Environmental audit is performed in order to obtain objective and complete information about the work that is carried out at the enterprise-nature user to protect nature.

Who needs an environmental audit

• to owners and heads of enterprises;
• regulatory authorities;
• Legal entities, public organizations and citizens who need to obtain information about the situation at the enterprise in terms of ecology.

The need for an audit due to the large number of regulations in the environmental field. The laws impose a very large number of requirements on users of natural resources. It is almost unrealistic to fulfill them all. Big enterprises have their own ecologists, but they are not always able to cope with the volume of activities and strict conditions of environmental control.

The goals of an environmental audit are to

• to collect accurate and reliable data about the enterprise;
• to verify the environmental user’s compliance with the norms and conditions of legislation, international or national standards;
• to assist in the development and subsequent implementation of environmental policy and ecomanagement system in the organization.

As a result on the enterprise-nature user the risk of infringements to environment, emergencies and monetary expenses, which arise due to them will be lowered.

Audit is an element of the control system. A company may order it to pass a variety of inspections, examinations or obtain a license for certain activities.

Types of environmental audits
The audit can be mandatory or proactive. Mandatory is conducted by law and by regulatory agencies. It is necessary to obtain licenses, during bankruptcy procedures, restructuring. Internal audits are initiated by the management of the natural resource user itself.

The audit may be internal or external. Internal audit is carried out within the enterprise and helps to assess the situation, check whether the legal requirements and environmental management criteria are met. An external audit is carried out by employees of a second party that has an interest in obtaining data. The audit can also be conducted by a third party – an accredited organization that performs audits on a professional basis.

Types of eco-audits:

• compliance with standards;
• responsibility for harm caused to the environment;
• territories – assessment of the environmental situation in the territory where the company operates;
• for insurance – identification of environmental risks in order to reduce them;
• for certification – determining the company’s compliance with current environmental standards;
• for production sharing agreements, investments.

Other types of audits can also be carried out, which depend on the activity of the natural resource user.