Tag: environmental auditing

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.

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.

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. 

From an aerial view, the Maldives appears as a dazzling pearl necklace, with its scattered islands forming intricate atolls in the Indian Ocean. Yet, the true heart of our nation lies beneath the surface—our extensive and vital reef system. Spanning 4,513 square kilometers, these reefs are the seventh largest globally, sustaining a diverse ecosystem of over 1,200 marine species. For our small island nation, these pristine waters, vibrant marine life, and sandy beaches are not just natural treasures but the backbone of our economy. Furthermore, our reefs act as crucial barriers, protecting our low-lying islands—80% of which are less than one meter above sea level—from the ocean’s relentless forces. 

In September 2017, the Caribbean Island of St. Maarten experienced a catastrophic natural disaster as Hurricane Irma made landfall. The aftermath saw the island’s infrastructure significantly damaged or destroyed. Except for the military, communication, such as the Internet and mobile networks, were available intermittently, leading to sporadic contact with external entities. Efforts were quickly made to evacuate tourists and other visitors from the island while coordinating the arrival of humanitarian aid to provide shelter, food, and support to the impacted residents.

Like many places in the Intertropical Convergence Zone, the French territory of New Caledonia is affected by potentially destructive climatic hazards. These include cyclones and periods of drought or heatwaves that exacerbate forest fires. However, what we know about the impact of climate change on New Caledonia is still insufficient.

Small Island Developing States (SIDS) are in the forefront of climate change facing the impacts first. This article sheds light on the INTOSAI Working Group on Environmental Auditing (WGEA) activities in the area, the challenges in the PASAI WGEA regions, as well as special challenges from one of the most low-lying nations in the world, the Maldives.

The Republic of Palau entered into two loan agreements for $28 million with the Asian Development Bank (ADB) to fund the Koror–Airai Sanitation Project (the project). The project’s objective project was to provide effective, efficient and sustainable sanitation services to the Koror and Airai areas of Palau, and was expected to be completed by 2022. The project included sewage collection, a treatment and disposal system, and consulting services to manage and implement these activities. 

Climate change is one of the prevalent environmental issues that the world is facing nowadays. It is one of the greatest challenges faced by humanity, as it affects every country and has devastating effects on communities and individuals. Climate change is a significant shift on temperature, precipitation, and climate that leads to increasing sea level, warmer temperature, flood and also gradual changes on species and other organism habitat.

One of the new collaborations of INTOSAI Donor Cooperation is with the INTOSAI Working Group…

Author: WGEA Secretariat, SAI Finland The INTOSAI Working Group on Environmental Auditing (WGEA) supports and…

Multiple INTOSAI entities jointly organized a discussion panel in New York City to spotlight Supreme Audit Institution (SAI) contributions to the United Nations’ (UN) 2030 Agenda and efforts to address UN Sustainable Development Goals (SDGs).

Every three years, the INTOSAI Working Group on Environmental Auditing (WGEA) publishes a survey providing a state of play on environmental auditing globally. The survey gives an overview of the audits Supreme Audit Institutions (SAIs) have conducted and plan to undertake, the resources SAIs have dedicated to the work, the topics they have chosen, the ways in which they have conducted and communicated about their audits, and the main barriers to their work. WGEA’s 10th survey, which 71 SAIs responded to, indicates…

From 2021 to 2022, the Working Group Specialized in the Fight against Transnational Corruption (GTCT) of the Organization of Latin American and Caribbean Supreme Audit Institutions (OLACEFS) conducted a variety of activities. The president of GTCT is the Office of the Comptroller General of the State of Ecuador, and the group includes 17 Supreme Audit Institutions (SAIs) from the region. GTCT developed…

The Supreme Audit Court (SAC) of the Islamic Republic of Iran participated in the 14th annual International Organization of Supreme Audit Institutions (INTOSAI) Working Group on the Fight Against Corruption and Money Laundering (WGFACML) meeting to exchange…