduled yet, but is expected to be scheduled for September 1988
at the same location. The course curriculum and faculty members
are also expected to be the same.
Core Faculty
Dr. James H. Clarke is President of AWARE Inc. in Nashville, TN
Bryant C. Danner is a partner in the law firm of Latham &
Watkins, which has offices in several cities, including
Washington, D.C.
Additional Faculty
The course also includes presentations by other lawyers and
environmental managers.
Cost
The course registration fee is $830, which includes course notes.
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Training
Title: Environmental Auditing: Risk Management for the Future
Source: University of Wisconsin--Madison
Department of Engineering Professional Development
432 North Lake Street
Madison, WI 53706
Profile
The course is designed for environmental managers, attorneys and
consultants who deal with environmental risks, regulators, and
insurance professionals. No prior auditing experience is
necessary. The course is a joint effort between the University
of Wisconsin--Madison and the Institute for Environmental
Auditing (described in this document's section on professional
organizations).
Topics Covered
• Guidelines for developing an environmental auditing program
• Using auditing checklists
• Liability and legal responsibilities of auditing
• Conducting specialty audits for underground storage tanks,
waste minimization, and environmental impairment liability
insurance
Schedule
The course is for two days and is planned for June 7-8, 1988 at
the University of Wisconsin, Madison.
Faculty
Courses are taught by the following guest speakers:
Frank Priznar, Booz, Allen & Hamilton, Bethesda, MD.
Bill Gulledge, Environmental Insurance Management, McLean,
VA.
John Palmisano, AER*X Division, RMT Inc., Washington, D.C.
John Laumer, National Safety Council, Chicago, IL.
Mary Morningstar, Jellinek, Schwartz, & Connoly, Washington,
D.C.
• Victor Young, ARCO, Los Angeles, CA.
Cost
The registration fee is $485.
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B. TRAINING: SEMINARS AND PRESENTATIONS
The courses described in the previous section are offered
exclusively as training packages in environmental auditing. In
contrast, the programs described in this section are presented in
conjunction with, or as part of, a larger conference in a related
professional field. In addition, every year professional and
environmental organizations sponsor conferences where the primary
focus is not environmental auditing, but which sometimes include
a session on auditing. Examples of such organizations and their
addresses are:
1. Water Pollution Control Federation
601 Wythe Street
Alexandria, VA 22314-1994
2. Air Pollution Control Association
Box 2861
Pittsburgh, PA 15230-2861
3. American Institute of Chemical Engineers
345 East 47th Street
New York, NY 10017
4. Hazardous Waste Treatment Council
1440 New York Avenue, N.W., Suite 310
Washington, D.C. 20005
5. HAZTECH International
13555 Bel-Red Road
C-96870
Bellevue, WA 98009
6. HazMat Central
c/o Tower Conference Management Co.
800 Roosevelt Road, Bldg. E—Suite 408
Glen Ellyn, IL 60137-5835
7. National Association of Environmental Professionals
P.O. Box 9400
Washington, D.C. 20016
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Training
Title: Environmental Auditing Applications
Source: HAZMACON 88
c/o Association of Bay Area Governments
P.O. Box 2050
Oakland, CA 94604-2050
Profile
"Environmental Auditing Applications" is one of the training
seminars being presented at HAZMACON 88. HAZNACON is a
conference and exposition on hazardous materials management that
features lectures, exhibits and training seminars, and is
sponsored by the Association of Bay Area Governments.
The seminar, which is presented by the University of California
at Irvine, reviews and demonstrates the principles of
environmental auditing and examines emerging areas where auditing
may be valuable. The seminar also involves a practical exercise
in devising an auditing strategy for a specific case. Results of
the case study are presented and evaluated by student teams.
The seminar has applications ranging from evaluating the safety
of real estate transactions of industrial property to
establishing risk, hazards, and liabilities of using hazardous
materials in manufacturing.
Schedule
Although HAZMACON is for three days, the seminar on environmental
auditing is for one day only. Hazmacon is to be held in Anaheim,
CA on April 5-7, 1988, and the seminar, along with other training
workshops, is to be held a day earlier on April 4.
