Environmental Auditing and Audit Disclosure in a New Era

ENVIRONMENTAL COMPLIANCE AUDITING - BACKGROUND • There are important consequences to non-compliance • Compliance assurance becomes an important function • Auditing as a “checkup” – tool for validation of programs and efforts • Increasingly utilized over past 20-25 years, profession and standards • Develop protocols from applicable statutes, regs, and permit terms and assess • Legally loaded: identifying and documenting gaps in legal compliance ‒ The proverbial “case on a silver platter” • Serious industry concerns throughout the 1990s

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