Module 5 - VicForests

CONTENTS
1 MODULE 2 - AUDIT PROCESS 5
1.1 OVERVIEW 5
1.2 METHODOLOGY FOR CONDUCTING THE AUDIT 5
1.2.1 SCHEDULE OF ACTIVITIES 5
1.2.2 PREPARING FOR AN AUDIT 6
1.2.3 PRE-AUDIT MEETING 10
1.2.4 CONDUCTING AUDITS 10
1.2.5 AUDIT REPORTS 13
2 ROLES, RESPONSIBILITIES AND CREDIBILITY OF
FOREST AUDITS 15
2.1 AUDIT INDEPENDENCE AND MANAGING CONFLICTS OF
INTEREST 15
2.2 DUE PROFESSIONAL CARE 15
2.3 COMPETENCE OF AUDITORS 15
2.4 ROLES AND RESPONSIBILITIES 17
2.4.1 AUDITOR 17
2.4.2 AUDIT TEAM MEMBERS 18
2.4.3 DEPARTMENT OF SUSTAINABILITY AND ENVIRONMENT 18
2.4.4 ROLE OF ENVIRONMENT PROTECTION AUTHORITY 19
2.4.5 ROLE OF MELBOURNE WATER 19
2.4.6 AUDITEE 20
2.4.7 COMMUNITY ENGAGEMENT 20
3 SELECTION OF AUDITOR(S) 22
3.1 GOVERNMENT PROCUREMENT PROCESS 22
3.2 AUDITOR ENGAGEMENT 23
4 SELECTION OF AUDIT TARGETS 24
4.1 PRIORITY ELEMENTS FOR THE FOREST AUDIT PROGRAM 24
4.2 TARGET SELECTION 25
4.2.1 TARGET SELECTION FOR MODULE 3 AND MODULE 6 25
4.2.2 TARGET SELECTION FOR MODULE 4 25
4.2.3 TARGET SELECTION FOR MODULE 5 25
4.2.4 TARGET SELECTION FOR MODULE 7 27
4.2.5 SPECIAL TARGET SELECTION FOR WATER CATCHMENTS 28
FOREST AUDIT PROGRAM – MODULE 2 AUDIT PROCESS PAGE 1