CSA PLUS 1133-2003 Guidelines for Sustainable Forest Management Systems - General Audit Principles and Audit Procedures for Auditing Sustainable Forest Management Systems (Second E.pdf

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1、PLUS 1133 Guidelines for Sustainable Forest Management General Audit Principles and Audit Procedures for Auditing Sustainable Forest Management CSA Special Publication PLUS 1133 Guidelines for Sustainable Forest Management General Audit Principles and Audit Procedures for Auditing Sustainable Forest

2、 Management Published in March 2003 by Canadian Standards Association A not-for-profit private sector organization 5060 Spectrum Way, Suite 100, Mississauga, Ontario, Canada L4W 5N6 1-800-463-6727 416-747-4044 Visit our Online Store at www.csa.ca ISBN 1-55397-136-1 Technical Editor: Katie Altoft Can

3、adian Standards Association 2003 All rights reserved. No part of this publication may be reproduced in any form whatsoever without the prior permission of the publisher. Guidelines for Sustainable Forest Management General Audit Principles Canadian Standards Association and Audit Procedures for Audi

4、ting Sustainable Forest Management March 2003 iii Contents Preface iv 1 Scope 1 2 Reference Publications 1 3 Definitions and Abbreviations 1 3.1 Definitions 1 3.2 Abbreviations 2 4 Requirements for an SFM Audit 2 5 General Principles 2 5.1 Objectives and Scope 2 5.2 Objectivity, Independence, and Co

5、mpetence 3 5.3 Due Professional Care 3 5.4 Systematic Procedures 3 5.5 Audit Criteria, Evidence, and Findings 3 5.6 Reliability of Audit Findings and Conclusions 3 5.7 Audit Report 3 6 Audit Procedures 4 6.1 Audit Objectives 4 6.2 Roles, Responsibilities, and Activities 4 6.2.1 Lead Auditor 4 6.2.2

6、Auditor 4 6.2.3 Audit Team 4 6.2.4 Auditee 4 7 Auditing 4 7.1 Initiating the Audit 4 7.1.1 Audit Scope 4 7.1.2 Preliminary Document Review 5 7.2 Preparing the Audit 5 7.2.1 Audit Plan 5 7.2.2 Audit Team Assignments 5 7.2.3 Working Documents 5 7.3 Conducting the Audit 5 7.3.1 Opening Meeting 5 7.3.2

7、Collecting Audit Evidence 5 7.3.3 Audit Findings 5 7.3.4 Closing Meeting 6 7.4 Audit Reports and Document Retention 6 7.4.1 Preparation of Audit Report 6 7.4.2 Content of Audit Report 6 7.4.3 Distribution of Audit Report 6 7.4.4 Document Retention 6 8 Audit Completion 6 9 Surveillance Audits 6 PLUS

8、1133 Canadian Standards Association iv March 2003 Preface This is the second edition of CSA Special Publication PLUS 1133, Guidelines for Sustainable Forest Management General Audit Principles and Audit Procedures for Auditing Sustainable Forest Management. It supersedes the first edition published

9、in 1997 under the title Guidelines for Sustainable Forest Management Systems General Audit Principles and Audit Procedures for Auditing Sustainable Forest Management Systems. The concept of sustainable forest management (SFM) and the associated practice of SFM auditing are means by which organizatio

10、ns can demonstrate their commitment to sustainable forest management. The SFM requirements and guidelines are intended to help an organization establish and continue to meet its sustainable forest management commitments, policies, objectives, standards, and other requirements. SFM auditing is a valu

11、able instrument to verify and improve sustainable forest management planning and implementation. This Special Publication is intended to provide guidance to organizations, auditors, and their clients on the general principles common to the execution of SFM audits. It provides definitions of an SFM a

12、udit and related terms and outlines the general principles of SFM auditing. The content of this publication is consistent with the ISO (International Organization for Standardization) Standard on quality and environmental systems auditing, now approved as a National Standard of Canada by the Standar

13、ds Council of Canada and published by CSA as CAN/CSA-ISO 19011-03, Guidelines for quality and/or environmental management system auditing. March 2003 Notes: (1) Use of the singular does not exclude the plural (and vice versa) when the sense allows. (2) Although the intended primary application of th

14、is Special Publication is stated in its Scope, it is important to note that it remains the responsibility of the users of this Special Publication to judge its suitability for their particular purpose. (3) All enquiries regarding this Special Publication should be addressed to Canadian Standards Ass

