Environmental legislation:

To avoid liability for environmental damage caused by a former land owner a prospective purchaser of property should:

A CMS under the policy is defined as an "entity's documented systematic efforts, appropriate to the size and nature of its business, to prevent, detect and correct violations" through the following CMS criteria:

An independent auditor might consider the procedures performed by the internal auditors because:

The specific structure of the audit program will vary, depending upon the individual organization. Probably the most prevalent, though not the only, approach is: