28Nature of environmental audit

#### 28 Nature of environmental audit (1) The environmental audit for the purposes of the implementation of the NEPM is to consist of: (a) an evaluation of the nature of the environment that is or will be affected by the activities; and (b) an assessment of the risks to the environment resulting from the activities; and (c) an assessment of the existing capacity of the Commonwealth or the Commonwealth authority to comply with the NEPM in carrying on the activities; and (d) an assessment of what the Commonwealth or the Commonwealth authority will need to do in order so to comply. (2) In carrying out the environmental audit, the environmental auditor may, if: (a) an environmental audit relating to the implementation of the NEPM was completed within the preceding 2 years; and (b) the environmental auditor is satisfied that the previous environmental audit is still relevant; have regard to the results of the previous audit. (3) If: (a) the environmental auditor is carrying out the environmental audit; and (b) in the course of carrying out the audit, the environmental auditor conceals, or fails to take into account, any information or document; and (c) the information or document is relevant to the audit; the environmental auditor commits an offence punishable on conviction by imprisonment for not more than 6 months. > Note 1: Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility. > Note 2: Subsection 4B(2) of the Crimes Act 1914 allows a court that convicts an individual of an offence to impose a fine instead of, or in addition to, a term of imprisonment. The maximum fine that a court can impose on the individual is worked out by multiplying the maximum term of imprisonment (in months) by 5, and then multiplying the resulting number by the amount of a penalty unit. The amount of a penalty unit is stated in section 4AA of that Act.