ASTM E2107-06(2014)

Standard Practice for Environmental Regulatory Compliance Audits

SIGNIFICANCE AND USE
4.1 Intended Use—This practice is intended for use by parties who wish to perform or direct an audit, or rely upon audit findings or an audit report. Such use includes audits by internal and external auditors.  
4.2 Other Audit Criteria—Other audit criteria may be included in the audit scope if specified in the audit plan. Examples include safety and health requirements, and technical, operational, and management requirements.  
4.3 Related ASTM Standards—This practice is related to Practice E1527, which addresses CERCLA liability, and Practice E1528, which addresses due diligence for commercial real estate. A number of terms and procedures from these practices are similar to terms and procedures associated with this practice but they may not be the same. Guide E2365 addresses environmental compliance assessment and may be an appropriate tool for some environmental regulatory compliance audits. The user is advised that Guide E2365 is not an all-encompassing compliance assessment tool.  
4.3.1 Not Interchangeable—Although distantly related to Practices E1527 and E1528, this practice is designed to achieve different results. Therefore, these practices shall not be used interchangeably with, or in place of, this practice.  
4.4 Related ISO Guidelines—The International Organization for Standardization (ISO) has developed guidelines addressing environmental auditing. These are ISO 14010, ISO 14011, and ISO 14012. A number of terms and procedures from these guidelines may be similar to terms and procedures associated with this practice but they may not be the same.  
4.4.1 Not Interchangeable—Although related to ISO guidelines, this practice is designed for a different purpose. Therefore, these ISO guidelines shall not be used interchangeably with, or in place of, this practice.  
4.5 Additional Services—A number of issues may arise as a result of an audit, but are outside the scope of this practice. Such issues include, but are not limited to, development of actio...
SCOPE
1.1 Purpose—This practice2 identifies minimum requirements for environmental regulatory compliance audits (audits). It also provides information on the terms and procedures associated with audits as practiced in the United States of America (USA) and other jurisdictions subject to the laws thereof. It provides a reference to which interested parties may refer for definition and description of accepted audit terms and procedures.  
1.2 Background:  
1.2.1 Awareness of Benefits Associated with Audits—Various benefits have been attributed to audits. These benefits may include a better understanding of the compliance status of a facility or organization, identification of opportunities for environmental management systems improvements, reduction or elimination of potential legal and financial liabilities when implemented as part of a comprehensive compliance management program, better communications and improved relationships with governmental agencies, communities, and other stakeholders, providing information for development of both short-term and long-term environmental expenditures, and education of employees.  
1.2.2 Awareness of Risks Associated with Audits—It is also important to recognize that certain risks have been associated with audits. These risks may be managed and controlled by giving thoughtful consideration to the audit process before beginning an audit. These risks may include increased potential legal and financial liabilities for the audited entity if audit findings are not corrected in a timely manner, disclosure of confidential business information or trade secrets, inadvertent admissions against interest because of the wording of audit findings, disclosure of audit findings intended to be kept confidential under audit privilege laws or attorney-client privilege or work product doctrine, and inaccurate audit findings.  
1.2.3 Awareness of Legal Issues—A number of important legal issues are associat...

General Information

• Status: Historical
• Publication Date: 30-Apr-2014
• ICS: 13.020.10 - Environmental management
• Technical Committee: E50 - Environmental Assessment, Risk Management and Corrective Action
• Drafting Committee: E50.05 - Environmental Risk Management

Standards Content (Sample)

NOTICE: This standard has either been superseded and replaced by a new version or withdrawn.
Contact ASTM International (www.astm.org) for the latest information
Designation: E2107 − 06 (Reapproved 2014)
Standard Practice for
1
Environmental Regulatory Compliance Audits
This standard is issued under the fixed designation E2107; the number immediately following the designation indicates the year of
original adoption or, in the case of revision, the year of last revision. A number in parentheses indicates the year of last reapproval. A
superscript epsilon (´) indicates an editorial change since the last revision or reapproval.
1. Scope findings, disclosure of audit findings intended to be kept
2
confidential under audit privilege laws or attorney-client privi-
1.1 Purpose—This practice identifies minimum require-
lege or work product doctrine, and inaccurate audit findings.
ments for environmental regulatory compliance audits (audits).
1.2.3 Awareness of Legal Issues—A number of important
It also provides information on the terms and procedures
legal issues are associated with audits. Example legal issues
associated with audits as practiced in the United States of
includethequalificationforoneormoreevidentiaryprivileges,
America (USA) and other jurisdictions subject to the laws
the qualification for limited immunity, the protection of trade
thereof. It provides a reference to which interested parties may
secrets and confidential information, the application of a
refer for definition and description of accepted audit terms and
number of government policies associated with environmental
procedures.
audits (including federal and state programs that provide
1.2 Background:
incentives for detecting, disclosing, and correcting potential
1.2.1 Awareness of Benefits Associated with Audits—
violations through auditing), the form and language of audit
Various benefits have been attributed to audits. These benefits
reports, the necessity of reporting certain information to the
may include a better understanding of the compliance status of
government (either federal, state, or local agencies), the poten-
a facility or organization, identification of opportunities for
tial liability of auditors, and the importance of promptly
environmental management systems improvements, reduction
addressing issues identified during audits. Prior to initiating
or elimination of potential legal and financial liabilities when
andduringanaudit,interestedpartiesshouldconsiderpotential
implemented as part of a comprehensive compliance manage-
legal issues and consult legal counsel or other experts as
ment program, better communications and improved relation-
appropriate.
ships with governmental agencies, communities, and other
1.3 Organization—This practice is organized in the follow-
stakeholders, providing information for development of both
ing manner:
short-term and long-term environmental expenditures, and
Section
education of employees.
Scope 1
1.2.2 Awareness of Risks Associated with Audits—It is also
Referenced Documents 2
important to recognize that certain risks have been associated
Terminology 3
Significance and Use 4
with audits. These risks may be managed and controlled by
Responsibilities 5
giving thoughtful consideration to the audit process before
Auditor Qualifications and Staffing 6
beginninganaudit.Theserisksmayincludeincreasedpotential
The Audit Process 7
Evaluation and Report Preparation 8
legal and financial liabilities for the audited entity if audit
Keywords 9
findings are not corrected in a timely manner, disclosure of
confidential business information or trade secrets, inadvertent
2. Referenced Documents
admissions against interest because of the wording of audit
3
2.1 ASTM Standards:
E1527 Practice for Environmental SiteAssessments: Phase I
1
This practice is under the jurisdiction of ASTM Committee E50 on Environ-
Environmental Site Assessment Process
mental Assessment, Risk Management and Corrective Action and is the direct
E1528 Practice for Limited Environmental Due Diligence:
responsibility of Subcommittee E50.05 on Environmental Risk Management.
CurrenteditionapprovedMay1,2014.PublishedJuly2014.Originallyapproved
Transaction Screen Process
in 2000. Last previous edition approved in 2006 as E2107 – 06. DOI: 10.1520/
E2365 Guide for Environmental Compliance Performance
E2107-06R14.
Assessment
2
As used herein, a “Standard” is a document that has been developed and
established within the consensus principles of the Society and that meets the
approval requirements of ASTM procedures and regulations. A “Guide” is a
compendium of information or a series of options that does not recommend a
3
specific course of action. A guide increases the awareness of information and For referenced ASTM standards, visit the ASTM website, www.astm.org, or
approaches in a given subject area. A “Practice” in contrast, is a definitive set of contact ASTM Customer Service at [e-mail]. For Annual Book of ASTM
instructions for performing one or more sp
...

