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

Relatório de Auditoria Consolidado sobre o Programa de Acção Mercosul para a Luta contra a Febre Aftosa (PAMA)

Report ID: 282

Em 2011, no âmbito do Plano de Acção da Organização do Mercosul e das Instituições Superiores de Auditoria (ISC) associadas, as Instituições Superiores de Auditoria (ISC) da Argentina, Brasil, Paraguai, Venezuela e Bolívia realizaram uma auditoria coordenada sobre o Programa de Acção do Mercosul para a Luta contra a Febre Aftosa - PAMA, com o apoio da GIZ.

O objectivo da auditoria coordenada era analisar a contribuição do PAMA para a luta contra a febre aftosa, se os recursos utilizados pelo programa estavam a ser auditados e se estava a ser realizado um acompanhamento adequado, identificando, em ambos os casos, aspectos de melhoria para a gestão do programa.

O tema foi escolhido devido à importância socioeconómica da actividade pecuária na região e ao risco de contágio do gado no Mercado Comum do Sul (MERCOSUL) devido a surtos recorrentes da doença nos países da região. Além disso, a auditoria do SURF em 2010 assinalou a oportunidade de aprofundar a investigação sobre os controlos dos projectos FOCEM, sugerindo a auditoria do PAMA, porque se trata de um programa multi-estados, e devido às provas detectadas sobre deficiências de controlo, considerando também que devido às características de dispersão da doença, só um esforço articulado e integrado dos países poderia fornecer contribuições concretas.

A auditoria coordenada fez parte de um projecto-piloto para examinar a metodologia de desenvolvimento de capacidades desenvolvida no âmbito do Programa GIZ/Olacefs. 

Fonte: https://efsur.org/informes-de-auditoria/

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/

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