How to Draft an Effective Internal Audit Plan for ISO 14001

The Environmental Management System (EMS) Audit is rooted in the broader and generic concept of auditing. Briefly speaking, an audit is a method of comparing actual conditions of an organization to the expected conditions. It acts as a determinant that decides whether the organization is compliant or not compliant. This same method is used in environmental, finance, quality, regulatory, and system audits.

These days, most companies are trying hard to develop a “green business” or “eco-friendly” image. To developing this image, companies are leaning towards ISO 14001 Certification. A company needs to perform a gap analysis followed by an ISO 14001 internal audit program to ensure the certification. Since development and maintenance of an EMS are the major requirements of ISO 14001 Standard, a company should pay special attention to the EMS audit so that they can demonstrate that the EMS has been properly developed and maintained. In this article, we will discuss how to develop an effective plan for ISO 14001 or EMS internal audits.

First, it is prudent to consider the ISO 14001 requirements before making the plan:

A. The EMS audit should conform to a well-planned arrangement, including the requirements of the international ISO standard, and a system that is properly implemented and maintained.

B. The audit should provide the top management with the findings identified within the EMS.

These two requirements, stated above, clearly imply that the organization should:

• Practice processes that govern the audits and follow up actions,
• Use a comprehensive system for auditing,
• Outline an ideal plan,
• Document the findings,
• Establish that the EMS functions are compliant with the planned arrangements,
• Prove that the EMS has been integrated and maintained properly,
• Schedule the internal auditing plan on the basis of the current state of the organization and the importance of the activities it is exercising,
• Track the results.

These requirements, of course, do not cover all the clauses of ISO 14001 Standard; these are only the audit-based requirements.

How to carry out an audit process?

The entire audit process is comprised of three stages- planning, executing, and reporting. ISO 14001 Standard wants an organization to develop auditing programs and procedures. In the next section, we are going to tell you how you should plan your EMS audit program.

Audit Planning

A proper plan is the key to the success of an internal audit program, no matter whether it is EMS auditing or ISO 17025 internal audit program. What is an audit plan? It is a document that demonstrates the scope, objectives, requirements, and schedule of the audit. It also includes the specific details on what areas will be audited, when the audit will happen, and who will conduct the audit. Other aspects included in the audit plan are:

• A checklist,
• Report format,
• A plan for meetings,
• An outline of the programs, procedures, and methods.

An EMS must be audited every year, it can be divided into four events. Listed below are the steps you should consider for a successful audit plan:

1. Scope

The scope describes what part of the organization will be audited, and may coincide with the EMS scope. When an entire EMS is divided into small sections throughout the year, the scope of a small section will describe what portion of the organization will be audited, and the process of production in that portion.

2. Objectives

An ISO 14001 internal audit plan should focus on the objectives, which will define the aim of the audit. The auditors should be well aware of the objectives, or they won’t be able to understand what they should audit. Some major objectives include:

• Determination of auditees’ EMS with the EMS audit requirements,
• Determination of whether the EMS has been rightly incorporated and maintained,
• Identifying the areas that need potential improvement,
• Assessment of the ability of the internal management review process,
• Evaluation of the EMS to determine the dynamics of the contractual relationships.

Apart from these, the internal audit should ensure that:

• The EMS is meeting the business requirements continuously,
• Necessary procedures are documented,
• Relevant and documented processes are understood and followed properly by skilled personnel,
• Areas of conformity and nonconformity are identified correctly,
• The EMS is effective and working as per expectation.

3. Audit Criteria

An audit plan should be lined up with the audit criteria. Audit criteria refer to the “rules”, in order to ensure the success of an internal audit program, it is important to consider the applicable rules from an initial level.

A Final Takeaway

By considering the issues discussed above, an organization can perform internal audits in a well-planned and organized manner. It may take some time to develop a proper plan; however, the time will not be wasted as the right plan means that ISO internal audits will be easier and faster.