Developments in environmental auditing by supreme audit institutions.
At the end of the 1980s, Supreme Audit Institutions (SAIs) became aware of their responsibility towards the environment and environmental policy. In this article, the development of environmental auditing by SAIs during the last 10 years is presented, as well as the current state of the art. The description is based on the results of three questionnaire surveys held in 1994, 1997, and 2000 by the INTOSAI Working Group in Environmental Auditing. In most countries, the government has stipulated some form of environmental policy, and the SAI has a mandate to carry out regularity and/or performance audits. The activities of SAIs have developed substantially since 1993. Nowadays, environmental auditing is a substantial and regular part of the audit work of more than half of the SAIs. Environmental problems are often transboundary in nature. SAIs can contribute to international environmental cooperation by auditing the compliance of their national government with international environmental obligations and commitments. The INTOSAI Working Group on environmental auditing wants to enhance this type of audit and has provided guidelines for the audit process and the selection of international agreements. Moreover, cooperation between SAIs is a good method to exchange experiences and to learn from each other.
Van Leeuwen
Sylvia
S
Netherlands Court of Audit, Audit Department of Agriculture, Nature Conservation, and Fishery, The Hague, The Netherlands. s.vanleeuwen@rekenkamer.nl
D004777:Environment; D004784:Environmental Monitoring / Q000592:standards* / Q000706:statistics & numerical data*; D004785:Environmental Pollutants / Q000032:analysis; D007391:International Cooperation; D011050:Policy Making; D011786:Quality Control
D004785:Environmental Pollutants