To assess climate change action in Canada, provincial auditors general partnered with the federal Commissioner of the Environment and Sustainable Development and the Office of the Auditor General of Canada, which carried out audit work for the three territories in its role as independent auditor for Canada’s northern legislatures.

The overall objective of this collaborative project was to assess whether the federal, provincial, and territorial governments had met their commitments to reducing greenhouse gas emissions and adapting to climate change. Although each audit office performed its work independently, the offices worked together to develop a set of common questions related to climate change action to be included in the auditors’ individual reports. he coordination of this work was done through the Office of the Auditor General of Canada by the Commissioner of the Environment and Sustainable Development. This is the first time that so many legislative audit offices in Canada coordinated their work in this way.

The report summarizes audit findings from the reports presented by the provincial audit offices and the Office of the Auditor General of Canada to the provincial, territorial, and federal legislatures. The reports of the participating audit offices were completed between November 2016 and March 2018.

In the planning of the audits, among others, the following model of cooperative audits were considered:

• The International Organisation of Supreme Audit Institutions (INTOSAI) Working Group on Environmental Auditing (WGEA) Coordinated Audit on Climate Change 2010.
• The INTOSAI WGEA document Cooperation Between Supreme Audit Institutions: Tips and Examples for Cooperative Audits, 2007

Source:https://www.oag-bvg.gc.ca/internet/English/parl_otp_201803_e_42883.html

1. SAI Canada