Faculty
Dr. R. Nichols Hazelwood is the Director of Environmental
Programs, IT Corp., Irvine, CA.
Vinay Dighe is with Occidental Petroleum Corp., Los Angeles, CA.
Cost
The fee-for the seminar is $115.
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Training
Title: Waste Minimization & Environnental Programs within DOD
Source: American Defense Preparedness Association
Rosslyn Center, Suite 900
1700 N. Moore Street
Arlington, VA 22209-1942
Profile
The symposium deals with hazardous waste minimization issues and
the implementation of environmental programs at Department of
Defense installations. It focuses on the concerns and problems
faced by DOD installations in anticipating and complying with
regulatory requirements. The symposium is intended as a forum
for the government" and the private sector to share ideas, to
exchange information on operations, and to share solutions to
common concerns.
The symposium is meant for persons from government and industry,
from both professional and technical fields. Such fields include
funding, planning, identifying, and designing environmental
programs; and handling, storing, transporting, and minimizing
materials that present environmental hazards.
Topics Covered
Among the topics discussed are environmental audits for the
Army's industrial base, Army, Navy, Air Force and Defense
Logistics Agency environmental programs, waste minimization
initiatives, and water quality assessments of DOD installations.
Schedule
The symposium is for three days and was last held on April 28-30,
1987 in Long Beach, California. The next symposium is
tentatively scheduled for October 19-21, 1988 in New Orleans,
Louisiana. The topics are expected to be the same.
Faculty
The faculty is comprised of guest speakers from various agencies
and organizations, including the EPA, the Navy, the Army, the
U.S. Congress Office of Technology Assessment, and a number, of
private consulting firms.
Cost
The registration fee for the 1987 symposium was $235 for ADPA
members, and $255 for non-members (this includes membership to
ADPA). The fee for members of the U.S. Government and academia
was $125. No information is available on the fee for 1988.
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C. TRAINING: UNIVERSITY CERTIFICATE PROGRAMS
One training program in environmental auditing is currently
offered for academic credit. That program is described in this
section. The program is structured differently from the other
programs described in the earlier sections. It has courses of
longer duration, each offered in sessions that coincide with the
university academic quarters. Furthermore, the program leads to
a certificate of proficiency in environmental auditing.
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Training
Title: Certificate Program in Environmental Auditing
Source: University of California, Irvine
University Extension
P.O. Box AZ
Irvine, California 92716
Profile
The program is designed to expand the knowledge and management
skills of environmental professionals in environmental auditing.
The program provides both theoretical and practical information,
and is oriented towards imparting to program participants the
skills necessary to perform environmental audits.
The program is run like other university academic programs: the
curriculum is spread over several months, with each course within
the program normally being offered during a different quarter of
the school year, and each participant is graded at the course
conclusion.
Each of the four courses in environmental auditing is for 30
hours and contributes to 3 units of credit. In addition, because
the Certificate Program in Environmental Auditing builds on
courses already established in the closely related Certificate
Program in Hazardous Materials Management, two courses from the
latter program are prerequisites for enrollment in the
environmental auditing program.
Persons interested in the program may opt either to complete the
180 course hours (six 3-unit courses) required for the
certificate, or simply to take one or more courses without
completing the requirements for the certificate.
Sample Topics
"Introduction to Environmental Auditing" deals with the
basic theories of environmental auditing. The audit process
is described, methods for defining environmental audit goals
and boundaries are developed, and techniques are presented.
"Audit Skills and Techniques" covers methods for planning,
conducting, evaluating, and reporting on environmental
audits. Includes case examples and structured role-playing,
and discussions on topics such as modifying protocols, data
gathering techniques, interviewing, and reporting findings.
"Audit Systems Design and Tools" presents criteria for
environmental auditing systems design, and discusses how
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Training
auditing tools are developed for specific situations. This
is done through case studies, 'with audit examples being
chosen from industrial, business, and government operations.
"Seminar in Environmental Auditing" presents specific,
unique examples of actual audits, and examines the basic'
environmental principles that underlie environmental
compliance efforts. The objective is to develop and define
auditable standards by which environmental compliance
management can be assessed.
