永續森林經營發生的二三事...PEFC 森林經營準則的實務整備(C 9.2 & I 9.2.2)。From the Concepts of Sustainable Forest Management to Reality: Practical Steps for PEFC Forest Management Criteria(C 9.2 & I 9.2.12).

PEFC（Programme for the Endorsement of Forest Certification，森林驗證認可計畫）與FSC (Forest Stewardship Council，森林經營委員會)，同為全球兩大森林驗證系統。全球林業經營者，在追求森林的永續經營上，所採用的經營標準內容，有否差異呢?我們將瞭解PEFC的驗證框架之原則與準則內容，及如何準備PEFC驗證的要求，其他內容請參考https://sustainableforest.blogspot.com/。

9. Performance evaluation績效評估

9.2 Internal audit內部稽核

9.2.2 Organization

The organization shall:

a) plan, establish, implement and maintain an audit programme(s) including the frequency, methods, responsibilities, planning requirements and reporting, which shall take into consideration the importance of the processes concerned and the results of previous audits;

b) define the audit criteria and scope for each audit;

c) select the auditors and conduct audits to ensure objectivity and the impartiality of the audit process;

d) ensure that the results of the audits are reported to relevant management;

e) retain documented information as evidence of the implementation of the audit programme and the audit results.

9.2.2 組織

組織應：

a) 計畫、建立、實施和維護稽核計畫，包括頻率、方法、責任、計畫要求和報告，並考慮相關過程的重要性和先前稽核的結果；

b) 為每一次稽核定義稽核準則和範圍；

c) 選擇稽核員並進行稽核，以確保稽核過程的客觀性和公正性；

d) 確保稽核結果報告給相關管理層；

e) 保留文件化資訊，以作為稽核計畫實施和稽核結果的證據。

可能資料的整備：

組織應建立一套完善的內部稽核制度，包括稽核計畫、稽核程序、稽核人員等。稽核人員應獨立於被稽核部門，確保稽核的客觀性。稽核應不僅檢查是否符合標準，還應評估經營系統的有效性。稽核結果應作為改善經營系統的基礎。因此組織應準備以下資料：

1.        提供內部稽核程序書或計畫書，包括稽核範圍、頻率、稽核員資格、稽核程序等。

2.        內部歷次稽核的記錄，包括:稽核發現、不符合項、糾正措施等。

3.        稽核員的資格證書或培訓記錄。

4.        提供內部稽核的報告，包括稽核結論、不符合項、糾正措施等。

5.        管理層對稽核結果的審查記錄，以及對經營系統的改進決策。

---------------------------------------------------------------------------------------

PEFC and FSC are the two biggest names in forest certification. So, what's the difference between these two systems? Are they asking forest managers to do completely different things to get certified? Let's dive into PEFC and see what it takes to get certified. For more information, please refer to https://sustainableforest.blogspot.com/.

9. Performance evaluation

9.2 Internal audit

9.2.2 Organization

The organization shall:

a) plan, establish, implement and maintain an audit programme(s) including the frequency, methods, responsibilities, planning requirements and reporting, which shall take into consideration the importance of the processes concerned and the results of previous audits;

b) define the audit criteria and scope for each audit;

c) select the auditors and conduct audits to ensure objectivity and the impartiality of the audit process;

d) ensure that the results of the audits are reported to relevant management;

e) retain documented information as evidence of the implementation of the audit programme and the audit results.

Preparation of possible information:

The organization should establish a complete internal audit system, including audit plan, audit procedures, auditors, etc. The auditor should be independent of the audited department to ensure the objectivity of the audit. Audits should not only check compliance with standards, but also evaluate the effectiveness of the management system. The results of the audit should be used as the basis for the improvement of the management system. Therefore, the organization should prepare the following information:

1.        Provide an internal audit procedure or plan, including the audit scope, frequency, auditor qualifications, audit procedures, etc.

2.        Provide records of previous internal audits, including: audit findings, non-conformities, corrective actions, etc.

3.        Auditor's qualification certificate or training record.

4.        Provide internal audit reports, including audit conclusions, non-conformities, corrective actions, etc.

5.     Management level's review of audit results and decision-making on management system improvements.