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An audit consists of two parts: gathering data about a program and evaluat- ing the data.The audited program must comply with a variety of regulations and guidelines: federal environmental, safety, and health regulations; local and state requirements; and internal institutional performance requirements. Governmental controls may include laws that cover environmental manage- ment, right-to-know issues, or process safety management. An audit should identify the strengths as well as the weaknesses of a pro- gram. It should reveal to management and the employees where and how they could and should make improvements.On-site audits require three main actions. First, arrange interviews with facility personnel who have key roles in developing or implementing safety. | EUROPEAN COMMISSION Brussels 4 February 2011 Summary of Responses Green Paper audit Policy Lessons from the Crisis 1. Background The Commission published a Green Paper on the 13th of October 2010 seeking views from stakeholders and the broader public on a range of issues related to the statutory audit audit . The consultation closed on the 8th of December although certain responses came in after the deadline. In all almost 700 responses were received. This is the highest level of responses of any consultation in the Internal Market and Services area since the completion of the public consultation on Solvency II in February 2008 and is certainly the widest consultation response coming out of the financial crisis. The responses have come from various stakeholders these include members of the profession supervisors investors academics companies government authorities professional bodies and individuals. Although the majority of the responses are from within the European Union there have been a number of responses from third countries. This summary has been prepared to provide a qualitative synthesis of the analyses carried out of the various responses. Although there are some very detailed responses not all respondents have replied to all the questions. In fact there are certain responses that are very short and some that make a statement without responding to any particular question. Through this summary our endeavour is to provide an accurate depiction of the broad spectrum of responses. As for any public consultation there are some responses at the extremes of the opinion spectrum with outright rejection of almost everything on the one hand and unflinching support for most ideas at the other. We have tried to provide an idea of the different levels of support and rejection as well as the stakeholder groups concerned. The stakeholder groupings used throughout the summary emanate from the procedures used by us to process all the replies they are not intended to club
