Auditors need to be knowledgeable about professional auditing practices. This includes understanding audit principles, the performance of audit work and the management of an audit program.
There are two sets of audit standards potentially applicable to EHS audits:
- BEAC Standards
- ISO 19011, Guidelines for auditing management systems
BEAC Audit Standards
Individuals taking the BEAC CPEA exam must demonstrate fundamental knowledge of the BEAC Standards for the Professional Practice of Environmental, Health and Safety Auditing (BEAC Standards).
The BEAC Standards are divided into the following sections –
- Independence
- Due Professional Care
- Performance of Audit Work
- Audit Program
The content of each of these sections is summarized below and a reference is provided to the lessons in which the topics are discussed.
Independence
This section of the BEAC Standards sets out the standards necessary to ensure that EHS auditors are objective and independent of the activities they audit. It also discusses how an audit program needs to be designed to ensure independence.
Due Professional Care
This section of the BEAC Standards sets out the requirements for professional proficiency of auditors who perform EHS audits.
The term “due professional care” is similar to the term “reasonable care” which is frequently used in contracts and legal cases to define appropriate conduct. It is expected that EHS auditors will apply the “skill and judgment expected of a reasonably prudent and competent EHS auditor appropriate to the nature and complexities of the audit.” (from page 8 of the BEAC standards)
Performance of Audit Work
This section of the BEAC Standards sets out the requirements for performance of an EHS audit.
It discusses the following aspects of an audit – Pre-Audit Activities, Planning & Scheduling, Conducting the Audit, Communication and Post-Audit Activities.
Audit Program
This section of the BEAC Standards defines the requirements for an effective audit program.
Sources:
- BEAC Standards for the Professional Practice of Environmental, Health and Safety Auditing
- ISO 19011:2011, Guidelines for auditing management systems