Environmental auditing and environmental scanning refer to the same process.

Environmental auditing and environmental scanning are indeed distinct processes, which makes the assertion that they refer to the same process incorrect.

Environmental auditing is a systematic evaluation of an organization's environmental performance, practices, and compliance with environmental regulations. It typically involves reviewing procedures, documentation, and operations to identify areas for improvement and ensure adherence to environmental laws, standards, and internal policies. The outcome of an environmental audit is often a report detailing findings, recommendations, and potential compliance or performance gaps.

On the other hand, environmental scanning is a broader process that involves the continual gathering and analysis of information about external environmental factors that can impact an organization. This encompasses monitoring trends, assessing risks, and identifying opportunities related to the environment, economics, social factors, technological changes, and political conditions. Environmental scanning helps organizations anticipate changes and adjust strategies accordingly.

By understanding these definitions, it becomes clear why the statement is false, as the two processes, while both related to environmental considerations, serve different purposes and methodologies.