Internal Audit Report
ISO14001 Toolkit: Version 3
Implementation guidance
The header page and this section, up to and including Disclaimer, must be removed from the final version of the document. For more details on replacing the logo, yellow highlighted text and certain generic terms, see the Completion Instructions document.
Purpose of this document
This document describes the results of an internal audit of the Environmental Management System.
Areas of the standard addressed
The following areas of the ISO14001 standard are addressed by this document:
• 9 Performance evaluation
o 9.2 Internal audit
▪ 9.2.2 Internal audit programme
General guidance
Internal audit reports will almost certainly be reviewed by a certification auditor to understand how they were carried out and to give clues about the strong and weak areas of the EMS. The report should show that the audit was comprehensive enough to satisfy the requirements of the standard and that it covered the areas needed.
Review frequency
We would recommend that this document is reviewed annually.
Document fields
This document may contain fields which need to be updated with your own information, including a field for Organization Name that is linked to the custom document property “Organization Name”.
To update this field (and any others that may exist in this document):
1. Update the custom document property “Organization Name” by clicking File > Info > Properties > Advanced Properties > Custom > Organization Name.
2. Press Ctrl A on the keyboard to select all text in the document (or use Select, Select All via the Editing header on the Home tab).
3. Press F9 on the keyboard to update all fields.
4. When prompted, choose the option to just update TOC page numbers.
If you wish to permanently convert the fields in this document to text, for instance, so that they are no longer updateable, you will need to click into each occurrence of the field and press Ctrl Shift F9.
If you would like to make all fields in the document visible, go to File > Options > Advanced > Show document content > Field shading and set this to “Always”. This can be useful to check you have updated all fields correctly.
Further detail on the above procedure can be found in the toolkit Completion Instructions. This document also contains guidance on working with the toolkit documents with an Apple Mac, and in Google Docs/Sheets.
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Internal Audit Report
EMS areas covered:
[State the sections of ISO14001 covered by this audit]
DOCUMENT REF EMS-DOC-09-5
VERSION 1
DATED [Insert date]
DOCUMENT AUTHOR [Insert name]
DOCUMENT OWNER [Insert name/role]
date]
Distribution
NAME TITLE
Approval
NAME POSITION SIGNATURE
1 Management summary
Summarize the findings of the audit, such as in the example below]
This audit covered the context, leadership and planning sections of the management system part of the ISO14001 standard. In general, it was found that a good level of support is in place for the Environmental Management System (EMS) and top management is adequately committed to its success.
Comprehensive risk and opportunity assessments are carried out to a documented process and a solid action plan has been created to address those risks that are above the acceptable level. Environmental aspects are not included in the risk assessments, however.
The main finding of the audit is that environmental objectives need to be defined at various levels so that the success of the EMS can be better judged. This area should be addressed as a matter of urgency.
2 Audit details
DATE(S)
LOCATION(S)
AUDITOR(S)
AUDIT PARTICIPANTS
SCOPE SUMMARY
2.1 Audit criteria and reference documents
ISO14001:2026, the international standard for Environmental Management Systems, was used as the basis of the audit criteria. The Annex A guidance was consulted where clarification of the requirements of the standard was required.
ISO19011 Guidelines for auditing management systems was referenced where required.
The audit was carried out in English.