Schedule
Each course is for about five weeks, with sessions once a week
for six hours each, totalling 30 hours. The last course to be
held was "Introduction to Environmental Auditing" (February 22
through March 28, five Mondays, 2-5 p.m. and 6:30-9:30), and
classes were held in Fountain Valley, near Irvine. The schedule
for future courses is not currently available.
Core Faculty
R. Nichols Hazelwood, Director of Environmental Programs, IT
Corporation, teaches "Introduction to Environmental Auditing".
The names of instructors for the other courses are not currently
available.
Cost
The registration fee for each course is $250. In addition,
candidates must pay a nonrefundable fee of $25 with an
Application for Candidacy upon entering the program. The
registration fee does not include the cost of the text
Environmental Auditing; Fundamentals and Techniques. by J. Ladd
Greeno, Gilbert S. Hedstrom, and Maryanne DiBerto, which is $60.
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D. PROFESSIONAL ORGANIZATIONS AND ASSOCIATIONS
This section describes three organizations dedicated solely to
the practice and professional development of environmental
audit ing.
The organizations are primarily forums for the dissemination of
information on environmental auditing, and present opportunities
for members to interact with professionals in government,
industry, law, etc. Membership to any of the organizations is
open to all interested professionals.
The type of information presented for each organization in this
section is essentially the same:
• Name and address of the organization
• A description of the organization's activities, such as
meetings, conferences, and training programs
• Publications
• Profile of participants
• Organizational structure, and
• Membership and other costs.
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Prof 1 Organizations
Organization: Environmental Auditing Roundtable
Address: P.O. Box 23798
L'Bnfant Plaza Station
Washington, D.C. 20026-3798
Background
The Environmental Auditing Roundtable (EAR) is an organization
dedicated to furthering the development and professional practice
of environmental auditing. It serves primarily as a forum for
sharing information. It was founded in 1982 by several managers
of corporate environmental audit programs.
Activities
• Quarterly meetings: EAR members conduct two-day meetings
every quarter, generally in the Washington, D.C. area.
Meeting agendas typically include a description of a
corporate audit program; formal presentations on various
auditing topics; group exercises; and informal discussions.
• Work groups: EAR members engage in informal sessions to
exchange information and facilitate in-depth discussions on
topics such as audit system design, audit procedures,
auditor qualifications, international audits, legal issues,
and computer applications.
• Committees: Members can volunteer for standing committees
on EAR programs, communications, nominations, finance,
training and education, and membership; or ad hoc committees
addressing specific issues of interest to members.
Sample Agenda Topics
Recent EAR meetings have included presentations, discussions, and
written material on: environmental auditing programs and
practices; regulatory agency policies; requirements for audits in
enforcement actions; auditing community right-to-know
requirements under SARA Title III; federal agency audit programs;
internal reporting of audit findings; auditor education, auditor
certification, and audits for real estate transactions.
Publications
• Publications on environmental auditing programs, practices,
and issues are frequently available at EAR meetings or from
EAR participants and speakers.
• Highlights of each meeting are sent to members.
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Prof 1 Organizations
Profile of Participants
Most EAR members are practicing environmental, health, and safety
auditors with extensive field experience. However, membership is
open to anyone with a professional interest in the practice of
environmental auditing. Members represent a wide variety of
professional disciplines and organizations, including industry,
consulting firms, government agencies, and law firms.
Organizational Structure
Membership in the Roundtable is open to all environmental
auditors and other interested professionals. The officers of the
organization are the five Directors, elected pursuant to the
EAR's by-laws to constitute the Board of Directors. The Board
establishes administrative policies, and among its members are
the Chairperson and Treasurer. The Board allocates the duties
and responsibilities to perform the administrative functions of
the organization. These functions are performed by several
committees that have been established as a permanent part of the
organization. Members are governed by by-laws and a code of
ethics.
