Module 5 - VicForests

3 Audit Approach
audit criteria in workbooks, for example between a criterion from the Code and a criterion from the
Management Procedures, or duplication between Compliance Elements, compliance or noncompliance
has been recorded against one only, to avoid ‘double-counting’.
Recommendations have been provided in a small number of cases where the Auditor considers,
based on audit findings, that documented procedures or practices do not adequately address the audit
criteria and the recommendation can add value in continuing to improve environmental outcomes.
Forest Coupe Plans and diaries for each audited coupe, provided by the respective managing agency,
VicForests or DSE, were reviewed during the audit. Other documents reviewed are listed in Appendix
H.
A draft of this report was provided to VicForests and DSE for comment on factual matters and
comments received were considered for incorporation into this report. Auditee responses are
presented in Appendix I.
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