WGEA Coordinated International Audit on Climate Change
Report ID: 257

In June 2007, the INTOSAI Working Group on Environmental Audit embarked on a coordinated audit because of the economic, social, and environmental significance of governments’ work to address climate change challenges. The project involved 14 SAIs—from developed countries, countries with economies in transition, and developing countries—and included Australia, Austria, Brazil, Canada, Estonia, Finland, Greece, Indonesia, Norway, Poland, Slovenia, South Africa, the United Kingdom, and the United States.

For this project, the SAIs cooperated in the design  and undertaking of national audits of their respective governments’ climate change programs and performance. Each SAI undertook one or more audits (in some cases, studies and reviews) in the fields of greenhouse gas emissions mitigation and/or climate change adaptation to determine whether their governments were doing what they said they would do. During this period, 10 SAIs of the European Organisation of Supreme Audit Institutions (EUROSAI), a regional working group of INTOSAI, also undertook joint audit work focused on climate change. The findings of the 33 national audits and the EUROSAI audit work are included in Appendix A and Appendix B, respectively.

The report draws on the findings of the 33 audits of national implementation of climate change programs. It summarizes the key findings from this work and aims to:

• report on whether governments are (or are not) doing what they said they would do;

• encourage governments to take, improve, and/ or strengthen proper and effective actions;

• assist legislatures in holding governments to account;

• inspire other SAIs to undertake audits of climate change and coordinated audits and to help them by raising awareness of appropriate audit techniques; raise awareness of the important role that supreme audit institutions play in bringing accountability to governments that are implementing policies and actions related to greenhouse gas mitigation and climate change adaptation.

Source: WGEA website http://www.environmental‐auditing.org.

Report ID: 266

During 2016 PASAI undertook a review of the performance auditing capacity of its members, in particular the capacity building benefit gained through the Cooperative Performance Audit (CPA) program.

The first objective of the review was to follow up and analyse the impact on the SAIs that participated in the first five cooperative performance audits led by PASAI. The benefits had been evaluated since 2010 through PASAI’s after action reporting process. However, a review was required to capture and consolidate this information and to ensure its currency.

Within the CPA Program, PASAI has conducted cooperative performance audits and training for PASAI members since 2009 with the objective of enhancing performance auditing capacity:

CPA 1 Solid Waste Management  2010*

CPA 2 Access to Safe Drinking Water 2011*

CPA 3 Managing Sustainable Fisheries 2012*

CPA 4 Climate Change Adaptation and Disaster Risks Reduction 2013/14*

CPA 5 Public Debt Management 2015*

For SAIs, the benefits of engaging in cooperative performance audits include facilitating mutual sharing and learning, capacity building, networking, and identifying and adopting good audit practices.  Among other interesting topics, the report addresses the results of the impact evaluation of PASAI Cooperative Performance Audits (CPA).

Source: https://www.pasai.org/review-high-quality-performance-audits-pacific

* This report is available on this virtual catalogue.

Audit of Disaster Risk Reduction
Report ID: 267

WIthin the framework of the activities of the former INTOSAI Working Group on Accountability for and the Audit of Disaster–related Aid (AADA), from 2011 to 2013 the SAIs of Azerbaijan, Chile, India, Indonesia, Netherlands, Pakistan, Philippines, Romania, Turkey (coordinator) and Ukraine carried out a coordinated audit.

The aim of the audit was  to provide inputs for the draft versions of ISSAI 5510 "Audit of Disaster Risk Reduction" and testing and improving its content.

The joint report presents the results of the international parallel/coordinated audit in two sections:

• In part I: Joint report and common conclusions of the international parallel/coordinated audit.

• In part II: Summaries of the national audits were given.

Source: http://www.sayistay.gov.tr/en/?p=2&ContentID=234

Joint report on the results of the coordinated parallel audit on protection of the Black Sea against pollution
Report ID: 268

The initiative of conducting the Coordinated Parallel Audit on Protection of the Black Sea against Pollution was introduced by the Accounting Chamber of Ukraine during the XII INTOSAI Working Group on Environmental Auditing meeting, that was held on January 25-29, 2009 in Doha, State of Qatar.

In May 2010, the SAIs of  Republic of Turkey, Republic of Bulgaria, Romania, Ukraine, Russian Federation and Georgia decided to carry out a coordinated audit of Protection of the Black Sea against Pollution.

The audit objective was to assess the implementation of commitments resulting from international agreements and collaborative projects on prevention of disasters and catastrophes and pollution of the Black Sea marine environment as well as to monitor and assess the efficiency while utilizing the public funds allocated to this end.

According to the report the cooperation was based on the rules contained in the official publication by the INTOSAI WGEA titled “Cooperation between SAIs, Tips & Examples for Cooperative Audits”, approved in 2007 at the INTOSAI WGEA Meeting.




Report ID: 270

In 2006, the Supreme Audit Institutions  of the Republic of Belarus, Republic of Poland and Ukraine conducted international coordinated audit on protection of the Bug River catchment area from pollution in 2006 (in hydrography of Belarus and Ukraine Bug River is called Western Bug River).

Given the importance and urgency of the issue of purity of the Bug River basin waters for people, living on its territory, as well as the necessity to implement the EU Water Framework Directive requirements, the SAIs of Poland and Ukraine in 2014 initiated an international coordinated audit on Protection of the Bug River Catchment Area from Pollution (follow-up audit), subsequently supported by the SAI of Belarus.

To carry out this audit in 2014 the participants agreed on a Common Position on co-operation for coordinated parallel audit , which defined the purpose, object and general matters of the audit, its scope and limitations, methodology, forms as well as cooperation and coordination procedures.

The purpose of the international coordinated follow-up audit was to assess the implementation of the SAIs’ recommendations, which were provided after previous audit, completed in 2006. Also it was supposed to analyze the activities of the responsible authorities of Belarus, Poland and Ukraine on addressing the issues, raised by the previous audit, namely:

Source: https://rp.gov.ua/IntCooperation/IntAudits/?id=58