Membership and Other Fees
Members pay an initiation fee of $35 to join the Roundtable. In
addition, members wishing to attend the quarterly meetings pay a
fee usually of $35 per meeting to cover luncheon costs, meeting
room and audio-visual equipment rentals, etc.
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Prof 1 Organizations
Organization:
Address:
Background
Institute for Environmental Auditing
P.O. Box 23686, L'Enfant Plaza
Washington, D.C. 20026-3686
The Institute for Environmental Auditing (IEA) is an organization
dedicated to the enhancement of the environmental auditing
profession. Its goals are to provide a forum for education for
auditors, and to establish the professional status of those
engaged in the field. The IEA was chartered in 1987.
Activities
• Meetings: The IEA has active chapters in several states in
the U.S., which conduct periodic meetings.
• Training: The IEA is in the process of developing a
training program in environmental auditing fundamentals.
With the Air Pollution Control Association the IEA will
present one-day training sessions in several locations. A
second, more extensive two-day course is also being
developed in association with the University of Wisconsin's
Department of Engineering Professional Development.
• Other: Members of IEA contribute to State regulatory
initiatives and present position papers on environmental
audit ing.
Publications
The IEA publishes a quarterly newsletter called "Working Papers"
for its members. It includes environmental auditing articles and
news, and information on training programs, employment
opportunities, and publications related to environmental
auditing.
Profile of Participants
Membership is open to all interested professionals. These
include professionals from the fields of consulting, engineering,
law, and finance, as well as from regulatory agencies.
Organizational Structure
The IEA is a non-profit organization incorporated in Washington,
D.C., whose membership is open to all interested professionals.
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Prof 1 Organizations
The organization consists of a board of directors, an executive
director, an administrative committee (responsible for finances,
membership, correspondence, and business), and an activities
committee (responsible for newsletters, local chapter support,
training, and conferences). The IEA has five chapters—the Rocky
Mountain, Pacific Northwest, New York State, Atlanta, and Mid-
Atlantic chapters.
Membership and Other Fees
Members pay an annual fee of $50, which entitles members to the
newsletter, to attend meetings, and discounts on any future
publications. Fees for seminars vary according to the type of
seminar being sponsored.
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Prof 1 Organizations
Organization:
Address:
Environmental Auditing Forun
c/o Mr. Vinay Dighe
Occidental Petroleum
10889 Wilshire Blvd., Suite 1160
Los Angeles, CA 90024
Background
The two goals of the Environmental Auditing Forum (EAF) are to
provide opportunities for the exchange of ideas and information
about environmental auditing concepts, principles, and practices;
and to facilitate development of improved environmental auditing
and protection programs. EAF was founded in 1986 to better serve
the needs of interested persons in California.
Activities
• Meetings: The EAF generally meets quarterly, usually in
California; and meetings typically consist of presentations
and group discussions. A meeting agenda usually covers
three main areas:
A discussion of an actual audit
a company.
program implemented by
A discussion of enforcement issues at the federal and
state level, initiated by a member from the government.
An update on legislative activities that may affect the
field of environmental auditing, especially in
California.
Publications
Meeeting attendees receive minutes of the EAF meetings.
Profile of Participants
EAF meeting attendees represent industry;
government, consulting, insurance, and banking.
construction,
Organizational Structure
The EAF is governed by a five-member steering committee. In
addition, there is an informal advisory committee that drafts
issues for the steering committee to develop policy positions.
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Prof 1 Organizations
Membership and Other Fees:
Individuals are required to pay a fee of $10 per year to be
included on the mailing list for information on activities.
Registration fee for meetings is $30, which covers the cost of a
luncheon, equipment and room rental, etc.
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B. "GENERIC" AUDITING
This section presents information on organizations and training
programs for auditing other than environmental auditing. Because
the principles of auditing, whether financial auditing,
operations auditing, or environmental auditing, are basically the
same, this section may help the reader to put environmental
auditing in perspective with other types of auditing. Also, some
skills learned from one type of audit training are often
applicable to other types of audits.
