Text for items from 16 to 201 ____ Environmental auditing is essentially an environmental management tool for measuring the effects of certain activities on the environment against set criteria or standards. The4 relevance of this tool is growing because organisations of all kinds now recognise the importance of environmental matters and accept that their environmental performance will be7 scrutinised by a wide range of interested parties. These parties will use environmental auditing to investigate, understand and identify actions which help improve existing human activities,10 with the aim of reducing their adverse effects on the environment. An environmental auditor is the professional who will, on behalf of these parties, study an organisation’s13 environmental effects in a systematic and documented manner and will produce an environmental audit report based on the data provided. There are many reasons for undertaking an16 environmental audit, which include issues such as environmental legislation and pressure from customers. As a matter of definition, the term “audit” has its19 origins in the financial sector. Auditing, in general, is a methodical examination of procedures and practices aimed at verifying whether they comply with legal requirements, internal22 policies and accepted practices. The expression “environmental auditing” is often used as a generic term covering a variety of management practices used to evaluate a company’s25 environmental performance. Strictly, it refers to checking systems and procedures against standards or regulations, as said before, but it is often used to cover the gathering and evaluation28 of any data with environmental relevance. Considering the terminology used in the area, environmental auditing should not be confused with31 environmental impact assessment, although both are environmental management tools and the difference between them has become blurred. The former is carried out when a34 development is already in place, and is used to check on existing practices, assessing the environmental effects of current activities. It is correct to say that it provides a “snap-shot” of37 looking at what is happening at that point in time in an organisation. The latter is an anticipatory tool, that is, it takes place before an action is carried out. It is therefore an attempt40 to predict the impact on the environment of a future action, and to provide this information to those who make the decision on whether the project should be authorised.Internet: <www.soas.ac.uk> (adapted).Based on the text, judge the following items. In the excerpt “it takes place before an action is carried out” (l. 38 and 39), the pronoun “it” refers to “anticipatory tool” (l.38).