Internal auditors will mostly be concerned with environmental procedures, and related work instructions and forms. The documented procedures should be used to prepare a checklist to be used during the audit. The first thing an auditor should look for in any document is document control information:

• who authorised the document
• when was it issued for use
• what is its revision number
• the number of pages that make the document

The title of the document or procedure should relate to the purpose, either stated or implied, as should the scope. Responsibilities should be clearly defined, controls adequate, especially those where the process has an interface with another process, and outcomes and records generated clearly stated.