INTOSAI WGEA Coordinated audit of climate change
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
Source: https://www.environmental-auditing.org/media/2509/15220-e_wgea-coordinated-international-audit-on-climate-change-lessons-learned.pdf