Accountability and Auditability

Organizations that do not provide such information, do not have any accountability standards to meet or achieve, and therefore he safety of the facility will suffer accordingly. Additionally the objectives of design standards and guidelines can be more fully understood if a philosophy of design is documented. 

Engineering designs for new process facilities or changes should be circulated for review as dictated by the level of risk the facility represents to personnel competent to evaluate the risk. These reviews should fully identify the risks (both consequences and probabilities) and address measures to prevent or mitigate their effects. 

American Petroleum Institute (API), RP 75. Recommended Practices for Development of a Safety and Environmental Management Program for Outer Continental Shelf (PCS) Operations and Facilities. API, Washington, D.C., 1993. 

Armistead Jr., G., Safety in Petroleum Refining and Related Industries. Second Edition, J. G. Simmonds Co., Inc., New York, NY, 1959. 

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This UK organisation was established in 1996 with BT and the Body Shop as founding members. The prime objectives are to promote best practices and professional standards in both social and ethical accounting and auditing. As can be seen from the name of this organisation, it is the intention to group both social and ethical issues under the same umbrella. 

The Reentry Control (REC) process carefully controls work and testing within the SUBSAFE boundary, that is, the structures, systems, and components that are critical to the watertight integrity and recovery capability of the submarine. The purpose of REC is to provide maximum reasonable assurance that the areas disturbed have been restored to their fully certified condition. The procedures used provide an identifiable, accountable, and auditable record of the work performed. 

Directing, developing, or helping to develop management accountability and audit programs tliat assess safety performance of entire systems, organizations, processes, and operations or their components and involve both deterrents and incentives. 

Procedures Do Not Correspond to the Way the Job Is Actually Done. Procedures are often developed when a system is first commissioned and are seldom revised to take into account changes in the hardware or the operating regime. In addition, procedures are often not written on the basis of a systematic analysis of the task as perceived by the workers or other personnel who have to use them. The remedy for this is to make sure that individuals who are going to use procedures are actively involved in their development. In addition, effective updating and auditing systems need to be in place to ensure that procedures are correct, and available to the persons who need them. 

Anderson CA. Approach to data processing auditing. In The Interpreter. Durham, NC Insurance Accounting and Statistical Association, April 1975, pp. 23-26. 

SASA Project 2003. Burkina Faso Organic/Fair Trade Mango Researcher Notes and Audit Report. Social Accountability in Sustainable Agriculture, ISEAL Alliance, Kaslo. 

Measurements and Audits. The enabling element of continuous improvement is measurement. An old rule of thumb says that increased accuracy in measuring an energy use ultimately yields a reduction in use equal to 10% of the increased closure of the balance. A basic principle of economics is that any thing that is free is used in excess, ie, an unmetered electrical use is bigger than expected by at least 10%. Metering of the cost elements at each unit in a chemical plant provides effective accountability. Measurements should be linked via computer software to production as well as to weather to result in maximum feedback. 

PACC - specifies access control and information flow control rules, PADT - concerns accountability and security audit,... 

We argue that those involved in standard setting need to respond to these concerns. Specifically, we need to ensure that the process for delivering standards takes account of any unintended consequences (e.g., the costs of meeting a standard), and that the outcome provides a reasonable balance between environmental protection and regulatory costs. Furthermore, the process must be transparent and auditable. This means it should be participatory, communicative, and inclusive. If this can be achieved, the outcomes are more likely to be trusted by all those who are affected by the standards that are eventually introduced. 

Identify security requirements and attributes during the requirements phase, establish access control guidehnes during the design phase, challenge security features during the test phase, and routine audit security measures during the operation and maintenance phase of the system life cycle. Use procedures for maintenance of accounts and access authorization after system acceptance and as described in the operational system support procedures. 

Fundamentally, this audit tool is designed to improve accountability and business planning processes, which, in turn, boost corporate adaptability and market responsiveness to enhance the economic, social, and environmental triple bottom line of participating corporate partners. As the field of CSR/SRI continues to develop and mature, we anticipate that tools like the CAP Gap Audit will be refined to assist industry leaders in benchmarking best-in-class standards for particular industries. 

However, despite the enthusiasm for change there are also words of caution. The accounting profession should be careful not to abandon too quickly the safe ground provided by quantifiable and audited financial data. Many questions need to be answered. For example, should a line be drawn between data we can trust and data we can use Also, should accounting standards be stretched to cover non-financial measurements ... 

An authoritative, independent review of an environmental report can be a major spur to improving the quality, integrity, and credibility of its content. Different forms of review may be appropriate for different parts of the material presented. Environmental liabilities and costs will be reported in the Accounts and thus subject to financial audit, while physical information in the Operating and Financial Reviews (OFRs) and environmental reports may be scrutinised by environmental auditors. ... 

Table 3.19 shows that the early activity mainly occurred in the USA and the UK across a number of different industry sectors. Traidcraft, established in 1979, was the first business in the UK to develop voluntary social accounts and to publish independently audited social reports. 

The efficient performance of customer audits requires careful planning between the vendor and the customer. The points given below should be taken into account and passed on to the customer during the planning of a customer audit. 

Capitalisation tables, which will usually include the latest published audited accounts and, if more recent, the latest published unaudited accounts of the issuer. 

Healthy newborn human infants are endowed with a highly sensitive sense of smell. Moreover, there are documented accounts of olfactory learning during the early postpartum period. In the present chapter, we present a brief overview of the relevant research literature and suggest tentatively that olfactory learning may be facilitated by neurochemical activities associated with labor and delivery, and memory traces of odors learned shortly after birth may be retained more efficiently than early postnatal memories involving other sensory modalities (i.e., vision and audition). 

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