The year 2010 has reminded us once again that management of EHS responsibilities can have a substantial impact on people, the environment, and a company’s bottom line. In this article, Lawrence Cahill asks whether the EHS audit profession has lost its way and needs to develop a new approach.

As part of a proposed settlement agreement, the U.S. Occupational Safety and Health Administration (OSHA) ordered BP to “audit a statistically significant number of pressure vessels, piping and instrument controls during the company’s PSM compliance audits” at one of its refineries. This article explores the implications of conducting a statistically significant audit sample and reviews the requirements for audit sampling contained in several auditing standards.