What should the Audit Procedure include?
4.12 The corporate or Operational Unit Management System should include a procedure which sets out how the Audit will be conducted. It should cover: i) Who will initiate the Audit, e.g. an Environment Working Group or the Internal Auditor ii) How often Audits will be held, minimum frequency and situations where more frequent audits will be organised iii) Who will be involved in the Audit scoping iv) Who will pay for the Audit, e.g. the Operational Unit or the Environment Committee v) What will be included in the Audit report, and where it will be reported vi) How the findings of the report will be followed up Most of these items are discussed in more detail below.
