Internal Audit Checklist
ISO14001 Toolkit: Version 2 ©CertiKit
Internal Audit Checklist
Implementation guidance The header page and this section, up to and including Disclaimer, must be removed from the final version of the document. For more details on replacing the logo, yellow highlighted text and certain generic terms, see the Completion Instructions document.
Purpose of this document This is a checklist to be used as a prompter for questions during an internal audit.
Areas of the standard addressed The main areas of the ISO14001 standard addressed by this document are: •
9 Performance evaluation o 9.2 Internal audit â–Ş 9.2.2 Internal audit programme
General guidance When conducting an internal audit, it can be useful to have a list of standard questions to ask, organized according to the sections of the ISO14001 standard. This makes the audit more interesting than simply reading the requirements from a spreadsheet. It’s possible that any one audit will not cover all parts of the standard, so you may need to edit this checklist to cover the areas you need. You may also like to add further questions to the lists, depending on the type of organization you are auditing. At each stage, it is important that evidence is reviewed and recorded to prove that procedures etc are in place.
Review frequency We would recommend that this document is reviewed annually.
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Document fields This document may contain fields which need to be updated with your own information, including a field for Organization Name that is linked to the custom document property “Organization Name”. To update this field (and any others that may exist in this document): 1. Update the custom document property “Organization Name” by clicking File > Info > Properties > Advanced Properties > Custom > Organization Name. 2. Press Ctrl A on the keyboard to select all text in the document (or use Select, Select All via the Editing header on the Home tab). 3. Press F9 on the keyboard to update all fields. 4. When prompted, choose the option to just update TOC page numbers. If you wish to permanently convert the fields in this document to text, for instance, so that they are no longer updateable, you will need to click into each occurrence of the field and press Ctrl Shift F9. If you would like to make all fields in the document visible, go to File > Options > Advanced > Show document content > Field shading and set this to “Always”. This can be useful to check you have updated all fields correctly. Further detail on the above procedure can be found in the toolkit Completion Instructions. This document also contains guidance on working with the toolkit documents with an Apple Mac, and in Google Docs/Sheets.
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Licence terms This document is licensed on and subject to the standard licence terms of CertiKit, available on request, or by download from our website. All other rights are reserved. Unless you have purchased this product you only have an evaluation licence. If this product was purchased, a full licence is granted to the person identified as the licensee in the relevant purchase order. The standard licence terms include special terms relating to any third-party copyright included in this document.
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Audit details Audit: Audit scope: Auditor(s): Date of audit:
4 Context of the organization 4.1 Understanding the organization and its context REF
RECOMMENDED QUESTIONS
1.
What are the internal and external issues that are relevant to the organization’s purpose and to the EMS?
2.
How do they affect its ability to achieve its intended outcomes?
3.
What does the organization do and (in broad terms) how might errors and nonconformities affect its activities and the environment?
4.
What is the purpose of the EMS?
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4.2 Understanding the needs and expectations of interested parties REF
RECOMMENDED QUESTIONS
AUDIT FINDINGS
1.
Who are the interested parties?
2.
What are their requirements?
3.
How have their requirements been established?
4.
What are the main legal and regulatory requirements that the organization must meet (i.e. compliance obligations)?
5.
How is the understanding of these requirements kept up to date?
EVIDENCE REVIEWED
4.3 Determining the scope of the environmental management system REF
RECOMMENDED QUESTIONS
1.
What is the scope of the EMS?
2.
How is it defined?
3.
Are any exclusions explained?
4.
Does it consider the relevant issues and requirements, including compliance obligations?
5.
Is the scope documented?
6.
How is it made available to interested parties?
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4.4 Environmental management system REF
RECOMMENDED QUESTIONS
1.
How established is the EMS?
2.
How long has it been running for?
3.
How much evidence has been collected so far, for example, records?
4.
What are the processes of the EMS?
5.
How are the processes documented?
6.
How much detail is given for each process?
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5 Leadership 5.1 Leadership and commitment REF
RECOMMENDED QUESTIONS
1.
Who is defined as top management within the scope of the EMS?
2.
How does top management demonstrate leadership and commitment, in practical terms?
3.
How well is the EMS integrated into the business?
4.
Are the resources provided for the EMS adequate?
5.
How do top management communicate and engage with workers?
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5.2 Environmental policy REF
RECOMMENDED QUESTIONS
AUDIT FINDINGS
1.
Can I review the environmental policy?
2.
Is it appropriate and does it cover the required areas?
3.
How are environmental objectives set?
4.
Does it include the required commitments?
5.
How has it been communicated and distributed - and to whom?
6.
When was it last reviewed?
EVIDENCE REVIEWED
5.3 Organizational roles, responsibilities and authorities REF
RECOMMENDED QUESTIONS
1.
What are the roles within the EMS?
2.
Does everyone understand what their responsibilities and authorities are?
3.
Who has the responsibility and authority for conformance and reporting?
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6 Planning 6.1 Actions to address risks and opportunities REF
RECOMMENDED QUESTIONS
1.
What are the main risks to the EMS?