2.2 Audit objectives
In line with the requirements of the standard, the overall objectives of this internal audit are to provide information on whether the [Organization Name] Environmental Management System (EMS):
a) Conforms to 1. [Organization Name]’s requirements for its EMS; and 2. The requirements of the ISO14001:2026 international standard b) Is effectively implemented and maintained
2.3 Scope of audit
The following sections of the ISO14001 standard were covered during this audit:
4. Context of the Organization
4.1 Understanding the organization and its context
4.2 Understanding the needs and expectations of interested parties
4.3 Determining the scope of the environmental management system
4.4 Environmental management system
5. Leadership
5.1 Leadership and commitment
5.2 Environmental policy
5.3 Roles, responsibilities and authorities
6. Planning
6.1
6.2
6.3 Planning of changes
7. Support
7.1 Resources
7.2 Competence
7.3 Awareness
7.4 Communication
7.5 Documented information
8. Operation
8.1 Operational planning and control
8.2 Emergency preparedness and response
9. Performance Evaluation
9.1 Monitoring, measurement, analysis and evaluation
9.2 Internal audit
9.3 Management review
10. Improvement
10.1 Continual improvement
10.2 Incident, nonconformity and corrective action
Table 1: Scope of the audit
2.4 Status of nonconformities raised at last assessment
As of the date of this audit, the status of the nonconformities raised at the last assessment was as follows:
NCR123 Resources not discussed at management review
NCR124 Measurement activities not handled according to procedures
Nonconformity
Minutes of latest management review show resources are now routinely discussed
Additional procedural training has now been delivered
Table 2: Nonconformities from last audit
3 Audit findings
[Describe the findings of the audit in the areas covered. Examples are given below]
3.1 Context of the organization
The external and internal issues affecting the EMS are well understood and the needs and expectations of interested parties have been considered.
For certification purposes, the scope of the Environmental Management System within [Organization Name] is defined as follows:
“The management of environmental impacts in the provision of [activities, products and services] provided by [Organization Name] to its customers.”
This scope was agreed to be still valid for the purposes of the audit.
3.2 Leadership
Environmental policies and plans are in place in most areas, although objectives have not been set (NCR142 raised). The EMS is well integrated with business processes, and sufficient resources are being provided.
Communication from top management is good, but more use could be made of team meetings (OBS163 raised) to get the environmental management message across. Leadership is generally strong and continual improvement is heavily promoted within the organization.
A high-level environmental policy includes the required elements but not, as previously stated, a framework for setting objectives. The policy is approved and well communicated.
Roles and responsibilities are clearly understood and fulfilled. The Environmental Representative is responsible for the EMS and reporting from it.
3.3 Planning
A risk and opportunity assessment has recently been carried out by following a documented process, although environmental aspects have not been considered (NCR143 raised). Other risks have been comprehensively assessed and an appropriate set of actions identified to address risks that are beyond the acceptance threshold.
A viable action plan, which is monitored as part of management reviews, is in place. All risks have identified owners who have signed off on the action plan.
However, environmental objectives have not been established and accordingly a plan is not in place to achieve them. This is an area that must be addressed as a matter of urgency.
3.4 Nonconformities and observations raised
Where a discrepancy against the standard has been found, one of three types of item has been raised as follows:
• Major nonconformity: a significant issue which represents a breakdown of the operation of the management system
• Minor nonconformity: a single lapse which does not in itself indicate a breakdown of the management system
• Observation: a comment which may be of use to the auditee, based on experience of other EMS implementations
The following nonconformities and observations were raised as a result of this audit.
REF
DESCRIPTION Environmental policy does not include objectives or a framework for setting them. Objectives have not been set.
REQUIREMENTS Top management shall establish, implement and maintain an environmental policy that:
• Provides a framework for setting environmental objectives
The organization shall establish environmental objectives at relevant functions and levels…
EVIDENCE The policy does not include the required sections and no objectives were evidenced.
REF NCR143
TYPE Minor nonconformity
AREA Risk and opportunity assessment
CLAUSE 6.1 Actions to address risks and opportunities
DESCRIPTION Risks and opportunities are not adequately assessed
REQUIREMENTS …and determine the risks and opportunities, related to its environmental aspects…
EVIDENCE The risk assessment does not consider environmental aspects.
REF OBS163
TYPE Observation
AREA Leadership
CLAUSE 5.1 Leadership and commitment
DESCRIPTION Top management could make more use of team meetings to emphasize the importance of the EMS.
REQUIREMENTS Top management shall demonstrate leadership and commitment with respect to the EMS by:
• Communicating the importance of effective environmental management and of conforming to the EMS requirements
EVIDENCE Minutes of team meetings showed that top management had not attended any within the past six months.
4 Next visit plan
The next audit will take place over two days, starting on dd/mm/yyyy. The proposed audit schedule is as follows:
4.1 Day one
Table 3: Next visit plan - day one
4.2 Day two
Table 4: Next visit plan - day two