An EMS audit should have defined objectives which include the following:

• to determine conformance with the company policies and programmes
• assess management systems
• determine compliance with environmental legislation

If the audit objective is clearly understood, the auditor will know at the end of the audit if it has been achieved.

The scope of the audit defines what needs be covered to achieve the audit objectives. Procedures are written with a defined purpose and scope. To keep things simple, the scope of the audit could reflect the scope of the procedure being audited.