1. FULL STUDY (FIELD STUDY)
Full Study (Field Study)

2. Environmental Audit Process
Selecting subject and type of audit
Planning (Pre-study)
Execution (Full study)
Reporting
Monitoring
Full Study (Field Study) 2

3. Full Study (Field Study)
Field study process must be planned in detail in the framework of “Pre-study plan”.
Full Study (Field Study)

4. Full Study (Field Study)
Lesson Objectives
Understanding how to form audit programs.
Reviewing the implementation phase in detail.
Enhance how to develop our suggestions
Full Study (Field Study)

5. Preparing the Field Study Plan Evidence Collection and Analysis
(Audit execution/
Full study)
process
Evidence Collection and Analysis
Generating Findings, Results and Suggestions from Evidence
Full Study (Field Study)

6. Full Study (Field Study)
Content of the Audit Program Table that can be suggested:
Starting date of field study,
Schedule of identified audit tasks and practices,
Audit methods to be used for each audit tasks,
Names of responsible auditors/ that will join audit activity,
Starting/ending hours of daily activities,
Dates and durations of meetings to be made with audited entity,
Possible needs,
Classification and documentation of audit evidence,
Full Study (Field Study)

7. Change process of information collected in field
DATA
Change process of information collected in field
FINDING
RESULT
Full Study (Field Study)

8. Full Study (Field Study)1
Audit findings:
Inferences that will take us to audit results and recommendations and that are generated by processing all types of data collected for certain purposes regarding audit subject during audit execution. 2
Audit results:
Conclusions that link audit findings and recommendations, reply audit questions and sub-questions by analyzing findings. In short, answers to audit questions. 3
Suggestions:
Suggestions made by auditors to meet the shortcomings or risks of efficiency-effectiveness-economy identified in the audited entity.
Full Study (Field Study)

9. Full Study (Field Study)
Audit findings
Finding is the difference between ‘Criteria- what must exist’ and ‘Existing-actual practices’.
Findings depend on defining performance gaps such as economy, effectiveness and efficiency weaknesses.
Audit findings are derived and synthesized from data and information that are collected and processed during the audit.
Full Study (Field Study)

10. Full Study (Field Study)
Audit findings
Findings reveal the problems linked to all questions included in the question pyramid that emerge after in-depth studies conducted during pre-study phase and include clues to solve those problems.
Therefore, findings show us not only the problems but also what kind of corrections must be made.
The findings clearly indicate the relation of existing situation-criteria-cause-effect-impact for each question.
Full Study (Field Study)

11. Challenge to Protect Sea From Pollution Caused by Ships
Audit findings 1
Turkey has international standards in the framework of various conventions that it is a party to on the topic of sea protection. However, internal arrangements are insufficient and they must be improved.
The Undersecretariat of Maritime Affairs cannot implement the flag state and port state controls according to its obligations in international conventions.
The Undersecretariat of Maritime Affairs cannot also control the activities of the class entities that it gives the authority to arrange certificates.
Challenge to Protect Sea From Pollution Caused by Ships
Full Study (Field Study)

12. Full Study (Field Study)
Audit findings 2
Most ports, particularly the private ports, do not have any waste facilities.
The main activity in the fight against pollution is the prevention of pollution. The existing penal system is formed with the approach of penalty after pollution instead of prevention. Since the penalties are imposed according to gross ton, the pollution type, size and intention of pollutants are not considered. The penalties imposed on ships are not fair or preventive.
It is not possible to monitor and punish the pollutants effectively due to a lack of sufficient tools.
Full Study (Field Study)

13. Developing Suggestions
Concrete findings supported by evidence are compared with criteria and audit results are obtained.
Factors decreasing entity performance become clearly visible.
Then, applicable, proper and relevant suggestions are developed.

14. Process of developing audit result1
Criteria:
It is the standard that will reveal whether a program meets expectations 2
Situation:
It is a definition of existing condition. 3
Impact:
It is the negativity created by deviation from criteria on society and program. 4
Cause:
Internal or external factors causing negativity 5 .
Results:
Events created by unwanted situation
TCA – CDITW

15. Causes and effects Cause and effect Importance of effects is evaluated
The causes of findings must be analyzed
considering the counter measure.
Importance of effects is evaluated
Findings must be discussed with audited entity for a really valuable output and validity must be studied for accuracy and completeness
The power of the result the auditor reaches depends on the plausibility of logic used formulating results and evidence that supports findings.
Cause and effect
Some causes might not be under
the control of the management of the audited entity.
The process of developing audit result follows a systemathic approach that depends on audit approach, targets, criteria and findings.

