An internal audit is an internal audit that helps to assess whether the environmental management system complies with the requirements of EMAS and whether daily activities are carried out according to agreed procedures.

In the audit:

• the documentation is reviewed;
• On-the-spot checks are carried out;
• talking to employees;
• comparing results with environmental objectives and measures;
• formulate non-conformities and observations and
• An audit report is prepared.

The weaknesses found do not automatically prevent EMAS registration, but provide an opportunity to improve the system before the verification audit is carried out.

The internal audit conditions and procedures are set out in Article 9 and Annex III of the EMAS Regulation.

All areas of activity of the organisation must be internally reviewed at least once every 3 years (small organisations can request an extension of the audit cycle to 4 years).

The frequency of audits in specific areas is determined in the audit plan and depends on:

• the nature, scope and complexity of the activity,
• the significance of the environmental impact,
• previous audit results and the urgency of problems,
• the organisation's past environmental problems.

Areas with higher risks are audited more frequently.

For more information on the frequency of internal audits, see Annex III of the EMAS Regulation (section 1.4), the EMAS Guide (Chapter 5) and the EMAS Interactive Guide.

Internal auditors must have the necessary competence (be familiar with the requirements of the EMAS Regulation and the activities of the organisation, master audit techniques). In addition, it should be borne in mind that internal auditors must be able to audit objectively and impartially and be trained to do so. It is also important that an auditor may not audit himself or herself or his or her area of responsibility in order to ensure independence and reliability of results. As a small business, this may mean that you have to outsource the internal audit service to ensure impartiality.

In the course of preparation, the following must be done:

• appoint an audit manager,
• draw up an audit plan,
• Assign roles and tasks among the members of the audit team,
• Inform employees to ensure cooperation and a smooth process.

The audit can be carried out by the organisation's own team or, if necessary, by external auditors/consultants.

For more information on the preparation of an internal audit, see the EMAS Guide (Chapter 5) and the EMAS Interactive Guide.

The management review takes place at least once a year and is necessary both before the first registration and when the registration is extended.

The management will review:

• the achievement of the set objectives,
• the results of the internal audit,
• changes and risks related to environmental aspects,
• the sufficiency of resources,
• Stakeholder feedback, including complaints,
• the need to change the system or goals.

As a result of the review, decisions are made on future improvement measures and the suitability of the system is confirmed.

For more information on the management review, please refer to Annex II of the EMAS Regulation (section A.9.3), the EMAS Guide (chapter 5) and the EMAS Interactive Guide.

After passing the internal audit, an audit report is prepared and presented to the management.

The report must include:

• the scope and results of the audit;
• consistency between environmental objectives and environmental policy;
• Assessment of compliance with legal requirements;
• recommendations for improvement measures.

After the internal audit has been carried out, an audit report must be submitted to the management representative responsible for EMAS. The representative of the management decides what measures need to be taken to achieve the environmental goals.

More information on the audit report can be found in Annex III (point 3) of the EMAS Regulation, in the EMAS Guide (chapter 5) and in the EMAS Interactive Guide.

Regulation (EC) No 1221/2009 of the European Parliament and of the Council on the voluntary participation by organisations in a Community eco-management and audit scheme (EMAS)

Annex I of the EMAS Regulation (Environmental Review)

Annex II of the EMAS Regulation (Environmental Management System Requirements)

EMAS Annex III (Internal Environmental Audit)

Annex IV of the EMAS Regulation (environmental reporting)

Annex V of the EMAS Regulation (EMAS logo)

Annex VI of the EMAS Regulation (information requirements for registration)

Annex VII of the EMAS Regulation (verifier's declaration of verification and validation)

Annex VIII of the EMAS Regulation (correlation table)

Environmental Impact Assessment and Environmental Management System Act

Regulation of the Minister of the Environment “List of data included in the registration certificate of the environmental management and audit system and the form of the certificate”

Ministry of Climate

Environmental Agency

European Commision