INTOSAI
Guidance on
Conducting Audits of Activities with an Environmental Perspective
INTOSAI Working Group on
Environmental Auditing
INTOSAI Working Group on Environmental Auditing Chair Mrs. Saskia J Stuiveling
Netherlands Court of Audit
Members of the INTOSAI Working Group on Environmental Auditing
Austria
Dr. Helmut Berger Rechnungshof Kuwait
Mr. Barrak Khaled Al -Marzouq State Audit Bureau
Brazil
Mr. Luciano Carlos Batista Tribunal de Contas da União Lybia
四六级考试官网Dr. Mahmoud Badi
General People’s Committee for Popular Control
Cameroon
Mr Prof. Francois-Xavier Owona Ndouguessa Service du Contrôle Malta
Mr William Peplow National Audit Office
Canada
Mr. Wayne Cluskey
Office of the Auditor General New Zealand
Mr Martyn Pinckard
The Office of the Controller and Auditor General
Czech Republic
Mr Miroslav Kruchina Supreme Audit Office Norway
Mrs. There Johnn Riksrevisjonen
Chile
Mr Arturo Aylwin Azocar Contraloria General de la República Pakistan
Mr Mansur Hussain Auditor Generals Office
Colombia
Dr. David Turbay Turbay Contraloria General de la República Paraguay
Dr. Daniel Fretes Ventre Contraloria General de la Republica
Costa Rica
Lic. Luis Fernando Vargas Benavides Contraloria General de la República Peru
Mrs. Carmen Higaonna de Guerra Contraloria General de la República
Egypt
Dr. Gawdat El - Malt Central Auditing Organization Poland
Mr. Zbigniew Wesolowski Supreme Chamber of Control
El Salvador
Lic. Mauricio Machón
aspeederCorte de Cuentas de la República Romania
Mr. Dr. Ioan Condor Romenian Court of Audit
Estonia
Mrs Karin Kuller State Audit Office Russian Federation
Mr Sergey P. Openishev
Accounts Chamber of the Russian Federation
European Union
Mr Francois Colling European Court of Auditors Saudi Arabia
Mr. Tawfik Ibrahim Tafik General Auditing Bureau
Georgia
Mr Zurab Dvali Chamber of Control South Africa
Mr Graham Randall
Office of the Auditor General
Indonesia
Mr. M.P.S. Yoedono
Badan Pemeriksa Keuangan Republik Indonesia Sri Lanka
Mr. S.C. Mayadunne Auditor General’s Department
Islamic Republic of Iran
Mr. Seyed Kazem Mrivalad Divan_e Moshabat_e Keshvar United Kingdom
Mr Joe Cavanagh National Audit Office
Jordan
Dr Abed Kharabsheh Divan Al Muhasabeh United States of America Mr Steven Elstein General Accounting Office
Republic of Korea行政管理就业前景
Dr. Jong-Nam Lee
Board of Audit and Inspection Zimbabwe
billiardsMr. E. Harid
dvd rOffice of the Comptroller and Auditor General
Foreword
At the XVth INCOSAI in Cairo 1995, it was decided that, using the INTOSAI Auditing Standards as a basis, the INTOSAI Working Group on Environmental Auditing should develop a guide containing guidelines and methodologies for the conduct of environmental audits.
At the XVIth INCOSAI in Montevideo 1998, an exposure draft of the guide was prented. In the period after 1998, an amended draft was developed, using the suggestions and comments of the members of the INTOSAI Working Group on Environmental Auditing. At its 47th meeting in Seoul, October 2000, the INTOSAI Governing Board agreed to make the booklet an official INTOSAI-document, and subquently that it should be brought forward to the XVIIth INCOSAI in Seoul, October 2001. Following the official INTOSAI procedure, the draft booklet was then nt out to all INTOSAI-members for comments, whereof about 25 reacted.
