Article | REF: G4400 V1

Environmental compliance audit

Authors: Raphaël GOSSET, Michel MACCABE

Publication date: October 10, 2009

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2. Definitions and objectives

2.1 Definitions

ISO 9000 defines the audit process as "a methodical, independent and documented process for obtaining audit evidence and evaluating it objectively to determine the extent to which audit criteria are met" (Box 3).

Box 3 – Definitions
  • Audit: a methodical, independent and documented process for obtaining audit evidence and evaluating it objectively to determine the extent to which audit criteria have been met (ISO 9000).

    Specific investigation and assessment process based on a reference framework, including a diagnosis and possibly leading to recommendations (IFACI).

  • Auditor: (1) person in charge of...

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