FULL STUDY (FIELD STUDY )

1. FULL STUDY(FIELD STUDY) Full Study (Field Study)

2. Environmental Audit Process Selecting subjectand type of audit Planning (Pre-study) Execution (Full study) Reporting Monitoring Full Study (Field Study)

3. FULL STUDY (FIELD STUDY) Field study process must be planned in detail in the framework of “Pre-study plan”. Full Study (Field Study)

4. Lesson Objectives Understanding how to form audit programs. Reviewing the implementation phase in detail. Enhance how to develop our suggestions Full Study (Field Study)

5. Preparing the Field Study Plan Field Study (Audit execution/ Full study) process Evidence Collection and Analysis Generating Findings, Results and Suggestions from Evidence Full Study (Field Study)

6. Content of the Audit Program Table that can be suggested: • Starting date of field study, • Schedule of identified audit tasks and practices, • Audit methods to be used for each audit tasks, • Names of responsible auditors/ that will join audit activity, • Starting/ending hours of daily activities, • Dates and durations of meetings to be made with audited entity, • Possible needs, • Classification and documentation of audit evidence, Full Study (Field Study)

7. DATA Change process of information collected in field FINDING RESULT Full Study (Field Study)

8. 1 2 3 Audit findings: Inferences that will take us to audit results and recommendations and that are generated by processing all types of data collected for certain purposes regarding audit subject during audit execution. Audit results: Conclusions that link audit findings and recommendations, reply audit questions and sub-questions by analyzing findings. In short, answers to audit questions. Suggestions: Suggestions made by auditors to meet the shortcomings or risks of efficiency-effectiveness-economy identified in the audited entity. Full Study (Field Study)

9. Audit findings Finding is the difference between ‘Criteria- what must exist’ and ‘Existing-actual practices’. Findings depend on defining performance gaps such as economy, effectiveness and efficiency weaknesses. Audit findings are derived and synthesized from data and information that are collected and processed during the audit. Full Study (Field Study)

10. Audit findings Findings reveal the problems linked to all questions included in the question pyramid that emerge after in-depth studies conducted during pre-study phase and include clues to solve those problems. Therefore, findings show us not only the problems but also what kind of corrections must be made. The findings clearly indicate the relation of existing situation-criteria-cause-effect-impact for each question. Full Study (Field Study)

11. Audit findings 1 • Turkey has international standards in the framework of various conventions that it is a party to on the topic of sea protection. However, internal arrangements are insufficient and they must be improved. • The Undersecretariat of Maritime Affairs cannot implement the flag state and port state controls according to its obligations in international conventions. • The Undersecretariat of Maritime Affairs cannot also control the activities of the class entities that it gives the authority to arrange certificates. Challenge to Protect Sea From Pollution Caused by Ships Full Study (Field Study)

12. Audit findings 2 • Most ports, particularly the private ports, do not have any waste facilities. • The main activity in the fight against pollution is the prevention of pollution. The existing penal system is formed with the approach of penalty after pollution instead of prevention. Since the penalties are imposed according to gross ton, the pollution type, size and intention of pollutants are not considered. The penalties imposed on ships are not fair or preventive. • It is not possible to monitor and punish the pollutants effectively due to a lack of sufficient tools. Full Study (Field Study)

13. Developing Suggestions • Concrete findings supported by evidence are compared with criteria and audit results are obtained. • Factors decreasing entity performance become clearly visible. • Then, applicable, proper and relevant suggestions are developed.

14. 1 4 2 5 3 Cause: Internal or external factors causing negativity Criteria: It is the standard that will reveal whether a program meets expectations Situation: It is a definition of existing condition. Impact: It is the negativity created by deviation from criteria on society and program. . Process of developing audit result Results: Events created by unwanted situation TCA – CDITW

15. Causes and effects The causes of findings must be analyzed considering the counter measure. Importance of effects is evaluated Findings must be discussed with audited entity for a really valuable output and validity must be studied for accuracy and completeness The power of the result the auditor reaches depends on the plausibility of logic used formulating results and evidence that supports findings. Cause and effect The process of developing audit result follows a systemathic approach that depends on audit approach, targets, criteria and findings. Some causes might not be under the control of the management of the audited entity.

16. Audit result must be Neutral and objective Representative of the whole population Meaningful and important Certain and free from hesitation

17. Developing Suggestions Reasonable and applicable suggestions are developed to eliminate the system and management weaknesses identified in audit and the problems encountered in relation to those. While developing suggestions, we use results that emerge from the analysis of evidence collected in audit. Each suggestion shows the steps to be taken by the management for solving the problems in the system and processes. . 4. Bölüm

18. Developing Suggestions Must be related to audit objectives and criteria, Must be fully supported by audit evidence and results, Must be linked to factors underlying shortcoming or insufficiency, Must be detailed, clear, brief, concise and fair so as to form a logical integrity in itself, Must be expressed in a broad sense (for ex: what needs to be done aside from what the audited entity management must do?), Must be action oriented, (must be presented in active voice and must address the entity responsible for counteraction.)

19. Developing Suggestions Must be constructive in tone and content, Must be practical (must be applicable in a reasonable time period considering legal and other limitations), Must be cost effective (implementation cost must be less than the gains it will provide.), Must be result oriented (must give measurable indicators ideally about what the targeted result is), Must have tractable results and Must be consistent and in compliance with other recommendations in audit report.

20. Process where evidence turns into suggestions Comparing criteria and evidence Detecting audit findings Identifying the causes and effects of findings Identifying audit results Identifying suggestions Developing Recommendations

21. SUGGESTIONS • The Undersecretariat of Maritime Affairs must prepare manuals, guides and checklists that will ensure the quality of surveys and controls. • The Undersecretariat of Maritime Affairs must attach importance to the in-service training of personnel for a more successful execution of surveys and controls. • Importance must be attached to forming the waste receiving facilities that have the capacity forseen by international conventions. • It is necessary to prepare a national emergency plan giving roles to all relevant entities that will ensure effective fight against pollution. • Entities responsible for cleaning after pollution must be equipped with tools and facilities to be able to conduct effective cleaning activities. Challenge to Protect Sea From Pollution Caused by Ships Developing Recommendations

22. SUGGESTIONS • Works must be done and precautions must be taken on the topics of: how usage forms foreseen in plans for ensuring protection-use balance in coastal planning will affect the natural structure, how the negative impact can be decreased. • The number of practices that are illegal and that deform the natural structure on coasts, forms, concentration areas, increase and decrease trends, causes must be detected in works to be made in collaboration by municipalities and governorships and necessary precautions must be taken • The continuity of uses that deform and harm the natural structure of coasts should not be allowed, renting practices that will remove or limit the right of benefiting from coasts equally and freely must not exist. Developing Recommendations

23. Exercise-5 Developing Recommendations

24. Process of developing suggestion Developing Recommendations

25. Question