Which two of the following documents are not required for documentation review by an auditor conducting a Stage 1 certification audit to ISO 14001?

The purpose of an ISO 14001 Stage 1 audit is to conduct a readiness review of the organization's Environmental Management System (EMS). This audit primarily focuses on the documented system design and planning to determine if it meets the standard's requirements and is ready for the Stage 2 implementation audit. An organization's financial statement (C) is not required as it falls outside the scope of an EMS audit. While the management review record (D) is mandatory documented information for a functioning EMS, its detailed review is typically a focus of the Stage 2 audit, which verifies implementation and effectiveness. The Stage 1 audit confirms that the process for management review is planned and in place, but the record itself may not yet be available or complete for a newly implemented system.

A. A list of planned emergency responses is a core requirement of Clause 8.2 (Emergency preparedness and response) and is essential for reviewing the system's design in Stage 1.
B. An internal audit schedule is necessary to demonstrate that the internal audit program (Clause 9.2) has been established and planned, a key readiness checkpoint for Stage 1.
E. Documented information on the environmental objectives is a fundamental requirement (Clause 6.2.1) that defines the EMS's goals and is a primary focus of the Stage 1 documentation review.
F. The list of environmental aspects is a foundational document for the entire EMS (Clause 6.1.2) and must be reviewed during Stage 1 to understand the system's scope and basis.

1. ISO/IEC 17021-1:2015, Conformity assessment — Requirements for bodies providing audit and certification of management systems — Part 1: Requirements.

Section 9.3.1.2.1 outlines the objectives of a Stage 1 audit. It emphasizes reviewing the client's documented information and evaluating if processes like internal audits and management reviews are "planned and performed" to substantiate readiness for Stage 2. This distinguishes the Stage 1 focus on planning from the Stage 2 focus on the results and records of performance.

2. ISO 14001:2015, Environmental management systems — Requirements with guidance for use.

Clauses 6.1.2, 6.2.1, 8.2, 9.2.2, and 9.3 specify the requirements for documented information related to environmental aspects, objectives, emergency response, internal audit programs, and management review results, respectively. The standard requires these to exist in a mature EMS, but audit practice, as defined in ISO/IEC 17021-1, separates the review of plans (Stage 1) from the review of implementation records (Stage 2).

3. Sârbu, R. (2017). The necessary steps for the certification of the environmental management system according to ISO 14001:2015. MATEC Web of Conferences, 121, 04013.

Section 3, Paragraph 2 describes the two-stage certification process. It states, "The first stage audit... is a review of the documentation... The purpose of this audit is to check if the requirements of the standard are documented..." This academic description supports that Stage 1 is primarily a review of the documented design (plans, procedures, objectives) rather than implementation records like management review outputs. (DOI: https://doi.org/10.1051/matecconf/201712104013)