15、ociation, 5060 Spectrum Way, Suite 100, Mississauga, Ontario, Canada L4W 5N6. Guidelines for Sustainable Forest Management General Audit Principles Canadian Standards Association and Audit Procedures for Auditing Sustainable Forest Management March 2003 1 PLUS 1133 Guidelines for Sustainable Forest

16、Management General Audit Principles and Audit Procedures for Auditing Sustainable Forest Management 1 Scope This Special Publication establishes general principles for the planning and performance of an audit of the SFM requirements specified in CSA Z809. The procedures provided are applicable to al

17、l types and sizes of organizations. 2 Reference Publications This Special Publication refers to the following publications and, where such reference is made, it is to the edition listed below, including all amendments published thereto. These publications contain provisions that, through reference i

18、n this text, constitute provisions of CSA PLUS 1133. Note: The editions listed below may be replaced by newer editions during the life of this referencing publication. Users of this Special Publication are encouraged to investigate the possibility of applying the most recent editions. CSA (Canadian

19、Standards Association) CAN/CSA-ISO 19011-03 Guidelines for quality and/or environmental management systems auditing PLUS 1134 Guidelines for Sustainable Forest Management Qualification Criteria for Sustainable Forest Management Auditors Z809-02 Sustainable Forest Management: Requirements and Guidanc

20、e 3 Definitions and Abbreviations 3.1 Definitions In addition to the definitions given in CSA Z809, the following definitions apply in this Special Publication: Audit criteria a set of policies, procedures, or requirements (e.g., CSA Z809) against which an auditor compares collected audit evidence.

21、Note: Requirements may include but are not limited to standards, guidelines, specified organizational requirements, and legislative or regulatory requirements. PLUS 1133 Canadian Standards Association 2 March 2003 Auditee the organization to be audited. Audit evidence records, statements, and other

22、types of information that are both relevant to the audit criteria and verifiable. Note: Audit evidence, which can be qualitative or quantitative, is used by the auditor to determine whether audit criteria are met. Audit evidence is typically based on interviews, examination of documents, observation

23、 of activities and conditions, existing results of measurements and tests, and other means within the scope of the audit. Audit findings the results of the evaluation of the collected audit evidence against the audit criteria. Note: Audit findings can indicate either conformity or nonconformity with

24、 audit criteria or opportunities for improvement. Auditor (SFM) a person certified to perform SFM audits. Audit team a group of auditors, or a single auditor, designated to perform a given audit; the audit team may also include technical experts and auditors-in-training. Note: One of the auditors on

25、 the audit team performs the function of lead auditor. Lead auditor (SFM) a person certified to manage an audit team and perform SFM audits. Registration organization (RO) an impartial third party that registers a registration applicants SFM with respect to conformity with nationally and/or internat

26、ionally recognized SFM standards. Technical expert a person, acceptable to both the lead auditor and the auditee, who provides specific knowledge or expertise to the audit team but who does not participate as an auditor. 3.2 Abbreviations The following abbreviations apply in this Special Publication

27、: DFA defined forest area RO registration organization RPF Registered Professional Forester SFM sustainable forest management 4 Requirements for an SFM Audit An SFM audit should focus on clearly defined and documented subject matter. The party (or parties) responsible should also be clearly identifi

28、ed and documented. The audit should only be undertaken if, after consultation with the auditee, it is the lead auditors opinion that (a) there is sufficient and appropriate information about the subject matter of the audit; (b) there are adequate resources to support the audit process; and (c) there

29、 is adequate co-operation from the auditee. 5 General Principles 5.1 Objectives and Scope The audit should be based on objectives defined in CSA Z809 and by the registration organization and the auditee. The scope is determined by the lead auditor in consultation with the auditee in order to meet th

30、ese objectives. The scope describes the extent and boundaries of the audit. The objectives and scope of the audit should be communicated to the auditee prior to the audit. Guidelines for Sustainable Forest Management General Audit Principles Canadian Standards Association and Audit Procedures for Au

31、diting Sustainable Forest Management March 2003 3 5.2 Objectivity, Independence, and Competence To ensure the objectivity of the audit process and its findings and conclusions, the members of the audit team should be independent of the activities they audit. They should be objective and free from bi

32、as and conflict of interest throughout the process. The audit team members should possess an appropriate combination of knowledge, skill, and experience to carry out audit responsibilities (see CAN/CSA-ISO 19011, Clause 7). Registration organizations and any related organizations should not be invol

