Pacific regional report on the cooperative performance audit into solid waste management

Report ID: 235

This report provides a regional overview of the process and outcomes of the cooperative performance audit in the Pacific region on solid waste management. The report records the achievements against Pacific Regional Audit Initiative (PRAI) objectives, including building performance auditing capacity within the member audit offices of the Pacific Association of Supreme Audit Institutions (PASAI), and the lessons learned from the first cooperative audit. In addition, the high level findings about solid waste management in the Pacific countries that were part of the audit, are presented.

Ten member audit offices from PASAI participated in the region’s first cooperative performance audit. The audit reports of seven of the ten SAIs – Cook Islands, Federated States of Micronesia (FSM), Guam, Marshall Islands, Page 8 the Republic of Palau, Papua New Guinea (PNG), and Tuvalu – are now in the public domain. The remaining three SAIs participated in the cooperative audit but have not yet released their individual country reports. Because of confidentiality issues, these country reports cannot be identified in this regional report. As a result, when cross-country comparisons are made in this report, they will be referred to as PICT 1, PICT 2 and PICT 3.

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