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Environmental Auditing. Environment and auditing Environment--- a French word meaning “Environ or environner”--- surround or round about The surrounding which interacts with man

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Environmental Auditing

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    1. Environmental Auditing • Environment and auditing • Environment--- a French word meaning “Environ or environner”--- surround or round about • The surrounding which interacts with man • Environmental aspects---elements of an organization’s activities, products or services that can interact with the environment • Environmental impact--- any change to the environment, whether adverse or beneficial wholly or partially resulting from an organization’s activities,products or services. RTI MUMBAI DAY 2/SES 3/ SLIDE 2.3.1

    2. Environment and man • Relationship between man and environment • Balanced approach • Man depends on the environment for various needs • For food, fire wood, water, air, shelter, agriculture, transport,constructions etc. • The various spheres of mans’ needs are categorised into 3 RTI MUMBAI DAY 2/SES 3/ SLIDE 2.3.1

    3. Category of environment • Depending upon the nature of state of existence, the environment can be categorised into 3. 1. Lithosphere 2. Hydrosphere 3. Atmosphere RTI MUMBAI DAY 2/SES 3/ SLIDE 2.3.1

    4. Lithosphere • Here the environment exists in solid form • Eg:- Land, trees, mountain,solid wastes, ships, vehicles, roads, • Hydrosphere:- Here it is in the liquid form • Eg:- water, oceans, rivers, lakes, canals, leachate,etc. RTI MUMBAI DAY 2/SES 3/ SLIDE 2.3.1

    5. Atmosphere • Gaseous form of environment:- • Air, ozone, nitrogen, carbon dioxide, carbon monoxide, sulphur dioxide, chloro fluro carbons, water vapour RTI MUMBAI DAY 2/SES 3/ SLIDE 2.3.1

    6. Atmosphere Air Contains: N2 78% O2 21% Other gases (CO2), 1% Methane, Hydrogen, Helium, Neon,Ozone Argon. Total 100% Any imbalance in this affects O2 Content and makes air impure. RTI MUMBAI DAY 2/SES 3/ SLIDE 2.3.1

    7. Causes of Air Pollution: • Vehicular • Industrial • Wastes / Hazardous Wastes • Air conditioning excess • Tree felling, etc RTI MUMBAI DAY 2/SES 3/ SLIDE 2.3.1

    8. Result of Air Pollution: • Asthma, health hazards to children, animals, plants • Imbalance in Biological Oxygen demand • Imbalance in COD (Chemical Oxygen Demand) RTI MUMBAI DAY 2/SES 3/ SLIDE 2.3.1

    9. Contd.. • Air pollution and health problems • Asthma, bronchial T.B, Cancer • Air impurities-SPM(suspended particulate matter) • Goes into the respiratory system and creates health hazards • Other chemical substances that are present in the atmosphere causes diseases RTI MUMBAI DAY 2/SES 3/ SLIDE 2.3.1

    10. Inter National Perspective: Ozone layer depletion. • Ozone in the Stratosphere plays and important role in protecting live organism on the earth from the sun’s harmful ultra violet (UV) radiation. The UV rays are absorbed by Ozone molecules and are then converted into heat energy. The ozone infact acts as a protective filter. • Contributories – Developed nations – Developing nations. Share of Developed nations more. RTI MUMBAI DAY 2/SES 3/ SLIDE 2.3.1

    11. International Environment Accords - Air • Ambient air quality • Afforestation • Location of Noxious gas emitting industries • Green house gas emission. RTI MUMBAI DAY 2/SES 3/ SLIDE 2.3.1

    12. Indian Legislation: • Air (Prevention and Control of Pollution) Act, 1981 • Air Act • SPM (Suspended Particulate Matter) • Stone crushers, fly ash from Thermal Power Stations. RTI MUMBAI DAY 2/SES 3/ SLIDE 2.3.1

    13. Contd… • Stone crushing produces SPM-harmful to health • Fly ash from thermal power stations- settles down on earth-destroys vegetation as alkaline in nature • Goes into the respiratory system and results in heath hazards • Fly ash shrubbs the land-making infertile RTI MUMBAI DAY 2/SES 3/ SLIDE 2.3.1

    14. Pollution Control Boards • Responsibilities- State Pollution Control Board functions as the Statutory authority for administration of the provisions of Air Act. It can deal with air pollution and take pollution control measures for air purification RTI MUMBAI DAY 2/SES 3/ SLIDE 2.3.1

    15. Air Pollution means: • The presence in the atmosphere of any air pollutant means: “any solid, liquid or gaseous substances (including noise) present in the atmosphere in such concentrations as may be or tend to be injurious to human beings or other living creatures or plants or property or environment”. RTI MUMBAI DAY 2/SES 3/ SLIDE 2.3.1