2.
What actions are or have been taken to address them?
3.
How effective have these actions been?
4.
What potential emergency situations have been identified?
5.
What opportunities are there?
6.
Have the environmental aspects of the organization’s activities, products and services been adequately identified?
7.
Which hazards or risks are judged to have a significant real or potential environmental impact?
8.
What criteria is used to decide whether an aspect is significant?
9.
What are the main compliance requirements that apply to the organization?
10.
How are these determined and documented?
11.
Is there a plan to address the areas required?
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6.2 Environmental objectives and planning to achieve them REF
RECOMMENDED QUESTIONS
1.
Are there documented environmental objectives?
2.
Do the objectives comply with section 6.2.1 a) to e) of the standard?
3.
Is there a plan to achieve the objectives?
4.
Does the plan include the who, what, when and how?
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7 Support 7.1 Resources REF
RECOMMENDED QUESTIONS
1.
How are the resources needed for the EMS determined?
2.
Are the required resources provided?
3.
What external resources are used?
AUDIT FINDINGS
EVIDENCE REVIEWED
AUDIT FINDINGS
EVIDENCE REVIEWED
AUDIT FINDINGS
EVIDENCE REVIEWED
7.2 Competence REF
RECOMMENDED QUESTIONS
1.
Have the necessary competences been determined?
2.
How has the competence of the people involved in the EMS been established?
3.
What actions have been identified to acquire the necessary competence?
4.
Have they been completed, and is there evidence of this?
7.3 Awareness REF
RECOMMENDED QUESTIONS
1.
What approach has been taken to providing awareness of the environmental policy, contribution to the EMS and implications of not conforming?
2.
Has everyone been covered?
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7.4 Communication REF
RECOMMENDED QUESTIONS
1.
How has the need for communication been established?
2.
What regular methods are used for internal communication?
3.
What external communication takes place, and how?
AUDIT FINDINGS
EVIDENCE REVIEWED
AUDIT FINDINGS
EVIDENCE REVIEWED
7.5 Documented information REF
RECOMMENDED QUESTIONS
1.
Is all the documented information required by the standard in place?
2.
Is the level of other documentation reasonable for the size of EMS?
3.
Are appropriate documentation standards, for example, identification and format standards, in place?
4.
Are the standards applied in a uniform way?
5.
Are appropriate controls in place to address the activities listed in 7.5.3 of the standard?
6.
How are documents of external origin handled?
7.
How is the documentation protected?
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8 Operation 8.1 Operational planning and control REF
RECOMMENDED QUESTIONS
1.
What processes are used to meet EMS requirements?
2.
Can you give me an example of the operating criteria and controls for a process?
3.
What planned changes have taken place recently, and how were they controlled from an environmental viewpoint?
4.
Which processes are outsourced?
5.
How are they controlled?
6.
How are environmental requirements addressed in product or service design and development?
7.
During procurement and use of external providers, how are environmental requirements communicated?
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8.2 Emergency preparedness and response REF
RECOMMENDED QUESTIONS
1.
For which potential emergency situations are there plans?
2.
Describe one plan as an example.
3.
How often are plans tested?
4.
When was the most recent real incident, and what happened?
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9 Performance evaluation 9.1 Monitoring, measurement, analysis and evaluation REF
RECOMMENDED QUESTIONS
1.
How is it determined what should be monitored and measured?
2.
May I review evidence of monitoring and measurement?
3.
How are results reported?
4.
What have been the recent conclusions from analysis of monitoring and measurement information?
5.
What information is required to be communicated as part of compliance obligations?
6.
When was compliance last evaluated and what were the results?
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9.2 Internal audit REF
RECOMMENDED QUESTIONS
1.
How often are internal audits carried out?
2.
Who carries them out?
3.
Are the auditors objective and impartial?
4.
May I review the most recent internal audit report?
5.
Have any nonconformities resulting from previous audits been addressed?
6.
Does the audit programme cover the complete scope of the EMS?
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9.3 Management review REF
RECOMMENDED QUESTIONS
1.
How often are management reviews carried out?
2.
Who attends them?
3.
Are minutes created?
4.
Are all areas in 9.3 a) to g) of the standard covered at management reviews?
5.
May I review the results of the most recent one?
6.
What outputs resulted from it?
7.
Does the management review represent a reasonable assessment of the EMS?
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10 Improvement 10.1 General REF
RECOMMENDED QUESTIONS
1.
How are opportunities for improvement identified?
2.
What improvement actions have been completed recently?
3.
What effect have these improvements had on the EMS?
AUDIT FINDINGS
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10.2 Nonconformity and corrective action REF
RECOMMENDED QUESTIONS
1.
How are incidents and nonconformities identified?
2.
How are they recorded?
3.
May I review the records of a recent nonconformity?
4.
Was appropriate action taken to correct it and address the underlying causes?
5.
Was the effectiveness of the corrective action reviewed?
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10.3 Continual improvement REF
RECOMMENDED QUESTIONS
1.
What evidence of continual improvement can be demonstrated?
2.
What are the main sources of improvements?
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