Tag: climatechange

Small islands like Malta are particularly vulnerable to climate change hazards. In October 2019, the Maltese Parliament had unanimously declared a climate emergency, stressing the need to take new measures to address this environmental phenomenon.

Climate change is one of the biggest global problems of modern time. Greenhouse gas emissions, melting glaciers, forest fires, deforestation and misallocation of water resources have a negative impact on the environment, economic and social conditions. 

The fight against climate change requires Hungary to develop a common set of principles-based targets and to operate a coherent framework for action, monitoring and feedback in order to meet national and international targets for reducing greenhouse gas emissions. This is highlighted by the analysis of the State Audit Office of Hungary (SAO) concluded in 2024, which audited the measures aimed at reducing greenhouse gas emissions and the strategic framework of Hungary in the light of the dynamically changing requirements of the European Union (EU).

The Australian National Audit Office’s (ANAO) climate change-related audits are generally conducted under the Auditor-General’s performance audit mandate. The ANAO’s performance audit activities involve audits of the performance of Australian Government programs and entities with a focus on assessing economy, efficiency, effectiveness, ethics, and legislative and policy compliance. In 2023–24, the ANAO tabled 45 performance audits in the Australian Parliament, with six audits relating to climate change, energy, the environment and agriculture sectors. 

The Supreme Audit Office of the Republic of Poland (NIK) audited the implementation of a strategic pilotage project, Forest carbon farms, to verify its performance and if funds were spent efficiently during its implementation by the General Directorate of State Forests. The audit also looked at whether it enabled obtaining the best outcomes, and if forest divisions correctly and reliably planned and performed their activities included in the project. 

The Board of Audit and Inspection (BAI) conducted an audit of the Korea National Railway (KORAIL) to prepare it for possible buckling of railways that may be caused by intense heat waves, the fingerprint of global warming. It seemed worthwhile to share the audit methodologies employed in this audit with INTOSAI members and the public sector auditing community, notably as the methodologies utilized the scientific analysis of the correlation between temperatures of air and railroads, as well as the simulation of future temperature scenarios.

Climate change already has severe consequences for developing countries. Through the Paris Agreement, adopted in 2015, Norway and other industrialised countries committed to support climate change adaptation efforts in developing countries. 

In every region across the globe, climate change is driving extreme weather events like heatwaves, heavy rainfall, and drought to increase and intensify, according to the Intergovernmental Panel on Climate Change.(1) These extreme weather events have led to natural disasters which have cost lives, displaced people, devastated economies, and racked up billions of dollars in damages.(2)

The global climate crisis poses significant threats including water scarcity, extreme weather events, and impacts on agriculture, food security and human health. Israel’s geographical location magnifies these risks as being a ‘Hot Spot’. Various governmental bodies, such as the Ministries of Finance, Environmental Protection, Energy, Transportation, Economy, Agriculture, Defense, the Israel Defense Forces (IDF), and the Planning Administration within the Ministry of Interior, have different responsibilities for addressing climate change. 

According to the State of the Climate in Asia (2023) report, the average temperature of Asian countries in 2023 rose by 0.91 degrees Celsius compared to the period from 1991-2020. This results in a rise in sea surface temperature, which further intensifies tropical cyclones and severe rainfall that leads to floods and landslides. Indonesia has encountered a total of 300 natural disasters, including 200 instances of flooding between 1990 and 2021. These events have caused harm to around 11 million individuals. Figure 1 shows that all-natural disasters that happened in Indonesia were caused by climate change.

Cyprus has been facing water scarcity for years. The lack of natural surface water systems, such as lakes and rivers, has historically led to excessive exploitation of groundwater. Over-extraction from underground water bodies, in combination with reduced rainfall, as a result of climate change, have led to the current situation, where most of Cyprus’ aquifers are in poor condition. To address the need for sufficient water reserves, in the past, the government has constructed dams to collect rainwater that would otherwise flow into the sea and has developed infrastructure to transfer water to areas with less rainfall, with the Southern Conveyor Project being the most significant. However, the reduction in rainfall mentioned above impacts adversely on the quality of water collected in the dams.