33、ved in consulting activities to (a) obtain or maintain SFM registration; or (b) provide services to design, implement, or maintain SFM. Registration organizations and their auditors should neither offer nor provide consulting services or advice as part of a pre-assessment, an initial assessment, an

34、audit, or a reassessment. Registration organizations, their employees, subcontractors, and agents involved in any SFM registration activity (assessment, audit, or reassessment) should not have been involved in any consulting relating to SFM for a registration applicant or any company related to that

35、 registration applicant within two years prior to the beginning of the registration activity. The auditors and their dependents should not have a direct or indirect interest in the defined forest area (DFA) or the registration applicant. 5.3 Due Professional Care In the conduct of an SFM audit, audi

36、tors should use the care, diligence, skill, and judgement expected of any auditor in similar circumstances (see CAN/CSA-ISO 19011, Clause 7). 5.4 Systematic Procedures The SFM audit should be conducted in accordance with these general principles and any guidelines developed for the appropriate type

37、of SFM audit. 5.5 Audit Criteria, Evidence, and Findings An early and essential step in an SFM audit should be the determination of audit criteria. These criteria should be determined at an appropriate level of detail and agreed upon by both the lead auditor and the auditee. Auditors conducting thir

38、d-party, independent audits should collect and analyze their own objective evidence and not rely on information from other sources. 5.6 Reliability of Audit Findings and Conclusions The SFM auditing process should be designed to provide the auditee and auditor with the desired level of confidence in

39、 the reliability of the audit findings and any audit conclusions. The evidence collected during an SFM audit will inevitably be only a sample of the information available, partly due to the fact that an SFM audit is conducted during a limited period of time and with limited resources. There is there

40、fore an element of uncertainty inherent in all SFM audits, and all users of the results of SFM audits should be aware of this uncertainty. The SFM auditor should endeavour to obtain sufficient audit evidence so that significant individual audit findings and aggregates of less significant findings, b

41、oth of which may affect any audit conclusions, are taken into account. 5.7 Audit Report The audit findings should be communicated to the auditee in a written report (see CAN/CSA-ISO 19011, Clause 6.6). PLUS 1133 Canadian Standards Association 4 March 2003 6 Audit Procedures 6.1 Audit Objectives An S

42、FM audit should have defined objectives, such as (a) determining conformity of an auditees SFM with the SFM audit criteria; (b) determining whether the SFM requirements have been properly implemented and maintained (through an examination of the SFM requirements on the DFA); and (c) assessing the ab

43、ility of the auditees internal management review process to ensure the continuing suitability and effectiveness of the organization in meeting the SFM requirements. 6.2 Roles, Responsibilities, and Activities 6.2.1 Lead Auditor The lead auditor is responsible for ensuring the efficient and effective

44、 conduct and completion of the audit within the audit scope and plan approved by the auditee. In addition, lead auditor responsibilities and activities should cover those listed in CAN/CSA-ISO 19011, Clauses 5.3 and 6. 6.2.2 Auditor Auditor responsibilities and activities should cover those listed i

45、n CAN/CSA-ISO 19011, Clauses 5.3 and 6. 6.2.3 Audit Team The process for selecting audit team members should ensure that the audit team possesses the overall experience and expertise needed to carry out the audit. Consideration should be given to (a) qualifications as identified in CSA PLUS 1134; (b

46、) the DFAs size, characteristics, and forest type(s); (c) the type of organization, processes, activities, or functions being audited; (d) the number, language skills, and expertise of the individual audit team members; (e) any potential conflict of interest between the audit team members and the au

47、ditee; and (f) the requirements of certification and accreditation bodies. The audit team may also contain auditors-in-training and technical experts who are acceptable to the auditee and lead auditor. At least one member of the audit team must be a Registered Professional Forester (RPF) or equivale

48、nt. See also Clause 5.2. 6.2.4 Auditee The responsibilities and activities of the auditee should include those listed in CAN/CSA-ISO 19011, Clauses 5.3 and 6. 7 Auditing 7.1 Initiating the Audit 7.1.1 Audit Scope The scope describes the extent and boundaries of the audit in terms of factors such as

49、physical location and organizational activities as well as the manner of reporting. The scope of the audit is determined by the auditee and the lead auditor. The auditee should normally be consulted when determining the scope of the audit. Any subsequent changes to the audit scope must have the agreement of both the auditee and the lead auditor. The resources committed to the audit should be sufficient to meet the intended scope of the audit (see CAN/CSA-ISO 19011, Clause 5.3.2). Gui