This document is not an ASTM standard and is intended only to provide the user of an ASTM standard an indication of what changes have been made to the previous version. Because
it may not be technically possible to adequately depict all changes accurately, ASTM recommends that users consult prior editions as appropriate. In all cases only the current version
of the standard as published by ASTM is to be considered the official document.
Designation: E2107 − 06 E2107 − 06 (Reapproved 2014)
Standard Practice for
1
Environmental Regulatory Compliance Audits
This standard is issued under the fixed designation E2107; the number immediately following the designation indicates the year of
original adoption or, in the case of revision, the year of last revision. A number in parentheses indicates the year of last reapproval. A
superscript epsilon (´) indicates an editorial change since the last revision or reapproval.
1. Scope
2
1.1 Purpose—This practice identifies minimum requirements for environmental regulatory compliance audits (audits). It also
provides information on the terms and procedures associated with audits as practiced in the United States of America (USA) and
other jurisdictions subject to the laws thereof. It provides a reference to which interested parties may refer for definition and
description of accepted audit terms and procedures.
1.2 Background:
1.2.1 Awareness of Benefits Associated with Audits—Various benefits have been attributed to audits. These benefits may include
a better understanding of the compliance status of a facility or organization, identification of opportunities for environmental
management systems improvements, reduction or elimination of potential legal and financial liabilities when implemented as part
of a comprehensive compliance management program, better communications and improved relationships with governmental
agencies, communities, and other stakeholders, providing information for development of both short-term and long-term
environmental expenditures, and education of employees.
1.2.2 Awareness of Risks Associated with Audits—It is also important to recognize that certain risks have been associated with
audits. These risks may be managed and controlled by giving thoughtful consideration to the audit process before beginning an
audit. These risks may include increased potential legal and financial liabilities for the audited entity if audit findings are not
corrected in a timely manner, disclosure of confidential business information or trade secrets, inadvertent admissions against
interest because of the wording of audit findings, disclosure of audit findings intended to be kept confidential under audit privilege
laws or attorney-client privilege or work product doctrine, and inaccurate audit findings.
1.2.3 Awareness of Legal Issues—A number of important legal issues are associated with audits. Example legal issues include
the qualification for one or more evidentiary privileges, the qualification for limited immunity, the protection of trade secrets and
confidential information, the application of a number of government policies associated with environmental audits (including
federal and state programs that provide incentives for detecting, disclosing, and correcting potential violations through auditing),
the form and language of audit reports, the necessity of reporting certain information to the government (either federal, state, or
local agencies), the potential liability of auditors, and the importance of promptly addressing issues identified during audits. Prior
to initiating and during an audit, interested parties should consider potential legal issues and consult legal counsel or other experts
as appropriate.
1.3 Organization—This practice is organized in the following manner:
Section
Scope 1
Referenced Documents 2
Terminology 3
Significance and Use 4
Responsibilities 5
Auditor Qualifications and Staffing 6
The Audit Process 7
Evaluation and Report Preparation 8
Keywords 9
1
This practice is under the jurisdiction of ASTM Committee E50 on Environmental Assessment, Risk Management,Management and Corrective Action and is the direct
responsibility of Subcommittee E50.05 on Environmental Risk Management.
Current edition approved Oct. 15, 2006May 1, 2014. Published October 2006July 2014. Originally approved in 2000. Last previous edition approved in 20002006 as
E2107 – 00.E2107 – 06. DOI: 10.1520/E2107-06.10.1520/E2107-06R14.
2
As used herein, a “Standard” is a document that has been developed and established within the consensus principles of the Society and that meets the approval
requirements of ASTM procedures and regulations. A “Guide” is a compendium of information or a series of options that does not recommend a specific course of action.
A guide increases the awareness of information and approaches in a given subject area. A “Practice” in contrast, is a definitive set of instructions for performing one or more
specific operations that does not produce a test result. See Form
...