Environmental audit purpose – UGC NET Question

An environmental audit is a structured review of how an organisation’s activities impact the environment and how well it meets legal and internal standards. It checks for gaps in compliance, assesses management systems and points to options for reducing waste, emissions and resource use. Regular audits help organisations move towards continuous improvement rather than treating environmental issues as one-time concerns.

Option A:
Option A is incorrect because audits do not claim that organisations never use natural resources; they examine how resources are used and how impacts are managed.

Option B:
Option B is correct because it combines the twin goals of compliance assessment and performance improvement, which are central to most environmental audit frameworks.

Option C:
Option C is incorrect because environmental audits complement, not replace, financial audits; both address different dimensions of organisational performance.

Option D:
Option D is incorrect as an audit does not grant permanent exemption from responsibilities; it is a diagnostic tool that should lead to ongoing corrective and preventive actions.