5.0 Auditing

Key messages

  • Auditing is a risk management tool that can be used to review environmental and social performance against agreed audit criteria.
  • It is used to monitor compliance with regulatory requirements and corporate or external policies, standards and procedures.
  • Auditing is a critical stage in the continuous improvement loop for sustainable management.
  • There are a number of different types of environmental and social audits, the selection of which depends on the audit objectives.
  • Auditing of monitoring programs enables the tracking of progress towards the achievement of environmental and social objectives.
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