Risk and Control Issues for Health, Safety and the Environment Synopsis Listed are control objectives for both health and safety and environmental issues. Each provides leads into the development of possible cutting edge resources and practices for internal auditing.

Reproduced from The Operational Auditing Handbook – Auditing Business Processes (1997, pp. 396–399 and 417–420), John Wiley & Sons, Chichester, England, with permission from Management Audit LLP.

After Reading the Case Study Consider:

1. How many of the control objectives do you include in your internal auditing engagements?

2. How many of the control objectives have led internal auditing in your organization to develop cutting edge resources and practices?