The purpo 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 starting point from which each SAI can create its own approach to the satisfact
ory discharge of environmental auditing responsibilities within the context of each SAI’s jurisdiction and mandate. It is therefore a very important tool for the further development of the practice of environmental auditing by SAIs.
I am honoured to prent this guide to the XVIIth INCOSAI. The development of the guide was co-ordinated by the Office of the Controller and Auditor General of New Zealand. I would like to thank especially Mr. Terry McLaughlin and Mr. Martyn Pinckard for the dedicated and professional way they prepared this booklet.
I also would like to express my gratitude to the members of the INTOSAI Working Group on Environmental Auditing and other SAIs who contributed to this guide by sharing their experiences and commenting on the draft versions.
I hope this booklet will be an inspiring an helpful tool for all SAIs interested in the further development of environmental auditing. Saskia J Stuiveling
Chair of the INTOSAI Working Group on Environmental Auditing President of the Netherlands Court of Audit
The Hague
October 2001
PREFACE
Over the past 20 years global awareness of environmental issues
has grown rapidly – with particular emphasis on matters such as
ozone depletion, the destruction of rain forests, and global
warming. The greatly incread knowledge and experience of
environmental issues acquired during this period have led to a
awful是什么意思rethinking of the role and responsibilities of both governments (at
my happiness什么意思
袁娅维crazynational and local level and their associated agencies) and
industries. Some of the crucial changes to have taken place are:
♦The expansion of environmental regulation by state and
local authorities.
♦The increasing cost of environmental protection for both
the private and public ctors. The resources spent by both
ctors on pollution control have incread, and both
neeabusiness and government bodies are looking for more
cost-effective ways of dealing with compliance issues.
♦Environmental awareness among financial institutions −
both national and international. The pressure and scrutiny
brought to bear by the institutions provide governments
and business with the impetus to give environmental
issues clor consideration.
♦Following the United Nations Conference on the
Environment in Rio de Janiero, governments and
corporations around the world have shown more concern
about sustainable development1.
The increasing concern that organisations affecting the
environment should be accountable for their actions has led to
requirements for the conquences of tho actions to be reported.
In turn, the expectation has grown that the reprentations made in
the environmental reports should be subject to independent
audit. As a result of the implications for SAIs of this expectation,
the subject was taken up by INTOSAI.
To develop its respon to the subject INTOSAI established a
working party that was responsible for producing the material for
consideration in conjunction with Theme I: Environmental
Auditing addresd at XV INCOSAI, Cairo 1995. This guide has
been prepared in respon to recommendation 1 on sub-theme IC
adopted by XV INCOSAI:
1 The INTOSAI working group is currently preparing a paper addressing sustainable development and how the concept can be addresd by environmental auditing.
“The INTOSAI Working Group on Environmental Auditing should develop, using the INTOSAI Auditing Standards as a basis, guidelines and methodologies for:
♦The conduct of environmental audits; and
♦The development of technical criteria by SAIs.”
The term “environmental auditing” is a convenient label generally ud to describe one of a plethora of activities – such as management audits, product certification, governmental control measures and many other activities – which bear little or no relation to an external audit. SAIs also often carry out activities that, by definition, do not qualify as audits, but which contribute to better government. In this guide the term “environmental auditing” is ud solely in the context of the independent external audit.
At XV INCOSAI (Cairo), it was agreed that environmental auditing is, in principle, not different from the audit approach as practid by SAIs and that it could encompass all types of audit. In this context, audit attention may be devoted to, for example, the disclosure of environmental asts and liabilities, compliance with legislation and conventions – both national and international – as well as to measures instituted by the audited entity to promote economy, efficiency and effectiveness.
The purpo 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 and mandate.
The three ctions of this guide respectively:
♦Consider the application to environmental audits of the INTOSAI Auditing Standards.
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♦Offer practical assistance in developing methods and practices for carrying out environmental audits −
particularly performance audits, supported by examples.
♦Suggest an approach to establishing the technical criteria to be ud as the benchmarks for an environmental audit.
