Module 5 - VicForests

draft Audit Report. Final decisions on the descriptions and significance of findings
ultimately rest with the Auditor. Auditees will have the ability to prepare a response to
such findings to present alternative points of view.
1.2.5 Audit Reports
Audit Findings and Draft Report
The focal point of the audit is the process through which the audit team investigates,
analyses, assesses and reassembles the facts, and finally reaches a decision on the
findings to be reported. Depending on the scope of work commissioned by DSE,
separate audits made under Modules 3 - 7 (and therefore audit reports) may be
prepared in any given year.
The Auditor will prepare a complete draft Audit Report consistent with the
requirements of EPA Publication No. 952.2 (2007) Environmental Auditor Guidelines
for Preparation of Environmental Audit Reports on Risk to the Environment.
Reporting requirements are discussed further in Section 5 herein.
The audit report should identify both positive and negative findings, and all noncompliances
that are detected during the audit process. Findings of non-compliance
should be reviewed with the auditee prior to the production of the draft report to
ensure that the Auditor has obtained all the relevant evidence, and with a view to
obtaining acknowledgment of such findings.
The audit team should ensure that findings are documented in a clear, concise
manner with significant findings supported by substantive evidence. The supporting
evidence must also be documented in the audit report. In situations where field
sampling is involved in the audit, the Auditor should also include documentation of the
associated sampling results in relation to significant audit findings.
The report conclusion will need to capture the nature and extent of any harm or
detriment caused to, or the risk of any possible harm or detriment which may be
caused to, any beneficial use made of any segment of the environment.
Review Draft Audit Report
After receiving a draft audit report, the DSE Forests Branch will be responsible for
circulating the draft Audit Report to relevant auditees for a period of comment, and a
review of matters of fact.
The Auditor will also attend a meeting with DSE Forest Branch and the auditees to
discuss the draft Audit Report. This meeting should be included in the audit plan. The
purpose of the meeting is to present the audit findings and to discuss factual matters
with the auditees. Written comments from the auditees on the draft report should be
provided to the Auditor prior to the meeting.
FOREST AUDIT PROGRAM – MODULE 2 AUDIT PROCESS PAGE 13