ASTM_E_2107_-_06_2014.pdf

Designation:E210706(Reapproved 2014)Standard Practice forEnvironmental Regulatory Compliance Audits1This standard is issued under the fixed designation E2107;the number immediately following the designation indicates the year oforiginal adoption or,in the case of revision,the year of last revision.A number in parentheses indicates the year of last reapproval.Asuperscript epsilon()indicates an editorial change since the last revision or reapproval.1.Scope1.1 PurposeThis practice2identifies minimum require-ments for environmental regulatory compliance audits(audits).It also provides information on the terms and proceduresassociated with audits as practiced in the United States ofAmerica(USA)and other jurisdictions subject to the lawsthereof.It provides a reference to which interested parties mayrefer for definition and description of accepted audit terms andprocedures.1.2 Background:1.2.1 Awareness of Benefits Associated with AuditsVarious benefits have been attributed to audits.These benefitsmay include a better understanding of the compliance status ofa facility or organization,identification of opportunities forenvironmental management systems improvements,reductionor elimination of potential legal and financial liabilities whenimplemented as part of a comprehensive compliance manage-ment program,better communications and improved relation-ships with governmental agencies,communities,and otherstakeholders,providing information for development of bothshort-term and long-term environmental expenditures,andeducation of employees.1.2.2 Awareness of Risks Associated with AuditsIt is alsoimportant to recognize that certain risks have been associatedwith audits.These risks may be managed and controlled bygiving thoughtful consideration to the audit process beforebeginning an audit.These risks may include increased potentiallegal and financial liabilities for the audited entity if auditfindings are not corrected in a timely manner,disclosure ofconfidential business information or trade secrets,inadvertentadmissions against interest because of the wording of auditfindings,disclosure of audit findings intended to be keptconfidential under audit privilege laws or attorney-client privi-lege or work product doctrine,and inaccurate audit findings.1.2.3 Awareness of Legal IssuesA number of importantlegal issues are associated with audits.Example legal issuesinclude the qualification for one or more evidentiary privileges,the qualification for limited immunity,the protection of tradesecrets and confidential information,the application of anumber of government policies associated with environmentalaudits(including federal and state programs that provideincentives for detecting,disclosing,and correcting potentialviolations through auditing),the form and language of auditreports,the necessity of reporting certain information to thegovernment(either federal,state,or local agencies),the poten-tial liability of auditors,and the importance of promptlyaddressing issues identified during audits.Prior to initiatingand during an audit,interested parties should consider potentiallegal issues and consult legal counsel or other experts asappropriate.1.3 OrganizationThis practice is organized in the follow-ing manner:SectionScope1Referenced Documents2Terminology3Significance and Use4Responsibilities5Auditor Qualifications and Staffing6The Audit Process7Evaluation and Report Preparation8Keywords92.Referenced Documents2.1 ASTM Standards:3E1527 Practice for Environmental SiteAssessments:Phase IEnvironmental Site Assessment ProcessE1528 Practice for Limited Environmental Due Diligence:Transaction Screen ProcessE2365 Guide for Environmental Compliance PerformanceAssessment1This practice is under the jurisdiction of ASTM Committee E50 on Environ-mental Assessment,Risk Management and Corrective Action and is the directresponsibility of Subcommittee E50.05 on Environmental Risk Management.Current edition approved May 1,2014.Published July 2014.Originally approvedin 2000.Last previous edition approved in 2006 as E2107 06.DOI:10.1520/E2107-06R14.2As used herein,a“Standard”is a document that has been developed andestablished within the consensus principles of the Society and that meets theapproval requirements of ASTM procedures and regulations.A“Guide”is acompendium of information or a series of options that does not recommend aspecific course of action.A guide increases the awareness of information andapproaches in a given subject area.A“Practice”in contrast,is a definitive set ofinstructions for performing one or more specific operations that does not produce atest result.See Form and Style for ASTM Standards.3For referenced ASTM standards,visit the ASTM website,www.astm.org,orcontact ASTM Customer Service at serviceastm.org.For Annual Book of ASTMStandards volume information,refer to the standards Document Summary page onthe ASTM website.Copyright ASTM International,100 Barr Harbor Drive,PO Box C700,West Conshohocken,PA 19428-2959.United State