Coordinated International Audit on Climate Change Key Implications for Governments and their Auditors (UNFCCC Kyoto Protocol)

Scientific research suggests that climate change has the potential to affect ecosystems, water resources, food production, human health, infrastructure, and energy systems, among other things. Scientific evidence from around the world suggests that climate change has already affected natural and human environments.
Countries around the world have identified climate change as a pressing worldwide issue by adopting the United Nations Framework Convention on Climate Change and its Kyoto Protocol. They are collectively and individually taking actions to limit greenhouse gas emissions and adapt to the current and potential impacts of climate change. Substantial sums of money have been spent to date and will be spent in future to address this issue.

Supreme audit institutions (SAIs) play a major role in auditing government accounts and operations. They have different mandates but share a common responsibility to provide legislatures and their citizens with the
information they need to hold governments accountable for prudent financial management, and to varying degrees for compliance with domestic laws and international agreements, policy implementation, and program performance. The work of SAIs is independent, non‐political, and fact‐based, with the aim of promoting effective management and good governance within government.