Independent Forest Audit Process and Protocol

Forest Evaluations And Standards Section

Informations

• Publié par: Musar
• Nombre de lectures: 87
• Langue: English

Extrait

Independent Forest Audit

Process and Protocol



To be used for 2008 and 2009 Audits.
Ontario Ministry of Natural Resources
February 2008
(Updated January 2009 for use with 2009 audits)

















Ontario Ministry of Natural Resources
Independent Forest Audit
Process and Protocol
Copyright (c) Queens Printer, February 2008


Ontario Ministry of Natural Resources

Independent Forest Audit
Process and Protocol

Table of Contents
1.0 OVERVIEW OF INDEPENDENT FOREST AUDIT PROCESS AND PROTOCOL (IFAPP) ..........3
1.1 NOTES ON AUDIT PROCESS ...................................................................................................................................3
1.2 PURPOSE..................................4
1.3 AUDIT SCOPE..........................5
1.4 GUIDING PRINCIPLES..............6
1.5 INDEPENDENT FOREST AUDIT PROCESS AND PROTOCOL ORGANIZATION..........................................................6
1.6 GENERAL AUDIT PRINCIPLES.8
Requirements for Conducting the Audit...............................................................................................................8
Objectivity Independence and Competence.........................................................................................................9
Due Professional Care..........................................................................................................................................9
Audit Evidence and Findings................................................................................................................................9
1.7 AUDIT TEAM QUALIFICATIONS...........................................................................................................................10
Lead Auditor........................................................................................................................................................10
Audit Team Qualifications and Composition ....................................................................................................11
2.0 ROLES AND RESPONSIBILITIES .............................................................................................................11
2.1 LEAD AUDITOR....................................................................................................................................................11
2.2 AUDIT TEAM MEMBERS.......12
2.3 MNR FOREST MANAGEMENT BRANCH..............................................................................................................12
2.4 MNR REGION LEAD REPRESENTATIVE13
2.5 FORESTRY FUTURES COMMITTEE .......................................................................................................................13
2.6 AUDITEE (SFL HOLDER AND/OR MNR DISTRICT; SEE SECTION 7.0 FOR DEFINITION)......................................14
2.7 SIGNIFICANT OVERLAPPING LICENSEES, CONTRACTORS AND/OR COMMITMENT HOLDERS ...........................14
2.8 LOCAL CITIZENS COMMITTEE.............................................................................................................................15
2.9 OBSERVERS15
3.0 INDEPENDENT FOREST AUDIT PROCESS (CONDUCTING THE AUDIT)..................................16
3.1 PREPARING FOR AN AUDIT ..................................................................................................................................16
3.2 AUDIT PLAN..........................20
3.3 PRE-AUDIT MEETING...........21
3.4 AUDITOR SELECTION OF SITES AND AUDIT PROCEDURES .................................................................................21
3.5 WORKING DOCUMENTS........22
3.6 OPENING MEETING AT BEGINNING OF FIELD AUDIT..........................................................................................22
3.7 FIELD AUDIT (GUIDELINE MINIMUM FIVE DAYS ON SITE)...................................................................................23
3.8 END-OF-DAY MEETINGS DURING FIELD AUDIT................................................................................................24
3.9 AUDIT FINDINGS..................................................................................................................................................24
3.10 CLOSING MEETING AT END OF FIELD AUDIT .....................................................................................................25
3.11 DRAFT AUDIT REPORT.........25
3.12 AUDITOR PRESENTATION OF FINDINGS TO LOCAL CITIZENS’ COMMITTEE ......................................................25
3.13 MEETING TO REVIEW DRAFT AUDIT REPORT ....................................................................................................25
3.14 DRAFT FINAL AUDIT REPORT .............................................................................................................................26
3.15 FINAL AUDIT REPORT...........26
4.0 ACTION PLANS AND STATUS REPORTS ..............................................................................................27
4.1 ACTION PLAN DEVELOPMENT27
4.2 LCC MEETING TO REVIEW RECOMMENDATIONS AND ACTION PLANS.............................................................27
4.3 ACTION PLAN STATUS REPORTS.........................................................................................................................27
5.0 RECORDS RETENTION ...............................................................................................................................27
6.0 REFERENCES..................................................................................................................................................27
7.0 DEFINITIONS ..................................................................................................................................................27
APPENDIX A – AUDIT PROTOCOL...........................................................................................................................A - 1
TABLE 1 - SCOPE OF AUDIT PROCEDURES RELATED TO FOREST MANAGEMENT PLANS – 2008
AUDITS.............................................................................................................................................................................A - 47
TABLE 2 - SCEDURES RELATED TO FORES – 2009
AUDITSA - 50
TABLE 3 SCOPE OF AUDIT PROCEDURES RELATED TO REPORTS OF PAST FOREST OPERATIONS
OR YEAR TEN ANNUAL REPORTS – 2008 AUDITS ...........................................................................................A - 55
TABLE 4 SCEDURES RELATED PAST FORETS – 2009 AUDITS....A - 57
APPENDIX B – AUDIT INFORMATION....................................................................................................................B - 1 C - COMPARISON AND TREND ANALYSIS OF PLANNED VS. ACTUAL FOREST
OPERATIONS REPORT.................................................................................................................................................C - 1
APPENDIX D – REPORTING FORMAT ....................................................................................................................D - 1 E – ACTION PLANS AND STATUS REPORTS..................................................................................E - 1
1.0 Overview of Independent Forest Audit Process and Protocol (IFAPP)

1.1 Notes on Audit Process

Many changes to the IFA are occurring following the 2006 review of the audit program. Some key
proposed modifications are planned for implementation in future years, particularly those which
require changes to the legal framework to support implementation. However, many of the proposed
changes are being put into place for 2008. Key changes currently being implemented include:

• Extensive revisions have been made to the IFAPP for 2008. Appendix A has been rewritten,
and reduced in length by over 50%. Its layout and organization has also been changed (see
Section 1.5 for an overview of the new layout of Appendix A).

• Attachments “1A and 1B” have been included again this year to provide direction on which
forest management plans, reports of past forest operations and year 10 annual reports are
within the scope of each of the 2008 and 2009 audits (see Section 1.3, Attachments 1A and
1B).

• Readers will note that the revised Appendix A now sets out a “Risk Level” of High, Medium
or Low for each procedure. Each risk level requires an associated sampling intensity.

• As in 2007, the Commitment principle and the Human resources criteria of the System
Support principle will be considered to be met if the Forest is certified to one of the three
accepted certification standards, i.e. the international Forest Stewardship Council Principles
(FSC) and Criteria for Forest Management; the Canadian Standards Association Sustainable
Forest (CSA) Management Standard (approved by the Standards Council of Canada), and;
the Sustainable Forestry Initiative (SFI). Such Forests will therefore not require an audit of
these principles and associated criteria as part of their IFA unless an issue arises as outlined
in Appendix A, Criteria 1 and 5.

• Auditor evaluation- the Ministry will institute a voluntary process to provide auditees and
the Forestry Futures Committee with an opportunity to complete auditor eva