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ACCA Applied Knowledge · Business and Technology · Environmental and sustainability factors

An environmental audit differs from an environmental impact assessment mainly because an environmental audit:

An environmental audit reviews an organisation's existing activities, systems and compliance against its environmental policies, laws or standards. This contrasts with an environmental impact assessment, which looks ahead at the likely effects of a proposed project before it starts, and audits may be internal or external.

  1. AIs carried out only before a new project begins
  2. BReviews an organisation's existing activities and systems against environmental standards or policiesCorrect
  3. CIs always performed by government regulators
  4. DConcentrates solely on the financial cost of pollution

Explanation

An environmental audit examines current operations, systems and compliance against policies, laws or standards. An impact assessment is forward-looking, evaluating likely effects of a proposed project, so the first option describes the assessment. Audits can be internal or external and are not limited to financial costs.

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