    16. Pollution of Air • Pollution – Presence of foreign substances in the atmosphere in high enough concentration and for long enough duration to cause undesirable effects. • Pollutants – Foreign substances – Particulates, Sulphur dioxide, Nitrogen dioxide, Carbon mono oxide, Hydro carbons, Ozone, Lead. RTI MUMBAI DAY 2/SES 3/ SLIDE 2.3.1

    17. Air Pollution – Major disasters • In London, 1952 – One full week presence of high percentage of Sulphur dioxide and particulate levels. About 4000 dead. • In U S- Donora, Pennsylvania, 1984.- Air pollution from Local industry. – 20 dead 600 fell ill. • In India – Bhopal Gas Tragedy 6000 dead 50 thousand injured RTI MUMBAI DAY 2/SES 3/ SLIDE 2.3.1

    18. Effects of Air Pollution • Pollution of air -- Air Stagnation and SO2 concentration. • This causes Weather changes, temperature inversion. Illness, deaths etc. • Sulphur dioxide, Nitrogen dioxide, Ozone, cause Eye and throat irritation, coughing and chest paining. • Lead fumes -- asbestos fibers are carcinogenic. • Carbon monoxides -- odorless, goes inside the body and combines with Hemoglobin and absorbs oxygen from the blood causing death RTI MUMBAI DAY 2/SES 3/ SLIDE 2.3.1

    19. Due to atmospheric pollution materials also get affected. • Corrosion of Metals: • Deterioration of Textiles, Leather, Rubber, Nylon and other synthetic products. • Air pollution affects vegetables, animals, fruits, trees, flowers etc. • Leaves fall, vegetables decay, fruits dry. • Cattle and livestock die. RTI MUMBAI DAY 2/SES 3/ SLIDE 2.3.1

    20. Contd.. • Due to corrosion, the pipe lines of water supply get affected and water system gets choked up • Due to chemical reaction of the soil the vegetables get decayed or become poisonous • Water also gets polluted with air pollution RTI MUMBAI DAY 2/SES 3/ SLIDE 2.3.1

    21. Green House Effect • CO2 is not an air pollutant in the normal course. • It is presents in air – 0.34 % or 340 ppm. • Combustion of coal oil and gas releases CO2 in atmosphere. • Less heat will escape out with CO2 concentration. • The heat level just increases – Green House Effect. RTI MUMBAI DAY 2/SES 3/ SLIDE 2.3.1

    22. Acid Rain • Neutrality of Water is at average 7 pH value. • pH value of Water ranges between 0 and 14. • Anything below 7 pH value becomes acidic. • Anything above 7 pH value becomes alkaline. • Concentration of SO2, NO2 reacts with moisture to form nitric acid and sulphuric acid – Acid Rain. • This acid rain affects the buildings, other structures and bridges corrode RTI MUMBAI DAY 2/SES 3/ SLIDE 2.3.1

    23. Environmental Problems of Acid Rain. • Contamination of Fresh Water lakes. • Forest decay. • Shrubbing of agricultural crops. • Contamination of drinking water. • Damage of other materials. • Death of fish. • Reduction of soil fertility. • Deterioration of concrete, metals, materials. RTI MUMBAI DAY 2/SES 3/ SLIDE 2.3.1

    24. Causative Agents • Tall chimneys of industries and Thermal power stations pollute air at high levels. • They act as “Air mail” of pollution to other distant regions. • Control of these causative agents can control air pollution also. • For eg. In 1984 new York introduced measures for reduction of Sulphur emission by 30 % where by reducing acid rain. • In 1986 a 5 billion programme to develop cleaner coal burning technology was introduced effectively as a Joint action of Canada and US. RTI MUMBAI DAY 2/SES 3/ SLIDE 2.3.1

    25. Ambient Air Quality • Air quality is tested under controlled conditions. • It provides Data regarding Urban/Rural air quality. • Standards of air quality are determined based on Ambient Air Quality. • Particulates in the atmosphere are measured by Gravity techniques and inertial techniques. • SPM (Suspended Particulate Matter) and other particulate matters are separated and measured. RTI MUMBAI DAY 2/SES 3/ SLIDE 2.3.1

    26. Sampling of Air • Methods: • Stack sampling. • Paper type Sampler. • Absorption • Adsorption RTI MUMBAI DAY 2/SES 3/ SLIDE 2.3.1

    27. Control Mechanism • Most important Control – Source Reduction • This is possible with cleaner technology. • Dilution – Tall smoke stacks to reduce ambient ground level pollution. • Relocating the source – Air zoning – decided on the basis of population wind, weather etc. • All methods do not become effective due to: - air mailing nature of air - cost effectiveness - absence of knowledge of cleaner technology. RTI MUMBAI DAY 2/SES 3/ SLIDE 2.3.1