16. Audit result must be Neutral and objective
Representative of the whole population
Meaningful and important
Certain and free from hesitation

17. Developing Suggestions
4. Bölüm
Developing Suggestions
Reasonable and applicable suggestions are developed to eliminate the system and management weaknesses identified in audit and the problems encountered in relation to those.
While developing suggestions, we use results that emerge from the analysis of evidence collected in audit.
Each suggestion shows the steps to be taken by the management for solving the problems in the system and processes. .
© 2006 Deloitte Turkey 17 17

18. Developing Suggestions
Must be related to audit objectives and criteria,
Must be fully supported by audit evidence and results,
Must be linked to factors underlying shortcoming or insufficiency,
Must be detailed, clear, brief, concise and fair so as to form a logical integrity in itself,
Must be expressed in a broad sense (for ex: what needs to be done aside from what the audited entity management must do?),
Must be action oriented, (must be presented in active voice and must address the entity responsible for counteraction.)

19. Developing Suggestions
Must be constructive in tone and content,
Must be practical (must be applicable in a reasonable time period considering legal and other limitations),
Must be cost effective (implementation cost must be less than the gains it will provide.),
Must be result oriented (must give measurable indicators ideally about what the targeted result is),
Must have tractable results and
Must be consistent and in compliance with other recommendations in audit report.

20. Process where evidence turns into suggestions
Comparing criteria and evidence
Detecting audit findings
Identifying the causes and effects of findings
Identifying audit results
Identifying suggestions
Developing Recommendations

21. Challenge to Protect Sea From Pollution Caused by Ships
SUGGESTIONS
The Undersecretariat of Maritime Affairs must prepare manuals, guides and checklists that will ensure the quality of surveys and controls.
The Undersecretariat of Maritime Affairs must attach importance to the in-service training of personnel for a more successful execution of surveys and controls.
Importance must be attached to forming the waste receiving facilities that have the capacity forseen by international conventions.
It is necessary to prepare a national emergency plan giving roles to all relevant entities that will ensure effective fight against pollution.
Entities responsible for cleaning after pollution must be equipped with tools and facilities to be able to conduct effective cleaning activities.
Challenge to Protect Sea From Pollution Caused by Ships
Developing Recommendations

22. Developing Recommendations
SUGGESTIONS
Works must be done and precautions must be taken on the topics of: how usage forms foreseen in plans for ensuring protection-use balance in coastal planning will affect the natural structure, how the negative impact can be decreased.
The number of practices that are illegal and that deform the natural structure on coasts, forms, concentration areas, increase and decrease trends, causes must be detected in works to be made in collaboration by municipalities and governorships and necessary precautions must be taken
The continuity of uses that deform and harm the natural structure of coasts should not be allowed, renting practices that will remove or limit the right of benefiting from coasts equally and freely must not exist.
Developing Recommendations

23. Developing Recommendations
Exercise-5
Romanian terms and definitions for OBJECTIVE and INSTRUMENT
Two groups do OBJECTIVE; two groups do INSTRUMENT. 15 minutes to come up with a definition in Romanian. It should be brief, but unambiguous.
Start by electing a leader to present your conclusion to the rest of us. Try to come up with something each member of your group agrees on.
Then members comment.
Then we all vote on the best one.
Flipcharts needed – probably two.
Developing Recommendations 23

24. Process of developing suggestion
Question
Criteria
Condition
Finding
Result
Effect
Suggestion
Developing Recommendations

25. Question Romanian terms and definitions for OBJECTIVE and INSTRUMENT
Two groups do OBJECTIVE; two groups do INSTRUMENT. 15 minutes to come up with a definition in Romanian. It should be brief, but unambiguous.
Start by electing a leader to present your conclusion to the rest of us. Try to come up with something each member of your group agrees on.
Then members comment.
Then we all vote on the best one.
Flipcharts needed – probably two. 25