Module 5 - VicForests

2 ROLES, RESPONSIBILITIES AND CREDIBILITY OF FOREST
AUDITS
2.1 AUDIT INDEPENDENCE AND MANAGING CONFLICTS OF INTEREST
It is important for the credibility of the audit process, that the Auditor is seen to be
independent of the organisation being audited. To ensure objectivity of the process
and its findings, Auditor independence will be maintained through the Statutory Audit
provisions specified under the Victorian EPA environmental audit system. The FAP will
use Auditors appointed pursuant to the Environment Protection Act 1970 in the
Natural Resources category.
Members of the audit team must also be objective and free from bias and conflict of
interest throughout the process. To avoid or manage any real or perceived conflict of
interest, all audit team members will be required to make declarations regarding
potential conflicts of interest before engaging in the audit program.
During the audit, The Auditor will be responsible for managing any perceived conflict
of interest in this regard.
DSE staff participation in audit teams would be at the discretion of the Auditor and
the Auditor may consult with DSE and/or EPA Victoria on the use of DSE data
collection capabilities during the audit of VicForest operations. Where DSE provides
data and/or data collection services that will be used by the audit team to reach or
support audit findings, the Auditor should ensure he/she is satisfied with the
independence and reliability of the data.
2.2 DUE PROFESSIONAL CARE
In the execution of audits commissioned under the FAP, the Auditor must use the
care, diligence, skill and professional judgement expected of an Auditor appointed
pursuant to the Environment Protection Act 1970. Auditors will comply with all
applicable legislation and State government policies in the conduct of the audit.
The relationship between the Auditor, auditee and DSE (the regulator and
commissioning authority) will be one of respect, with preservation of an appropriate
level of confidentiality and discretion.
2.3 COMPETENCE OF AUDITORS
In order for the environmental audit to be accepted as credible, it is necessary that
those who undertake the assessment are seen to be competent in their field.
Audit team qualifications shall include:
FOREST AUDIT PROGRAM – MODULE 2 AUDIT PROCESS PAGE 15