In the case of ISO 14001 EMS audits that follow the recommendations of ISO 19011,...

From ISO 19011:2018:

Clause 5.4.3:

“The audit plan should consider the potential impact on the auditee's processes during audit activities to minimize disruption.”

Clause 5.2 and 5.3:

“The audit programme frequency should be based on the significance of the environmental aspects, past audit results, changes, and risks.”

Internal auditors auditing their own work violates auditor impartiality (Clause 4.4.2 - Auditor Independence).

Second-party audits are customer-supplier audits, not certification body audits (Clause 3.7 - Audit Types).

EMS auditors must consider the organization's preparedness for emergencies (ISO 14001:2015 Clause 8.2).