ISO-14001-Lead-Auditor Exam Dumps : PECB Certified EMS ISO 14001 Lead Auditor Exam

The correct answer is A .

When determining resources for an audit programme, the organisation should consider issues that directly affect the ability to plan, conduct, report, and follow up audits effectively. Relevant resource considerations include the availability of competent auditors and technical experts , the impact of different time zones , and the availability of necessary documented information .

A. Access by the audit program manager to the competence records of the EMS Manager — Not required

The EMS Manager’s competence records may be relevant as part of EMS competence evidence during an audit, but access to those records is not a specific resource requirement for managing the internal audit programme . The audit programme manager needs to ensure auditor competence, audit resources, audit methods, timing, and information availability—not specifically the EMS Manager’s competence file.

B. Availability of competent auditors and technical experts — Relevant

Audits can only achieve reliable results when the audit team has the right competence and technical knowledge.

C. Impact of different time zones — Relevant

This can affect scheduling, remote audits, interviews, communication, and availability of personnel.

D. Availability of the necessary documented information — Relevant

Auditors need access to procedures, records, compliance evidence, operational controls, monitoring data, and other EMS documented information to collect audit evidence.

Therefore, the issue that does not impact the intended results of the internal audit programme is A .

From ISO 19011:2018:

Clause 5.4.3:

“The audit plan should consider the potential impact on the auditee ' s processes during audit activities to minimize disruption.”

Clause 5.2 and 5.3:

“The audit programme frequency should be based on the significance of the environmental aspects, past audit results, changes, and risks.”

Internal auditors auditing their own work violates auditor impartiality (Clause 4.4.2 - Auditor Independence).

Second-party audits are customer-supplier audits, not certification body audits (Clause 3.7 - Audit Types).

EMS auditors must consider the organization ' s preparedness for emergencies (ISO 14001:2015 Clause 8.2).

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.