Discard Audit: Essential Documents to Protect the Board of Directors and the Executive Board

Introduction

Disposal auditing is a fundamental procedure to ensure legal compliance and protect the board of directors and councils of organizations. Proper documentation of the disposal process prevents legal, environmental, and reputational risks.

Importance of Disposal Auditing

The audit details all stages of the disposal process, ensuring that environmental and information security standards are strictly followed, according to guidelines from agencies such as CONAMA (Law No. 6,938/1981) and SINIR (National Information System on Solid Waste Management).

Essential Documents for Disposal Auditing

• Inventory Reports: Detailed listing of the items to be disposed of, including specifications and condition.
• Transfer or Destination Invoices: Legal proofs that demonstrate the proper final destination of waste to authorized organizations, as required by the National Solid Waste Policy (Law No. 12,305/2010).
• Safe Disposal Certificates: Documents issued by service providers duly licensed and registered with environmental agencies, confirming that disposal was performed according to current technical standards.
• Sanitization and Media and Equipment Destruction Protocols: Especially for devices that store sensitive data, it is essential to have certifications related to secure destruction or sanitization, according to the specifications of HD sanitization.
• Collection Records: Proofs of scheduling and pickup, ensuring operational control of the collection phase, with reference to the electronic waste collection service.

Legal and Regulatory Aspects

Compliance is provided for in the standards established by CONAMA Resolution No. 401/2008, which addresses the management and final disposal of solid waste, in addition to the guidelines of the PNRS. For electronic devices, the parameters of the SINIR Technical Reference Manual must be respected.

Responsibilities of the Board of Directors and Council

The board of directors and the council are responsible for approving internal destination processes and monitoring the audit results, ensuring that the organization meets environmental and legal requirements, minimizing the risk of penalties and negative impacts.

Conclusion

An effective disposal audit with robust documentation is key to protecting senior management against legal liabilities and ensuring environmental and information security compliance. The rigorous adoption of these practices guarantees integrity and transparency in disposal processes.