    28. Audit Issues - Air • Audit – types – compliance Audit – Performance Audit. • Compliance Audit – To verify that the audittee has complied with statutory environmental laws, rules. • Central pollution control Board and State pollution Control Boards are Regulatory bodies enforcing compliance. • Air (Control of pollution) Act 1981. • Pollution Control Boards are agencies regulating and monitoring air pollution. RTI MUMBAI DAY 2/SES 3/ SLIDE 2.3.1

    29. Salient features of Air Act, 1981 • Ambient Air quality standards established. • Provides means for Control/ Abatement of Air Pollution. • Prohibits use of Polluting fuels/substances • Requires concerted efforts from pollution Control boards for establishing, operating polluting industries. • Pollution control boards to test air quality, inspect control appliances RTI MUMBAI DAY 2/SES 3/ SLIDE 2.3.1

    30. National Ambient Air Quality Standards (NAAQS) notified – 1994. • Standards specific to industrial residential rural and other sensitive areas. • Pollution Control Boards – have powers to deal with grave emergency. • Given power to recover the cost of control from the offenders. • In 1998 Salient features of Air Act included in Motor Vehicles Act. • Supreme Court issued Stringent Euro 1 & Euro 2 norms for car manufacturers. RTI MUMBAI DAY 2/SES 3/ SLIDE 2.3.1

    31. Audit procedures – Compliance Audit • Mainly focused at Regulatory Bodies. • Pollution Control Boards to see: • That the industries/Specified industries take consent from them • Consent for commencement – operations • To maintain records of consents. • Audit to verify adequacy of database and comment on inadequate data/loss of revenue/extent of Environmental damage. RTI MUMBAI DAY 2/SES 3/ SLIDE 2.3.1

    32. Industrial zoning to be ensured • Non compliance leads to agglomeration of unwanted industries in densely populated areas leading to health hazards to human beings, cattle etc. • This leads to imbalance in ambient air quality • Since Air has Air mailing property this leads to non-compliance of international accords, National statues, Regulatory functions etc. RTI MUMBAI DAY 2/SES 3/ SLIDE 2.3.1

    33. Audit of Legislative Frame work • National level policy – Review the policy and ensure adequacy for compliance of international compulsion in regard to Air Pollution. • Not to criticize the policy – SAI mandate does not specify. • Audit to focus on issues involving international commitments and inadequate legislation. • Audit to scrutinize the performance of Pollution Control Boards (PCBs) in complying with Laws/Rules/Regulations there under. RTI MUMBAI DAY 2/SES 3/ SLIDE 2.3.1

    34. Financial Audit • Conducted at Regulatory Bodies public sector undertakings. • As regulators they have to enforce compliance of laws and collect cess, Revenue, Penalty etc. • Its adequacy to be audited and commented • Accounting aspects of these activities to be evaluated with reference to existing accounting standards. • The Balance sheet and notes forming part of accounts, liabilities/ contingent liabilities to be verified/commented. RTI MUMBAI DAY 2/SES 3/ SLIDE 2.3.1

    35. In the case of public sector undertakings, comments under section 619 (4) of the companies Act, 1956 to highlight cases of non-compliance of Regulatory compulsion and resultant incidence of liability, contingent liability etc. • To highlight Statutory Auditor’s obligation in reporting. • To review Auditors report and comment absence of Reporting on adequate measures for Compliance of Environmental issues. • To cover checking of Environmental assets established such as afforestation, gardening, ETP etc. • To scrutinize treatment of environmental assets in the balance sheet and the disclosure of Accounting policy. RTI MUMBAI DAY 2/SES 3/ SLIDE 2.3.1

    36. Performance Audit • Applies to any other Audits where Performance audit techniques are involved. • Pertains to review of Environmental projects, programmes, schemes. • PCBs performance as well as any other projects undertaken by public sector undertakings, Government departments/Bodies/Authorities etc. • Performance – Critically analyze to see: • The objectives are achieved economically, efficiently and effectively. RTI MUMBAI DAY 2/SES 3/ SLIDE 2.3.1

    37. Audit issues are: • Input Output ratios – concept is maximization of output at minimum input. • Target is achieved efficiently and the targeted beneficiaries are not less than forecasted. • The objective is achieved timely and the benefit accrued to the targeted group. • No extra expenditure, no nugatory expenditure, no avoidable expenditure, no wastage, no fraud, no misappropriation etc. RTI MUMBAI DAY 2/SES 3/ SLIDE 2.3.1

