Technical Articles

International Journal of Government Auditing – July 2012


WGEA’s Environmental Audit Guidance Materials Are Increasingly Popular

The WGEA secretariat conducts surveys of SAIs once in each 3-year working period to learn more about their needs and interests and study trends in environmental auditing. According to the surveys, guidance materials have long been the most sought-after products of the WGEA. The WGEA plans to complete materials that are currently under way (see box below) in June 2013. All of the relevant materials can be obtained from the INTOSAI WGEA website (http://www.environmental-auditing.org).

WGEA guidance materials are reinforced by training conducted in the relevant subject area (e.g., biodiversity or climate change). The availability of guidance materials has also clearly encouraged the regional Working Groups on Environmental Auditing (RWGEAs) to initiate cooperative audits.

Recent and Upcoming WGEA Guidance Materials and Research Papers

2010

  • Auditing forests, developed by the SAI of Indonesia
  • Auditing mining, developed by the SAI of Tanzania
  • Auditing sustainable energy, developed by the SAI of the Czech Republic
  • Auditing sustainable fisheries management, developed by the SAI of South Africa
  • Auditing the Implementation of Multilateral Environmental Agreements (MEA): a primer for auditors, developed in cooperation with the United Nations Environmental Program
  • Environmental accounting: current status and options for SAIs, developed by the SAI of the United States
  • Auditing the government response to climate change, developed by the SAI of Norway

Due in 2013

  • Land use/land management practices, developed by the SAI of Morocco
  • Environmental data, developed by the SAIs of Canada and the United States
  • Environment and sustainability reporting, developed by the SAI of Finland
  • Environmental issues associated with infrastructure, developed by the SAI of the United Kingdom
  • Impact of tourism on wildlife conservation, developed by the SAI of Lesotho
  • Audit guidance material on how to integrate fraud and corruption issues into auditing of environmental and natural resource management, developed by the SAI of Norway
  • Update of the 2004 guidance material Auditing Water Issues: Experiences of Supreme Institutions, developed by the SAI of the United States