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).


* This report is available on this virtual catalogue.

INTOSAI WGEA Coordinated audit of climate change
Report ID: 290

In June 2007, the INTOSAI Working Group on Environmental Audit embarked on a coordinated audit of climate change programs. The project involved 14 SAIs: Australia, Austria, Brazil, Canada, Estonia, Finland, Greece, Indonesia, Norway, Poland, Slovenia, South Africa, the United Kingdom, and the United States.

For this project, from 2007 to 2010, 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. As a result, a joint summary report—Coordinated International Audit on Climate Change: Key Implications for Governments and their Auditors was issued.

In addition, considering that the cooperative audit was the first of its kind for the WGEA and for several of the participating SAIs, as well as their diverse experience in auditing climate change programs, the mix of audit mandates, practices and ideas on how to audit such programs, a  Process Chronicle and Lessons Learned report was prepared by the SAI of Canada (Project Leader).

The purpose of the report is to capture the process used and the lessons learned in executing the coordinated international audit on climate change.

It is divided into three sections:

• a chronicle of the process used to plan and guide the project

• lessons learned from the perspectives of the individual participant

  • perspectives of the Project Leader


Joint Report on the Results of the International Audit on Waste Management and Utilization
Report ID: 366

The International Coordinated Audit on Waste Management and Utilization was conducted in the framework of the EUROSAI Working Group on the Audit of Funds Allocated to Disasters and Catastrophes. The purposes of the national audits – were to assess the state and efficiency of the waste management system in the countries participants of the audit.

The Supreme Audit Institutions (SAIs) of Moldova, Serbia and Ukraine participated in the audit. The SAI of Ukraine was the audit coordinator, The aim of national audits was to assess the state and effectiveness of the waste management system in countries of SAIs– participants of the international audit. The scope of the audit comprised from 2015-2018.

The results of the national audits conducted in the field of household, industrial and other hazardous waste, which can pose a serious threat to human health and the environment, as well as lead to environmental and man-made disasters, showed: for those countries, whose SAIs participated in the audit, common inconsistencies/gaps and problems within existing waste management systems

The results of the cooperative audit indicate the need to strengthen the governments’ efforts to move from the existing linear economy to a circular economy based on the maximum processing of waste generated in the territories of countries as well as the creation of an integrated waste management system in accordance with the EU “waste management hierarchy” in order to reduce the negative impact on the environment, public health and prevent the occurrence of environmental and man-made disasters.

Fuente:  EUROSAI Database of Audits -