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 RESULTS OF INTERNATIONAL COORDINATED AUDIT ON PROTECTION OF THE BUG RIVER CATCHMENT AREA FROM POLLUTION (FOLLOW-UP AUDIT)

Report ID: 270

In 2006, the Supreme Audit Institutions  of the Republic of Belarus, Republic of Poland and Ukraine conducted international coordinated audit on protection of the Bug River catchment area from pollution in 2006 (in hydrography of Belarus and Ukraine Bug River is called Western Bug River).

Given the importance and urgency of the issue of purity of the Bug River basin waters for people, living on its territory, as well as the necessity to implement the EU Water Framework Directive requirements, the SAIs of Poland and Ukraine in 2014 initiated an international coordinated audit on Protection of the Bug River Catchment Area from Pollution (follow-up audit), subsequently supported by the SAI of Belarus.

To carry out this audit in 2014 the participants agreed on a Common Position on co-operation for coordinated parallel audit , which defined the purpose, object and general matters of the audit, its scope and limitations, methodology, forms as well as cooperation and coordination procedures.

The purpose of the international coordinated follow-up audit was to assess the implementation of the SAIs’ recommendations, which were provided after previous audit, completed in 2006. Also it was supposed to analyze the activities of the responsible authorities of Belarus, Poland and Ukraine on addressing the issues, raised by the previous audit, namely:

Source: https://rp.gov.ua/IntCooperation/IntAudits/?id=58

Joint Final Report on II Audit of Implementation of Provisions of the Convention on the Protection of the Marine Environment of the Baltic Sea Area ( The Helsinki Convention) Pollution fron Ships in the Baltic Sea

Report ID: 273

In 2000, the SAIs of Estonia, Denmark, Finland, Latvia, Lithuania, Poland, Russian and Sweden conducted a parallel audit of implementation of article 6 of the Helsinki Convention concerning pollution from land-based sources.

 2004, a second audit was  promoted by EUROSAI WGEA. and conducted by the Supreme Audit Institutions of  Denmark (coordinator), Estonia, Finland, The German Federal Court of Audit, Latvia, Lithuania, Poland and the Russian Federation on preparedness to combat pollution from ships in the Baltic Sea.

The audit was aimed to assess whether the national authorities in the respective countries comply with the provisions of the Helsinki Conventions (articles 8, 13, 14,16 )  and it was performed as a performance and compliance audit.

Source: https://www.riigikontroll.ee/LinkClick.aspx? fileticket=coXnP9jDQso%3D&tabid=220&mid=617&language=ru-RU

Report on the Audit of the Management and Control Systems of the EU Structural Funds

Report ID: 274

In 2006, the SAIs of  Austria, Hungary, Poland and Slovenia decided to carry out a coordinated audit to the Management and Control Systems of the EU Structural Funds. The audit objective was to assess the compliance of participating countries’ activities for the implementation of selected operational programs co-financed from the ERDF with the requirements of the Community law and their respective national law.

The scope of the audit covered the functioning of the internal control system implemented in the budget year of 2007 in one or several priority axis, operation or program selected by the individual SAIs, which get support to implement the “convergence” objective from the European Regional Development Fund (ERDF) 2007–2013. 

SOURCE: https://www.nku.cz/en/audit/coordinated-audits/