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Activities of the INTOSAI Working Group on Environmental Auditing


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Title: Activities of the INTOSAI Working Group on Environmental Auditing

Activities of the INTOSAI Working Group on
Environmental Auditing
  • Ms Kaire Kesküla
  • Senior Advisor
  • Secretariat of the INTOSAI WGEA

  • WGEA membership and functioning
  • Key WGEA documents completed in 2010
  • WGEAs 2011-2013 work plan activities
  • incl. preliminary results of the 7th Survey for
    ASOSAI region
  • Recent and upcoming meetings
  • Overview of Rio20 and the World Congress
  • Auditing climate change INTOSAI WGEAs

WGEA membership and functioning (i)
  • 72 member SAIs
  • WGEA Steering Committee
  • Argentina, Brazil, Canada, China, Egypt, Estonia,
    Finland, India, Indonesia, Lesotho, Morocco, New
    Zealand, Norway, Tanzania, United Kingdom, United
  • Coordinators of RWGEAs
  • - ACAG/PASAI New Zealand
  • - AFROSAI Tanzania
  • - ARABOSAI Egypt
  • - ASOSAI China
  • - EUROSAI Norway
  • - OLACEFS Argentina

WGEA membership and functioning (ii)
  • Chair Mr Mihkel Oviir, AG, National Audit
    Office of Estonia
  • 2nd chairmanship term from 2011
  • INTOSAI WGEA Secretariat

Tõnis Saar Secretary General
Margit Lassi Senior Advisor
Kaire Kesküla Senior Advisor
Tuuli Rasso Senior Advisor
Key WG documents completed in 2010
  • Guidelines on EA
  • climate change (Norway)
  • sustainable energy (Czech Republic)
  • forestry (Indonesia)
  • minerals and mining (Tanzania)
  • fisheries (South Africa)
  • environmental accounting (USA)
  • Cooperative projects

2011-2013 WP projects (i)
  • Research projects
  • Land use/land management practices (Morocco)
  • Environmental data (Canada/USA)
  • Environment and sustainability reporting
  • Environmental issues associated with
    infrastructure (UK)
  • Impact of tourism on wildlife conservation
  • Guidance materials
  • Integrating fraud and corruption issues to
    environmental auditing (Norway)
  • An update of the 2004 document Auditing Water
    Issues Experiences of Supreme Audit Institutions

2011-2013 WP projects (ii)
  • Training modules
  • auditing climate change (Norway and Estonia) -
  • auditing mining (Tanzania)
  • auditing forestry (Indonesia).
  • Global Training Facility on EA
  • To be hosted by the SAI of India
  • Outline of the 1st international
  • WGEA training programme prepared
  • Course planned for 2013 in Jaipur,
  • at the iCED centre.

2011-2013 WP projects (iii)
  • IDI-WGEA transregional cooperative EA capacity
    building programme on forestry
  • Programme wrap-up meeting
  • held in Võru, Estonia in June 2012
  • Draft audit cases and compendium
  • completed.
  • 7th Survey and Annual Audit Collection
  • A total of 118 SAI responses to the Survey
  • First Survey draft report prepared
  • Annual Audit Collection 2012 will be sent to
    INTOSAI members in
    October 2012.

7th Survey ASOSAI region
  • 32 responses from the region
  • Overall expansion of compliance and performance
    audits on environmental topics since 2009
  • Planned audit topics for next 3 years forestry
    and timber, climate change
  • On average, 1-4 SAI employees engaged in
    environmental auditing
  • 66 of SAI respondents plan to increase the
    number of EAs as well as staff conducting EAs
  • Notable increase in cooperation between SAIs
    audits on environmental subjects, exchange of
    information and experiences
  • Most common barriers for EA lack of
    skills/expertise, lack of environmental data,
    lack of human resources
  • Training on EA and environmental issues most
    necessary developments for SAIs.

2011-2013 WP projects (iv)
  • Greenlines
  • Volume 15 No. 1 published in June 2012
  • INTOSAI WGEA website www.environmental-auditing.or
  • Website continuously maintained
  • Several enhancements made in July 2012
  • New photo gallery
  • Greenlines web editor template
  • Search engine functionality
  • Smaller visual enhancements

INTOSAI Journal special EA issue
  • WGEA Secretariat collaborated
  • with GAO USA on a special
  • environmental auditing issue
  • published in July 2012
  • Editorial interview with the WGEAs
  • Chair, Mr Oviir
  • Contribution articles from SAIs of
  • India, Indonesia, USA and regional
  • coordinators.

Recent WGEA meetings
  • WG14 and SC11 held in Buenos Aires, Argentina,
    7-11 November 2011
  • WG14
  • Training seminar Environmental Audit for
  • Beginners
  • Working sessions on the WP topics
  • Keynote addresses by ACCA, INTERPOL, OECD,
    Transparency International, UNEP, World Bank.
  • SC11
  • Draft projects reviewed and approved
  • Consensual support to the candidature of the SAI
    of Indonesia as the chair of INTOSAI WGEA from
    2014 onwards

Upcoming12th SC meeting
  • Scheduled for 3-6 October 2012 in Jaipur, India
  • Steering Committee will review all the 2011-2013
    WP project drafts and discuss the next work plan
    for 2014-2016
  • SAI of China will present ASOSAI WGEA.

Upcoming15th WG meeting
  • Scheduled for 3-7 June 2013 in Tallinn, Estonia
  • Assembly will approve all the completed projects
    and the next work plan for 2014-2016
  • Tutorials on the new research papers and guidance
  • SAIs sign up to new project teams
  • Unofficial hand-over of the WGEAs chairmanship
    to SAI Indonesia (official at the XXI INCOSAI in
    the end of 2013).

