Towards Auditing Waste Management

1,11

MB

97

stron

6159

ID

INTOSAI General Secretariat - RECHNUNGSHOF

2004

rok

Table of Contents

Executive summary 7

0 Introduction 9

0.1 International awareness regarding waste 9

0.2 The INTOSAI WGEA recommends auditing waste 9

0.3 Content and structure of this document 10

1 Background orientation on waste 13

1.1 What is waste? 13

1.2 Problems caused by waste 13

1.3 Waste categories 14

1.4 Life cycle of a product 15

1.5 The waste stream 15

2 International agreements on waste 19

2.1 Delimitation 19

2.2 Agreements including non-hazardous/solid waste 19

2.3 Agreements regarding hazardous waste 20

2.4 Agreements regulating radioactive waste 22

3 National waste management systems 25

3.1 Radioactive waste management systems 25

3.2 Hazardous waste management systems 26

3.3 Solid waste management systems 28

4 How to determine focus for your waste audits 31

4.1 Step 1 – Identify environmental and health risk scenarios 31

4.2 Step 2 – Map out the actors and their responsibilities 32

4.3 Step 3 – Take account of the waste stream 33

4.4 Step 4 – Consider audit topics – choose focus 36

5 Audits of waste management 39

5.1 Topic 1 – Existence of waste policy 39

5.2 Topic 2 – Compliance with national environmental policy 39

5.3 Topic 3 – Risk management 42

5.4 Topic 4 – Quality of the implementation process 45

5.5 Topic 5 – Performance of the system 46

5.6 Topic 6 – Compliance with national law 49

5.7 Topic 7 – Compliance with international obligations 54

5.8 Topic 8 – Monitoring 56

5.9 Topic 9 – Effects of other government activities 59

Appendix 1: Background Orientation on Waste 61

6 INTOSAI Working Group on Environmental Auditing: Towards Auditing Waste Management

Henrik Sørensen / Samfoto

Appendix 2: Norwegian Radioactive Waste Management System 90

Appendix 3: Canadian Radioactive Waste Management System 91

Appendix 4: Canadian Hazardous Waste Management System 92

Appendix 5: Canadian Non-hazardous Waste Management System 93

Appendix 6: Chinese Waste Management System, excluding Radioactive Waste 94

Appendix 7: Norwegian Hazardous and Non-hazardous Waste Management System 96

Appendix 8: Polish National Waste Management System .. 97