Auditoría Coordinada Gobernanza de Fronteras – Sumario Ejecutivo con enfoque ambiental

Report ID: 286

En el marco de las actividades del Comité de Creación de Capacidades (CCC) de la Organización Latinoamericana y del Caribe de Entidades Fiscalizadoras Superiores (OLACEFS), las EFS de Argentina, Bolivia, Brasil (EFS Coordinadora), Chile, Colombia, Costa Rica, Ecuador, El Salvador, Honduras, México, Paraguay, Perú y República Dominicana realizaron una auditoría coordinada a  para evaluar el nivel de implementación de buenas prácticas de gobernanza en las políticas de seguridad pública y desarrollo en las regiones fronterizas de sus respectivo países, con el fin de mejorar la implementación y gestión de acciones gubernamentales en estas regiones.

Esta auditoría contó con el apoyo técnico de la Cooperación Alemana a través de GIZ – Deutsche Gesellschaf für Internationale Zusammenarbeit GmbH – como parte del proyecto Fortalecimiento del Control Externo en el Área Ambiental, que se está implementando en asociación con la EFS de Brasil y la OLACEFS.

Para este trabajo, las EFS participantes aplicaron el Índice de Gobernanza de Políticas Nacionales de Fronteras (iGPNFron) y el informe conjunto se centra en la calidad de los factores estructurales vinculados a la gobernanza de las políticas nacionales de fronteras y no en el desempeño de la gestión de estas políticas.

FUENTE: https://www.olacefs.com/auditorias-coordinadas/

Joint report on auditing the implementation of flood protection measures on transboundary waters of Ukraine and Republic of Poland

Report ID: 289

In accordance with the Joint Action Plan between the Supreme Audit Institutions of Ukraine and Poland for the years 2004-2005 and the implementation of the Working Plan of the EUROSAI Environmental Audit Working Group for the year 2005, the above-mentioned SAIs carried out an audit in parallel with the implementation of flood control measures in the border waters of Ukraine and the Republic of Poland, countries between which there are international agreements for cooperation in the field of border water management.

The objective of the audit was to assess the implementation of protection measures in the Carpathian region by public authorities and local governments; as well as at the level of intra-state cooperation on transboundary waters. Based on the results of the audit of both SAIs, the joint report was prepared.

Source: https://rp.gov.ua/IntCooperation/IntAudits/?id=813

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

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

Perspectives on climate change in Canada – A collaborative report from Auditors General

Report ID: 291

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

SAI Canada - Perspectives sur le changement climatique au Canada - Un rapport conjoint des vérificateurs généraux

Report ID: 293

Pour évaluer les mesures de lutte contre le changement climatique au Canada, les vérificateurs généraux provinciaux se sont associés au commissaire fédéral à l'environnement et au développement durable et au Bureau du vérificateur général du Canada, qui a effectué des travaux de vérification pour les trois territoires en sa qualité de vérificateur indépendant des assemblées législatives du Nord du Canada.

L'objectif général de ce projet de collaboration était d'évaluer si les gouvernements fédéral, provinciaux et territoriaux avaient respecté leurs engagements en matière de réduction des émissions de gaz à effet de serre et d'adaptation au changement climatique. Bien que chaque bureau de vérification ait effectué son travail de manière indépendante, les bureaux ont collaboré pour élaborer un ensemble de questions communes liées à l'action contre le changement climatique à inclure dans les rapports individuels des vérificateurs. a coordination de ce travail a été assurée par le commissaire à l'environnement et au développement durable par l'intermédiaire du Bureau du vérificateur général du Canada. C'est la première fois qu'autant de bureaux de vérification législative au Canada coordonnent leur travail de cette manière.

Le rapport résume les conclusions des rapports présentés par les bureaux de vérification provinciaux et le Bureau du vérificateur général du Canada aux assemblées législatives provinciales, territoriales et fédérales. Les rapports des bureaux de vérification participants ont été achevés entre novembre 2016 et mars 2018.

Lors de la planification des audits, entre autres, le modèle suivant d'audits coopératifs a été pris en compte :

- Le groupe de travail de l'Organisation internationale des institutions supérieures de contrôle des finances publiques (INTOSAI) sur la vérification environnementale (WGEA) a coordonné l'audit sur le changement climatique 2010.

- Le document du GTVE de l'INTOSAI intitulé Coopération entre les institutions supérieures de contrôle : Tips and Examples for Cooperative Audits, 2007.

SOURCE: https://www.oag-bvg.gc.ca/internet/Francais/parl_otp_201803_f_42883.html