Rio20 and World Congress on Justice,
Governance and Law (i)
  • UN/INTOSAI symposium, July 2011
  • INTOSAI invited to contribute to Rio20 by
    Secretary-General of UNCSD
  • 2nd half of 2011 - INTOSAI WGEA Survey among all
    189 INTOSAI members (SAIs of Canada and Brazil)
  • November 2011 official contribution paper
    submitted in cooperation with INTOSAI General
    Secretariat to the compilation document of Rio20
  • 17-20 June 2012 WGEA at the UNEPs World
    Congress on Justice, Governance and Law for
    Environmental Sustainability

Rio20 and World Congress on Justice,
Governance and Law (ii)
  • SAIs of Canada and Brazil prepared a special
    Rio20 report in cooperation with the WGEA
  • Top 10 reasons for poor progress towards
    sustainable development as perceived by SAIs
  • Unclear/overlapping responsibilities
  • Lack of policy coordination
  • Absent/deficient policies and strategies
  • Insufficient assessment of the environmental
    effects of governmental policies and programs
  • Lack of sustainable development analysis
  • Lack of long term planning
  • Inadequate financial management of environmental
    policies and programs
  • Lack of enforcement of environmental legislation
  • Deficient monitoring and reporting systems
  • Lack of environmental data

Rio20 and World Congress on Justice,
Governance and Law (iii)
  • Proposals of INTOSAI WGEA to the Rio20
  • To acknowledge the crucial role Supreme Audit
    Institutions can play in achieving international
    SD goals by identifying the gaps and building
  • To acknowledge the necessity of improving
    national reporting by including in the annual
    reports of the governments to national
    legislatures information on how international
    environmental commitments are met along with the
    funding of these activities
  • To state that generally accepted standardsetting
    bodies of government reporting should establish
    principles and standards for the development of
    environmental accounts and sustainable
    development accounts
  • To encourage all countries to develop and
    implement a sustainable development policy that
    is supported by a mid-term action plan,
    performance indicators and an external review

Rio20 and World Congress on Justice,
Governance and Law (iv)
  • INTOSAI WGEA side event Environmental Auditing
    for Better Environmental Governance at the
    official Rio20 venue on 21 June 2012
  • Presentation of the WGEAs
  • Rio20 report
  • Introduction of environment
  • audit practices of the SAIs of
  • Brazil, Canada and Zambia.

Rio20 and World Congress on Justice,
Governance and Law (v)
  • World Congress on Justice, Governance and Law for
    Environmental Sustainability prior to Rio20
  • WGEA invited by UNEP to co-sponsor the event
  • Auditors-General from more than 20 SAIs
  • Participation in the discussions and compilation
    of a Rio20 Declaration on Justice, Governance
    and Law for Environmental Sustainability,
    presented to the Heads of Rio20.

Auditing climate change INTOSAI WGEAs
Auditing climate change main theme of
2008-2010 WP of INTOSAI WGEA
  • Auditing the Government Response to Climate
    Change Guidance for Supreme Audit Institutions
  • Project Leader SAI of Norway
  • Contribution of 16 SAIs (incl. Australia, China,
  • Guide-based e-learning course at WGEAs website
  • Coordinated International Audit on Climate Change
  • Project Leader SAI of Canada
  • 14 participating SAIs worldwide (ASOSAI
  • First ever global cooperative audit of
    governments efforts to mitigate or adapt to
    climate change

WGEAs climate change auditing guide
  • Background information on substance, impacts and
    causes of climate change also international
    agreements and national responses.
  • Suggested audit approaches - a step-by step
    process, including
  • mitigation and adaptation (also including
    science, technology and finance)
  • different needs according to different challenges
    and obligations
  • all relevant sectors included
  • Lessons learned
  • Case studies
  • Sources of additional information

Climate change e-learning course
  • Available at INTOSAI WGEAs website
  • Consists of six Modules
  • Module 1 gives an introduction to the climate
    change issue and aims to illustrate why climate
    change is an important field to audit.
  • Modules 2 through 4 go through the four-step
    audit process, based on fictional cases for both
    mitigation and adaptation.
  • Module 6 is a do-it-yourself tool, where
    auditors will be invited to apply the
    four-step approach to their own national climate
    change issues.

Coordinated international audit on climate
  • One of the aims of the project - inspire other
    SAIs to undertake audits of climate change and
    raise awareness of appropriate audit techniques.
  • Covered both mitigation and adaptation issues
  • Good source for starting to gather ideas on
  • What could be the problem areas in managing
    climate change issues
  • What could be possible audit topics and
    sub-questions for answering them
  • Inside the report 14 abstracts of different
    climate change related audits worldwide many
    short case studies

Climate change audit practices of SAIs
  • 117 climate change related audits in the
    international database of environmental audits on
    the website of INTOSAI WGEA (audits since 2003)
  • According to the 7th Survey, climate change
    remains in the focus of SAIs work
  • Climate change adaptation an emerging audit topic
    in addition to mitigation
  • Regional cooperative audits
  • 2009 EUROSAI Audit On Climate Change (10 SAIs)
  • 2010 OLACEFS coordinated performance audit on
    the implementation of the United Nations
    Framework Convention on Climate Change (9 SAIs)
  • Undergoing EUROSAI cooperative audit on
    adaptation to climate change (9 SAIs, 1 observer)

Thank you! kaire.