Although only two organizations have been described in this
section, information on training programs for "generic" auditing
skills and techniques may be available from various Federal audit
agencies. These training programs will probably focus on
financial or operations auditing, and may be available only to
employees of the same agency. Examples of such agencies, and
their addresses are:
• Air Force Audit Agency
Headquarters
AFAA/DA, Building 528
Norton Air Force Base, CA 92409-6001
• Army Audit Agency
HQDA (SAAG-PRP)
3101 Park Center Drive
Alexandria, VA 22302-1596
• General Accounting Office
Training Center, Room 7424
441 G St., N.W.
Washington, D.C. 20548
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'Generic" Auditing
Organization: The Institute of Internal Auditors
Address: 249 Maitland Ave., P.O. Box 1119
Altamont Springs, FL 32701
Background
The Institute of Internal Auditors (IIA) is an international
professional organization to promote the dissemination of
knowledge in the area of internal (primarily financial) auditing.
It consists of more than 30,000 members in 102 countries, with
180 chapters and affiliates worldwide. It was founded in 1941 in
New York.
Educational Programs
• Three to five day seminars range from basics, such as
techniques for the beginning financial or operations
auditor, to specialized subjects such as internal auditing
for the oil and gas industry.
• Special interest conferences address topics that have
broader impact on the profession of internal auditing.
Recent conferences have focused on telecommunications,
fraud, contract and construction auditing, internal auditing
in government, and relevant legislation. No courses are
offered specifically on environmental auditing.
• IAA Media-Assisted Training Programs include video-assisted
seminars, audio cassettes, self-study programs, and in-house
training.
Conferences
Annual international and regional conferences give members
opportunities to meet and share perspectives with people in
disciplines such as government, industry, construction, and
finance.
Certified Internal Auditor Program
The program is designed to enhance recognition of internal
auditing and provide the proper direction to internal auditors
who seek to further their professional development and
advancement. Members are certified after being tested, and
certification is considered a mark of professional achievement
and commitment.
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"Generic" Auditing
Publications
• The HA publishes a journal, "Internal Auditor", which has
up-to-date information on auditing practices and techniques.
• A newsletter, "HA Today", provides news on internal
auditing and highlights chapter activities.
• A manual, "Professional Internal Auditing Standards Volume",
defines the criteria by which the operators of an internal
auditing department are to be evaluated.
• A software package, "auditMASTERPLAN" incorporates the IIA's
"Standards" (as defined in the manual), and is based on the
book "Planning for the Internal Audit Function".
In addition, various publications on internal auditing, which are
not published by the HA, are also available for sale to members.
Cost
Membership costs vary for management level and for staff level
members. Managers pay annual dues of $110 plus a one-time
application fee of $15; staff members pay annual dues of $60 plus
the $15 application fee. These fees includes subscriptions to
the bi-monthly journal "Environmental Auditor" and to the
newsletter "HA Today"; and entitles the member to reduced rates
for seminars, conferences, and publications. Costs of seminars
and conferences vary from $545 to $845 for members and $595 to
$895 for nonmembers.
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'Generic" Auditing
Organization: International Loss Control Institute
Address: Highway 78
P.O. Box 345
Loganville, GA 30249
Background
The International Loss Control Institute is an organization whose
primary function is to offer courses related to safety and loss
control. These are designed to help a company or agency improve
their efficiency, protect their resources, and reduce their
costs. In addition, the ILCI offers on-site training, auditing
and consulting services, training packages, and books, films, and
videotapes on a variety of related subjects.
Courses
The ILCI offers eight courses on subjects such as safety
management, loss control management, and resource management. Of
particular interest are two courses for safety auditors:
• "Accredited Safety Auditors Course" presents methods and
techniques of safety program management auditing, including
interviews, examination of records, and inspections; reviews
critical terminology and program requirements to assure
consistency within the International Safety Rating System;
and defines the activities involved in managing a safety and
health program.
• "Accredited Safety Auditors Review Course" is designed to
update Accredited Safety Auditors' knowledge and skills
related to the International Safety Rating System; and to
provide practical tools that can aid auditors in
implementing effective loss control programs in their
respective organizations.
Schedule
The duration of the eight courses varies from two to five days.
