Environmental audit
An environmental audit is a systematic examination of an organisation’s environmental activities, controls, compliance or performance against defined criteria. Scope and reporting depend on the mandate; some engagements provide assurance while others are internal reviews or other services.
Worked example
An internal audit team evaluates waste-handling controls against the entity’s environmental procedures and applicable requirements.
Common mistake
Do not assume every environmental audit provides independent external assurance over all sustainability information.
Where it appears in your exams
| Qualification | Exam | Relationship | Period |
|---|---|---|---|
| ACCA | AAA (INT) | Supporting | September 2026–June 2027 |