An environmental audit is a structured process used to assess how well an organisation is meeting environmental objectives and legal requirements. It examines practices,procedures and systems to identify gaps and opportunities for improvement. The stem describes exactly such a systematic and documented evaluation,so the correct term is environmental audit. Audits help organisations move toward better environmental management.
Option A:
An account records financial transactions and balances; it is not an evaluative process of environmental performance. Although environmental costs may be included in accounts, the term does not convey the review and verification component indicated in the question.
Option B:
An audit involves independent checking and verification of information and performance. In the environmental field,it covers compliance with regulations and internal policies. Because the stem highlights systematic and objective evaluation,this explanation supports the choice of environmental audit.
Option C:
A statement is a declaration or report,which may summarise performance but is not itself a review process. It can be one output of an audit but does not capture the full evaluative exercise.
Option D:
A licence grants permission to operate under certain conditions, such as effluent limits. While audits may check compliance with licence terms,the licence itself is not the review process mentioned in the stem.
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