The first auditors course is for five days and the auditors
review course is for three days. Most of the courses, including
the two on auditing, are offered several times a year and at
different locations.
Cost
The registration fee is different for each course, and varies
from $342 to $750 for ILCI members, and $380 to $950 for non-
members .
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"Generic" Auditing
Other Services
The ILCI can tailor their courses to the specific needs of
an organization.
The ILCI's Membership Program allows organizations to
benefit from the International Safety Rating System,
particularly in terms of establishing health and safety
standards, measuring and evaluating the effectiveness of the
health and safety program, and correcting deficiencies.
The ILCI's auditing and consulting services include
comprehensive evaluations of the effectiveness of health and
safety programs, and identification of program activities
contributing to safety and loss control.
The ILCI offers reference manuals, computer software for
management, books, training packages, reports, periodicals,
films, and videotapes.
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F. EPA SOURCES OF INFORMATION ON ENVIRONMENTAL AUDITING
Information on environmental auditing is available from several
offices in the EPA as well as from a number of documents
published by the EPA. Three EPA offices, with their mail codes
and telephone numbers, are listed below. All are located at 401
M Street, S.W., Washington, D.C. 20460.
1. Office of Federal Activities, A-104
Federal Facilities Compliance Staff (202) 382-3270
2. Office of Enforcement and Compliance Monitoring, LE-133
Compliance Policy Planning Branch (202) 382-7550
3. Office of Policy, Planning and Evaluation, PM-223
Regulatory Innovations Staff (202) 382-2726
Publications available from the EPA under various categories are:
A. Policy and Guidance
1. "Environmental Auditing Policy Statement", Federal
Register Vol. 51, No. 131, Wednesday, July 9, 1986, pp.
25004-25010.
2. "Final EPA Policy on the Inclusion of Environmental
Auditing Provisions in Enforcement Settlements",
November 1986.
B. Bibliographies
1. Annotated Bibliography on Environmental Auditing. March
1988.
C. Protocols
1. Environmental Audit Protocol for EPA Facilities.
November 1986.
2. Multi-Media Compliance Audit Procedures. June 1987.
D. Reports and Case Studies
1. "Study of the Benefits of Environmental Auditing
Provisions in Enforcement Settlements", March 1988.
2. "Current Practices in Environmental Auditing", February
1984.
3. "Duties to Report or Disclosure Information on the
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EPA Sources
Environmental Aspects of Business Activities",
September 1985.
4. "Benefits of Environmental Auditing: Case Examples",
December 1984.
In addition, the Office of Federal Activities is planning to
publish materials on environmental protocols and guidelines on
environmental auditing program design for Federal agencies.
These materials may be available late in 1988.
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G. PERIODICALS
Articles on environmental auditing regularly appear in
professional journals, magazines, and other periodicals. In
addition, one journal is devoted to the applied practice of
environmental auditing. That journal is discussed in this
section.
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Periodicals
Name: Environmental Auditor
Source: Springer International
Springer-Verlag New York, Inc.
175 Fifth Avenue
New York, NY 10010
Objectives
The journal is dedicated to serving all professionals interested
in environmental auditing. Its goals are to encourage the use of
environmental auditing as a means of achieving and maintaining
compliance with environmental requirements; to evaluate the
effectiveness of environmental management systems; to assess
risks; and to identify and correct environmental hazards.
The journal's thesis is that through environmental auditing,
businesses can anticipate pollution control problems and related
environmental concerns, rather than being forced to react to
crises as they occur. A typical issue will examine legal,
scientific, and economic problems and solutions, and raise
environmental issues for further analysis.
Frequency
The first issue is expected to appear in May 1988. Four issues
per year are planned. Persons interested in subscribing to the
journal can get more information from the address above.
Contributions
Persons interested in contributing manuscripts to the journal may
contact the editors at:
ENVIRONMENTAL AUDITOR
P.O. Box 3818
Hartford, CT 06103
(203) 528-9677
Cost
The cost of subscription is $168.50 per year.
U.S. Environmental Protection Agency
Library. Room 2404 FM-211-A
401 M Street, S.W.
DC 20460
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