The French Constitution entrusts the Cour des Comptes with the task of informing the public through its public reports. The Annual Public Report (APR) is an essential vehicle for this information. The law specifies that it concerns “a major public policy issue to which the Cour des Comptes wishes to draw the attention of the public authorities and contribute to informing citizens”. In its 2024 annual public report, the Cour des Comptes examined the theme of public action to adapt to climate change.

Future uncertainty, driven by factors such as climate change, technological advancements, and global dynamics, poses challenges that require organizations and governments to adopt more flexible, adaptive, and resilient approaches to planning. SAIs play a crucial role in addressing climate change and future uncertainty by providing insights into the effectiveness of climate-related initiatives and fostering greater accountability and transparency. Strategic foresight in auditing is essential for anticipating and preparing for future uncertainties, enabling organizations to navigate risks and opportunities proactively. Applying a six-step foresight framework in auditing the energy transition, particularly in the electricity sector, allows auditors to evaluate progress, identify gaps, and provide recommendations for more sustainable and resilient energy policies. By integrating strategic foresight into auditing practices, organizations can better prepare for the complexities of a rapidly changing world and build resilience against future uncertainties.

Considering the rise in environmental concerns and the growing importance of ecological transition issues in all national and local public policies, the French Cour des comptes, the supreme audit institution (SAI) that forms the financial jurisdictions with the regional and territorial audit chambers (CRTCs), has organized with the latter to strengthen the relevance of their audit and assessment work in these areas, which already account for a growing share of their scheduled work. 

Auditing the performance of government environmental programs is concerned with the three E’s, Economy, Efficiency, and Effectiveness, like most performance audits. However, it is very difficult to set up performance indicators and select adequate methodology to analyze the performance results for auditing in various environmental programs.

The threat of climate change looms large in today’s world of rapid global change, altering the social, economic, and environmental landscapes at a rate never seen before. As the effects of this global catastrophe become more obvious, it is critical that communities and organizations fully recognize, evaluate, and manage the risks involved. This thorough research uses real-world case studies and scenarios to provide a greater knowledge of this important topic as it investigates the key role that auditing plays in assessing the effect, risk, and resilience of entities in the face of climate change.

Have you ever wondered what happens when public funds meant to mitigate climate change are not spent wisely? Or how legal compliance in the use of these funds could make or break our efforts to build resilient communities? As auditors, we often find ourselves at the crossroads of these crucial questions. In a world increasingly defined by climate change impacts, the role of Supreme Audit Institutions (SAIs) has never been more vital. We are the guardians of not just accountability but also of ensuring that every dollar and every decision counts toward a sustainable future.

EUROSAI Working Group on Environmental Auditing (EWGEA) celebrated its 25th anniversary during its Spring Session on 15-17 May 2024, hosted by the National Audit Office of Malta. The EWGEA Chair received many words of appreciation on this occasion from both previous EWGEA Chairs:, the Auditor General of Norway and Auditor General of Estonia.

Author: INTOSAI Development Initiative Climate change has, and will have, an impact on every single…

Author: Toni Gillich, INTOSAI Journal Secretary, U.S. GAO  The 26th United Nations(UN)/INTOSAI Symposium 2024 took…

Authors: Paula Hebling Dutra, Hugo Chudyson Araújo Freire, Carlos Eduardo Lustosa da Costa, Dashiell Velasque…

The INTOSAI Working Group on Environmental Auditing (WGEA) has observed an increasing diversity in audits on climate action. In addition to climate change mitigation, Supreme Audit Institutions (SAI) are increasingly auditing climate change adaptation and social aspects. At the same time, developing country SAIs are becoming more engaged. The latest INTOSAI WGEA survey shows that SAIs’ interest in environmental audits and auditing climate action continues to grow.