Working
Group
on Environmental Auditing
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INTOSAI and EUROSAI standards Supreme audit institutions (SAIs) within INTOSAI and
EUROSAI use general INTOSAI
Auditing Standards and European Implementing Guidlines for the INTOSAI Auditing Standards. INTOSAI and EUROSAI WGEA Publications INTOSAI and EUROSAI WGEA made several practical
publications on environmental auditing. Publications are available on this page in English and German languages. Auditing Water Issues This publication of the INTOSAI Working Group on
Environmental Auditing was prepared by the Netherlands Court of Audit. The
Netherlands Court of Audit acknowledges the contributions made by many Supreme Audit
Institutions worldwide. Environmental Audit and Regularity Auditing This paper provides guidance to SAIs on how to
conduct environmental audits by applying regularity (financial and compliance)
auditing practices. It demonstrates that SAIs do not necessarily require a performance
audit mandate to conduct audit work with an environmental focus. Towards Auditing Waste Management At the Eighth Meeting of the INTOSAI WGEA in 2001
Ottawa, Canada, the INTOSAI WGEA adopted waste management as one of the central
themes of its 2002-2004 Work Plan. Toward Auditing Waste Management gives an overview of
waste management issues and provides SAIs with the information they need to conduct
audits in this area. Sustainable Development: The Role of Supreme Audit
Institutions This paper offers an overview of the concept of
sustainable development and includes practical guidance to SAIs on how to integrate
sustainable development and includes sustainable development into their audit work. Guidance on Conducting Audits of Activities with an
Environmental Perspective The purpose of this guide is to provide SAIs with a
basis for understanding the nature of environmental auditing as it has so
far developed in the governmental sphere. This basis is intended to provide a sound
starting point from which to create an approach to the satisfactory discharge of environmental auditing
responsibilities within the context of each SAI’s jurisdiction The Audit of International Environmental Accords The purpose of this guide is to provide SAIs with a
basis for understanding the nature of environmental auditing as it so far
has developed in the governmental sphere. This basis is intended to provide SAIs a sound
starting point for initiating audits of activities with an environmental perspective. The aim is
to stimulate the thinking in SAIs about auditing international environmental accords
and to provide some stepping-stones. How SAIs may Co-operate on the Audit of
International Environmental Accords The objectives of the booklet are to define the
approaches by which these audits might be carried out, to outline the advantages and
disadvantages of each type of audit, to outline the general nature and methodology of each type of audit,
decribe a protocol or agreement for SAIs to use when carrying out and reporting such
audits, to outline incentives for SAIs to carry out autits of international accords and to work
closely in some manner with other SAIs and to provide some actual examples for such audits and
the associated advantages and/or disadvantages. Natural Resource Accounting The paper consists of two parts: part 1 presents
possibilities for SAIs to play a role in Natural Resource Accounting and part 2 contains
a preliminary study on Natural Resource Accounting, dealing with subjects like definition
of Natural Resource Accounting, problems in the practice of natural resource accounting, the
state of the art of international organisations dealing with natural resource accounting as well as
the activities which are world-wide performed at the national level. |
