WHAT IS ENVIRONMENTAL AUDITING AND WHY IS IT NECESSARY?
Environmental auditing is required by Federal Ministry of Environment and audits are conducted in accordance with “Guidelines on Environmental Audit in Nigeria”. Environmental audits are intended to quantify environmental performance and environmental position. An environmental audit report ideally contains a statement of environmental performance and environmental position, and may also aim to define what needs to be done to sustain or improve on indicators of such performance and position. According to 14001, environmental audit specifies the requirements for an EMS, which provides a framework for an organization to control the environmental impacts of its activities, products and services. It could be a Liability, Management or activity audit. The auditor’s report is a formal opinion, or disclaimer thereof, issued by either an internal auditor or an independent external auditor as a result of an internal or external audit or evaluation performed on a legal entity or subdivision ther