Programmatic audits (which may also be called thematic or media-specific) are limited in scope to pre-identified regulatory areas, such as air.
[5] ISO provide many examples where Environmental Management Standards are used in support of other public policies.
[7] There is a proliferation of private standards supporting environmental audits associated with certification and labeling claims.
These private standards address various environmental aspects which include net-zero claims, carbon footprint, eco-labeling and sustainable management of forests.
[9][10] The term "protocol" means the checklist used by environmental auditors as the guide for conducting the audit activities.
Typically, companies develop their own protocols to meet their specific compliance requirements and management systems.
Current technology supports many versions of computer-based protocols that attempt to simplify the audit process by converting regulatory requirements into questions with "yes", "no" and "not applicable" check boxes.
There is a long-standing debate among environmental audit professionals on the value of large, highly detailed and prescriptive protocols (i.e., that can, in theory, be completed by an auditor with little or no technical experience) versus more flexible protocols that rely on the expertise and knowledge of experienced auditors and source documents (regulations, permits, etc.)
In the US, permits for air emissions, wastewater discharges and other operational aspects, many times establish the primary legal compliance standards for companies.
During the past 20 years, advances in Information and communications technology (ICT) have had major impacts on auditing.
[11] Phase I Environmental Site Assessment ("ESA") are generally done in relation to mergers, acquisitions or financing activities.