Corporate Audit Policies How to Maximize Value
Transcript of Corporate Audit Policies How to Maximize Value
![Page 1: Corporate Audit Policies How to Maximize Value](https://reader031.fdocuments.us/reader031/viewer/2022020622/61ec5a4e9ef0152e4027944d/html5/thumbnails/1.jpg)
Midwest Environmental Compliance Conference
Kansas City, MO – April, 23, 2019
Corporate Audit Policies – How to Maximize Value Brian Wanzenried, Gavilon Robin Fried, Tellevate
![Page 2: Corporate Audit Policies How to Maximize Value](https://reader031.fdocuments.us/reader031/viewer/2022020622/61ec5a4e9ef0152e4027944d/html5/thumbnails/2.jpg)
Introductions
Brian Wanzenried, P.E. – Director of Environmental for the Gavilon Group
– Chemical and environmental engineer
– 27 years of professional environmental, health, and safety experience
Robin Fried, CHMM, CPEA – Senior Consultant for Tellevate
– Certified professional environmental and management system auditor
– 12 years of professional environmental, health, and safety experience
4/23/2019 MECC
![Page 3: Corporate Audit Policies How to Maximize Value](https://reader031.fdocuments.us/reader031/viewer/2022020622/61ec5a4e9ef0152e4027944d/html5/thumbnails/3.jpg)
Gavilon Grain Overview
125 Grain Elevator and Processing
Facilities
1900 Employees
3 Full-Time Environmental Staff
MECC 4/23/2019
Environmental
Aspects • Air Permits • Spill Prevention Control
and Countermeasure • Pesticide Management • Stormwater • Universal Waste
![Page 4: Corporate Audit Policies How to Maximize Value](https://reader031.fdocuments.us/reader031/viewer/2022020622/61ec5a4e9ef0152e4027944d/html5/thumbnails/4.jpg)
Gavilon’s Audit History
Why Audit?
• Verify compliance
• EMS requirements
• EPA audit privilege
• DOJ effective compliance program
Other Challenges and Considerations
• Limited time and resources
• No environmental staff at each site
MECC 4/23/2019
![Page 5: Corporate Audit Policies How to Maximize Value](https://reader031.fdocuments.us/reader031/viewer/2022020622/61ec5a4e9ef0152e4027944d/html5/thumbnails/5.jpg)
Gavilon’s Internal Audit Program
Gavilon’s Audit Objectives • Improve internal programs
• Increase program visibility and communication with each location
• Provide training and technical support
Other Audit Objectives • Address findings
• Build relationships
• Collect data
4/23/2019 MECC
![Page 6: Corporate Audit Policies How to Maximize Value](https://reader031.fdocuments.us/reader031/viewer/2022020622/61ec5a4e9ef0152e4027944d/html5/thumbnails/6.jpg)
Gavilon’s Internal Audit Program
MECC
Who? • Gavilon Environmental Department and Tellevate • Gavilon owned and/or operated grain elevators • Facility superintendents and managers
What? • Environmental regulatory requirements • Internal program requirements
4/23/2019
![Page 7: Corporate Audit Policies How to Maximize Value](https://reader031.fdocuments.us/reader031/viewer/2022020622/61ec5a4e9ef0152e4027944d/html5/thumbnails/7.jpg)
Gavilon’s Internal Audit Program
MECC
When? • Each grain elevator location • Once every 3 years • Covers a period going back 5 years
4/23/2019
![Page 8: Corporate Audit Policies How to Maximize Value](https://reader031.fdocuments.us/reader031/viewer/2022020622/61ec5a4e9ef0152e4027944d/html5/thumbnails/8.jpg)
Gavilon’s Audit Approach
MECC
Selecting an Auditor/Audit Team • Independent • Impartial and objective • Truthful and accurate • Confidential
When does it make sense to conduct the audit internally vs having a contractor do it?