    38. Manpower utilization is minimum • No cost overrun, no time overrun. • Project completed in time -- ensuring abatement of pollution thereby ensuring eco-friendly, economic friendly projects/schemes. • Audit to review the project not only in economics/Financial terms but also in environmental angle. • Audit to ensure sustainable development theme while commenting the environmental projects. RTI MUMBAI DAY 2/SES 3/ SLIDE 2.3.1

    39. AIR ACT – AUDIT QUESTIONNAIRE • In the case of Air Issues also the regulatory body is PCB • The Ambient Air Quality has to be maintained • The Ambient Air Quality differs from place to place and location to location • Industrial area will have a separate Air Quality whereas country side with full vegetation will have a different Air Quality RTI MUMBAI DAY 2/SES 3/ SLIDE 2.3.1

    40. Cont… • Air Quality depends upon the contents of Nitrogen, Oxygen, Other Gases • The Effect will change with the change of 1% other gases which include CO2 • CO2 is produced with burning of carbon containing substances – burning of woods, burning of fossil fuels etc. RTI MUMBAI DAY 2/SES 3/ SLIDE 2.3.1

    41. Impurities in Air • SPM – Suspended particulate matter • CO – Carbon Monoxide • Other Noxious Gases • Fly ash from power houses • Decaying of organic matters • Municipal waste • Hazardous chemical waste RTI MUMBAI DAY 2/SES 3/ SLIDE 2.3.1

    42. Effects of Pollution by AIR • Human health hazards • Green House effect • Climate change • Global Warming • Deforestation • Land decay RTI MUMBAI DAY 2/SES 3/ SLIDE 2.3.1

    43. Cont… • Air Borne diseases like Asthma, Respiratory Problem, etc. • Increase in CO2 contents in Air • Increase in Temperature • Increase in Methane, Chloro fluro carbons. • Loss of vegetation • Loss of fertility of Land RTI MUMBAI DAY 2/SES 3/ SLIDE 2.3.1

    44. GREEN HOUSE EFFECT • Earth receives sunlight • Earth radiates the received sunlight • It escapes through the atmosphere • If CO2 is present in large quantity, due to its peculiar property the radiated sunlight is absorbed by CO2 molecules • This results in increase in Temperature. RTI MUMBAI DAY 2/SES 3/ SLIDE 2.3.1

    45. MERITS AND DEMERITS OF GREEN HOUSE EFFECT • In the atmosphere, if CO2 increases it results in increased Photosynthesis • More vegetation • But Global Warming • Resulting in Melting of POLAR ICE and FLODDING • Submerging of land RTI MUMBAI DAY 2/SES 3/ SLIDE 2.3.1

    46. AUDIT ISSUES • What are the sources of air pollution? • What are the causes of air pollution? • How is the air pollution regulated? • What are the preventive provisions of Air Act? • How is pollution of air from vehicles regulated? • What are the causes of carbon air pollution – How regulated? • What are the entity’s/country’s policies on air pollution? RTI MUMBAI DAY 2/SES 3/ SLIDE 2.3.1

    47. AUDIT ISSUES (Cont…) • Are they aligned with international Accords? • Is there any timeliness for control of Co2 in cities? • What are the programmes and what are effects of not attaining? • What are the ill effects of air pollution and how they affect mankind/plants/animals etc. • How are the ill effects controlled or abated by the Govt. what are the programmes? What are the financials implications? RTI MUMBAI DAY 2/SES 3/ SLIDE 2.3.1

    48. AUDIT ISSUES (Cont…) • Are the programmes of air pollution control planned and budget provided? • Whether the International accords are taken into consideration? If so, the extent to which such commitments have been complied? • Any financial implication exists for complying with the International air pollution accords. If so how and to what extent such commitments are complied and pollution controlled? RTI MUMBAI DAY 2/SES 3/ SLIDE 2.3.1

    49. AUDIT ISSUES (Cont…) • How air pollutions affect the forest? What are financial implications involved at national level to abate/control them? • Is there a Forest Policy and how is it Legislated? • What are the aesthetic effects of air pollution? What are its applications? What is legislative remedy for such pollution? • What are EMS on air pollution? • What are the UN efforts to contain the air pollution? RTI MUMBAI DAY 2/SES 3/ SLIDE 2.3.1

    50. AUDIT ISSUES (Cont…) • What are the roles of Pollution Control Boards (PCB) to Control/Prevent Air Pollution? • How far legislative compliance has helped the PCB to control air pollution? What are the financial implications involved? • How are the PCBs regulating gas emissions and what are the monitoring system? • What is Acid Rain? What is the financial implication to control such rain? Who does the Control? RTI MUMBAI DAY 2/SES 3/ SLIDE 2.3.1