Explanation:
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This sequence is derived from ISO 19011:2018 - Guidelines for Auditing Management Systems, which is used in conjunction with ISO 14001:2015 by auditors. Specifically, the audit process steps during the " conducting the audit " phase include:
Determining the source of information (Clause 6.4.5): Includes documents, interviews, records, and observations.
Collecting data by sampling (Clause 6.4.6): Sampling helps in managing resources and gathering relevant evidence effectively.
Gathering audit evidence (Clause 3.8): Audit evidence is the data collected and verified to support findings.
Evaluating against audit criteria (Clause 3.9): Evidence must be evaluated against standards such as ISO
14001 requirements, internal policies, etc.
Developing audit findings (Clause 6.4.9): Conclusions regarding conformance, nonconformance, and opportunities for improvement.
Review of findings (Clause 6.4.10): Cross-verification and validation before finalizing results.
Audit conclusions (Clause 6.4.11): Final statements summarizing the audit based on findings.
This structured process ensures audits are performed impartially, with verifiable, evidence-based outcomes that contribute to continual improvement.
Reference:
ISO 19011:2018, Clauses 6.4.5 to 6.4.11
ISO 14001:2015, Clause 9.2 - Internal audit requirements

The correct answers are D and F .
A second-party audit is an external audit carried out by an organization that has an interest in the auditee, such as a customer auditing a supplier , or by another party acting on that customer's behalf.
Therefore:
C). An auditor from a customer - participates
This is the clearest example of a second-party audit.
A). An auditor employed by an external consultancy organisation - may participate A consultancy auditor may conduct the audit on behalf of the customer or interested party, so this can still be a second-party audit.
B). An auditor certified by an auditor certification body - may participate Auditor certification is a competence credential. It does not determine whether the audit is first-party, second- party, or third-party.
E). An auditor trained in the CQI and IRCA scheme - may participate
Training or qualification does not define the audit type. Such an auditor may participate in a second-party audit if acting for the customer or interested party.
D). A certification body auditor - does not participate in a second-party audit A certification body auditor performs third-party audits , such as ISO 14001 certification audits.
F). An auditor from an accreditation body - does not participate in a second-party audit An accreditation body auditor assesses certification bodies, not suppliers or organizations as part of a customer-related second-party audit.
So, the two roles that do not participate in a second-party ISO 14001 audit are D. Certification body auditor and F. Auditor from an accreditation body .

Explanation:
Post-emergency evaluations - A
Actions required - B
Periodic testing - C
Training - D
This question relates to ISO 14001:2015 Clause 8.2 - Emergency preparedness and response , which requires an organization to establish, implement, and maintain processes needed to prepare for and respond to potential emergency situations.
The correct matching is:
Post-emergency evaluations # to implement corrective actions
After an emergency or emergency drill, the organization should review what happened, evaluate the effectiveness of the response, and take corrective action where weaknesses or failures are identified.
Actions required # to mitigate impacts
Emergency planning must define actions needed to prevent or reduce adverse environmental impacts, such as spill containment, isolation of hazardous materials, shutdown procedures, or notification of relevant parties.
Periodic testing # of emergency plans
Emergency response arrangements should be tested periodically where practicable, for example through drills, simulations, or spill-response exercises.
Training # of emergency response personnel
Personnel involved in emergency response must be trained so they understand their roles, responsibilities, communication routes, and response procedures.
The two unused options - communication processes and including contact details - may be relevant to emergency planning generally, but they do not best complete the four statements shown in this question.

Explanation:

Determine environmental aspects
Determine environmental impacts
Establish criteria to determine the significance of impacts
Determine which impacts are significant
Determine which aspects are significant
Plan actions to be taken
Determine how to evaluate the effectiveness of the actions taken
According to ISO 14001:2015 clause 6.1.2 (Environmental Aspects), an organization must determine the environmental aspects of its activities, products, and services that it can control and influence, and their associated environmental impacts.
Once identified, the organization shall:
Determine the aspects that can have significant impact on the environment using established criteria for evaluating significance. (Reference: ISO 14001:2015, clause 6.1.2) Then, as per clause 6.1.4 (Planning action), the organization needs to:
Plan actions to address significant environmental aspects, legal requirements, and risks/opportunities.
Determine how to evaluate the effectiveness of these actions to ensure continual improvement.
This logical sequence ensures a structured and risk-based approach to identifying and managing environmental impacts.
Reference: ISO 14001:2015 - Clause 6.1.2 and 6.1.4

According to ISO 19011:2018 Clause 3.3 (Terms and definitions):
Audit criteria are defined as:
"Set of policies, procedures or requirements used as a reference against which objective evidence is compared." ISO 14001 requirements (F) and the organization's own management policy (A) are valid audit criteria.
Nonconformity report (C) and audit conclusions (D) are audit outputs, not criteria.
Financial objectives (B) and auditor competence (E) are not used as audit criteria.
Reference: ISO 19011:2018 Clause 3.3; ISO 14001:2015 Clause 5.2.