4/23/2019
![Page 9: Corporate Audit Policies How to Maximize Value](https://reader031.fdocuments.us/reader031/viewer/2022020622/61ec5a4e9ef0152e4027944d/html5/thumbnails/9.jpg)
Gavilon’s Audit Approach
MECC
Evidence-Based Approach • Reliable and reproducible results • Verifiable • Based on available information
Feasibility
• Information availability • Cooperation with staff • Adequate time and resources • Combining locations
4/23/2019
![Page 10: Corporate Audit Policies How to Maximize Value](https://reader031.fdocuments.us/reader031/viewer/2022020622/61ec5a4e9ef0152e4027944d/html5/thumbnails/10.jpg)
Gavilon’s Audit Approach
Audit Protocols • Internal Gavilon environmental checklist
• Federal and State regulations
• Internal requirements
MECC 4/23/2019
![Page 11: Corporate Audit Policies How to Maximize Value](https://reader031.fdocuments.us/reader031/viewer/2022020622/61ec5a4e9ef0152e4027944d/html5/thumbnails/11.jpg)
Gavilon’s Audit Approach
Information Technology
Tools
• Intelex
• SharePoint
• Google Earth
4/23/2019 MECC
![Page 12: Corporate Audit Policies How to Maximize Value](https://reader031.fdocuments.us/reader031/viewer/2022020622/61ec5a4e9ef0152e4027944d/html5/thumbnails/12.jpg)
Gavilon’s Audit Approach
Other Resources • Top management support
• Financial
• Travel
• Communication
• Documentation
MECC 4/23/2019
![Page 13: Corporate Audit Policies How to Maximize Value](https://reader031.fdocuments.us/reader031/viewer/2022020622/61ec5a4e9ef0152e4027944d/html5/thumbnails/13.jpg)
Gavilon’s Audit Process
Pre-audit activities
– Pre-audit call and questionnaire
– Audit plan and schedule
– Document review
Conducting the on-site audit
– Opening meeting
– Collection information and generating findings
– Closing meeting
Post-audit activities
– Report generation
– Technical assistance and follow-up
MECC 4/23/2019
![Page 14: Corporate Audit Policies How to Maximize Value](https://reader031.fdocuments.us/reader031/viewer/2022020622/61ec5a4e9ef0152e4027944d/html5/thumbnails/14.jpg)
Audit Results
4/23/2019 MECC
Top 3 Environmental Compliance Assessment Findings • Solid Waste 25.34% • SPCC 23.30% • Air Permit 15.99%
![Page 15: Corporate Audit Policies How to Maximize Value](https://reader031.fdocuments.us/reader031/viewer/2022020622/61ec5a4e9ef0152e4027944d/html5/thumbnails/15.jpg)
Audit Benefits
Positive Impacts
• Scoring system
• Improved awareness and communication
• Staff training and confidence
• Better compliance
Lessons Learned
• Internal environmental checklist improvements
• Corrective action tracking
• Coordinate schedules
MECC 4/23/2019
![Page 16: Corporate Audit Policies How to Maximize Value](https://reader031.fdocuments.us/reader031/viewer/2022020622/61ec5a4e9ef0152e4027944d/html5/thumbnails/16.jpg)
Going Forward
Continual Improvements
• “Get into the weeds”
• Focus on root cause
• Update the EMS
• More technical assistant
MECC 4/23/2019
![Page 17: Corporate Audit Policies How to Maximize Value](https://reader031.fdocuments.us/reader031/viewer/2022020622/61ec5a4e9ef0152e4027944d/html5/thumbnails/17.jpg)
Key Take Aways
Key things that will maximize your audit
program’s value
• Top management support
• Established objectives
• Experienced and independent audit team
• Planning and communication
• Documentation
• Corrective action tracking
MECC 4/23/2019
![Page 18: Corporate Audit Policies How to Maximize Value](https://reader031.fdocuments.us/reader031/viewer/2022020622/61ec5a4e9ef0152e4027944d/html5/thumbnails/18.jpg)
QUESTIONS?
Brian Wanzenried, Gavilon
Robin Fried, Tellevate
MECC 4/23/2019