If internal auditing is to be of value to an organisation, it is important that the reasons for auditing are understood. The worst reason is to do it simply because ISO 14001 or EMAS say it has to be done. Internal audits are a useful management tool, however, they are no substitute for management control. Auditing is a snapshot of the system at a particular point in time. A well conducted audit will reveal:

• inadequate controls
• inadequately defined responsibilities
• where procedures are poorly worded/understood/implemented
• where the way something is being done in reality, is an improvement over the procedure

This is valuable information for senior management in improving the EMS and environmental performance of the company. The audit report will inform senior management if any of the above circumstances have been revealed during the audit.

Internal auditing against procedures also demonstrates to the people who are working to the procedures, that it is the system which is being audited, not the people. This demonstrates that management are committed to the effective and efficient working of the EMS. Internal auditing should not be used to blame personnel for not following procedures. Personal behaviour may play a part but it is the effectiveness of the procedure that should be initially reviewed and revised.