AFROSAI-e _Collaborative Audit for Integrating Environmental Risks in an Audit at Local Government

Report ID: 263

During the 2015,  AFROSAI-E Governing Board and Technical Update Meetings, the role of SAIs in addressing critical environmental challenges through their day-day audit activities was discussed. They decided to design a simplistic way to use SAIs’ existing financial and human resources to identify possible areas of improvement supported by solution-driven  planning towards environmental focus and decide to conduct an Environmental Risk Project.

The SAIs of South Africa, Nigeria, Ghana, Botswana, Sierra Leone, Rwanda and Tanzania decided to participate in the program, which comprised, among others, the development of an e-learning programme, in collaboration with the Deutsche Gesellschaft für Internationale Zusammenarbeit (GIZ), the execution of parallel audits and the development of a joint publication.

Find attached (in a merged file) the joint publication explaining the project methodology, as well as the  AUDIT REPORT ON MANAGEMENT OF SOLID WASTE IN HUYE DISTRICT – 2016 preparared by SAI Ruanda, as a result of the audit conducted in the framework of the Project.

Source: https://afrosai-e.org.za/wp-content/uploads/2019/04/Integrating-Environmental-Audit-Risks-in-Audit-at-LG-level-Brochure1_00.pdf

REPORT OF THE REVIEW OF HIGH QUALITY PERFORMANCE AUDITING IN THE PACIFIC

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.

Source: 

https://rp.gov.ua/upload-files/IntCooperation/IntAudits/31-12-2011%2010-0000/BlackSeaAudit.pdf

Joint Report on the parallel audit "Protection of the waters in the Bug River catchment area from pollution"

Report ID: 269

In 2006, the Supreme Audit Institutions of the Republic of Belarus, the Republic of Poland and Ukraine conducted a parallel audit “Protection of the Bug river drainage basin waters against pollution”. The audit was conducted based on cooperation agreements signed  among the three participating SAIs.

Before audit commencement, in February 2006, SAI – audit members agreed and signed “Joint position on the scope of parallel audit regarding protection of the Bug river drainage basin waters from pollution” and methodology (goal, scope, audit criteria, procedures, etc).

The parallel audit objective was to analyze and assess:

− The international cooperation as regards pollution protection of cross-border drainage basin waters of the Bug river, implementation of assumptions and leading recommendations of the pilot project regarding the implementation and assessment the pollution of cross-border drainage basin waters of the Bug river, in accordance with the provisions of Convention of the Protection and Use of Transboundary Watercourses and International Lakes,

− Investment activities undertaken in order to improve the purity of the Bug river drainage basin waters as well as effectiveness of utilization of financial funds allocated for such activities.

The audit covered the period of 2003 – 2005 and 2006.

Source: https://rp.gov.ua/upload-files/IntCooperation/IntAudits/31-12-2008%2010-00-00/Zvit_Protection_Bug.pdf