INTOSAI WGEA

21 March 2016, Bogis-Bossey, Switzerland

AGENDA

INTOSAI WGEA

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INTOSAI WGEA AND The IMPLEMENTATION

OF CBD AND OTHER MEAs

THE ROLE OF AUDIT AND SAI

INTOSAI WGEA Members of INTOSAI WGEA : 77 SAIs

The INTOSAI regions ACAG/PASAI, AFROSAI,

ARABOSAI, ASOSAI, EUROSAI and OLACEFS

have each established a Regional Working Group

on Environmental Auditing (RWGEA).

• WGEA Steering Committee :

• New Zealand, Cameroon, Egypt, China, Norway,

Argentina, Philippines, Brazil, Canada, Czech

Republic, European Court of Auditors, Estonia,

India, Indonesia, Lesotho, Morocco, and United

States.

• Coordinators of regional WGEAs:

ACAG/PASAI : New Zealand

AFROSAI : Cameroon

ARABOSAI : Kuwait

ASOSAI : China

EUROSAI : Estonia

OLACEFS : Paraguay

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INTOSAI WGEA The Working Group on Environmental

Auditing (WGEA), under the

International Organization of Supreme

Audit Institutions (INTOSAI).

The INTOSAI WGEA is a large,

volunteer organization with a number

of distinct bodies and players, each

with associated responsibilities: The Chair and Secretariat,

The full WGEA (the Assembly),

The Steering Committee, Project Leaders

and project subcommittees, and,

The Regional Working Groups on

environmental auditing.

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Mission Aims to improve the use of audit

and audit instruments in the field of

environmental protection policies, by both

members of the Working Group and non-

member Supreme Audit Institutions (SAIs).

Mandate/Objectives

In order to carry out our mission, the WGEA:

Assists supreme audit institutions (SAIs) in

acquiring a better understanding of the

specific issues involved in environmental

auditing;

Facilitates exchange of information and

experience among SAIs; and

Publishes guidelines and other informative

material for their use.

INTOSAI WGEA Main Activities : (1)

Up-date existing and develop new guidance materials available to SAIs, conduct

research studies on emerging topics in environmental auditing such as:

Facilitate concurent, joint and coordinated audits

• INTOSAI WGEA : 1) Coordinated International Audit on Climate Change – Key Impplication s for

Government and their Auditors 2) IDI-WGEA Transregional Capacity Building Programme on

Cooperative Performance Audit of Environmental Issues in Forestry

• RWGEA such as : 1) PASAI : Cooperative Performance Audit (CPA) on Climate Change Adaption

and Disaster Risk Reduction Strategies and management 2) COMTEMA : Coordinated Audit on

Water Resources, 3) AFROSAI: Cooperative Audit on Lake Chad, Congo Basin forest and River

Nile, 4)ASOSAI: Cooperative Environmental Audit on Mekong River Basin and 5) EUROSAI:

Cooperative activities on The Artic Council, Black Sea, River management, CO2 emissions

trading, National Parks, and Climate Change

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• Environmental risks and state liabilities /

environmental liabilities

• Renewable Energy

• Energy Saving

• Biodiversity

• Multilateral Environmental Agreements

• Environmental Assessment

• Market Base Instruments for environmental

protection and management

• Updating the INTOSAI WGEA 2014 guidance

materials

INTOSAI WGEA Main Activities : (2)

Enhance information dissemination, exchange and training

organizing annual international training on Forestry Audit, organizing annual international training on

environmental auditing, publishing Greenlines, audit collection and environmental survey

Increase cooperation between the WGEA, International Organizations, and other

INTOSAI bodies Cooperation with UNEP: MoU on the implementation of MEAs, developed Audit Manual : Auditing

the Implementation of Multilateral Environmental Agreements (MEAs): A Primer for Auditors

Cooperation with IDI : organizing transregional program on forestry

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THE ROLE OF AUDIT AND SAI Types of Audit with environmental perspectives :

Financial Statement Audit

To provide opinion on the fairness of financial statements : the accuracy, completeness and existancy including the validity of the evidance of the Financial Statements (and/or other Reports)

Compliance Audit

To provide assurance that governmental activities are conducted in accordance with relevant environmental laws, standards and policies, both at national and (where relevant) international levels.

Performance Audit

Ensuring that indicators of environment-related performance (where contained in public accountability reports) fairly reflect the performance of the audited entity.

Ensuring that environmental programmes are conducted in an economical, efficient and effective manner.

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Scope of environmental auditing

Regularity (financial and compliance)

and performance

Potential objectives of environmental audit

Compliance with :

1) Domestic environmental legislation/policies,

2) International environmental agreement and treaties,

3) Performance of government environmental

policies/programme, etc.

The characteristics of SAI

THE ROLE OF AUDIT AND SAI

#1 :

The SAIs can audit the

implementation of certain and

spesific international

environmental agreements or

treaties in their specific

countries.

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Source : INTOSAI WGEA - The 7th Survey on Environmental Auditing – Environmental Audit.

THE ROLE OF AUDIT AND SAI # 2

SAI has access to the data and

information not only related to

financial aspect but also

environmental aspect.

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Source : INTOSAI WGEA - The 7th Survey on Environmental Auditing – Environmental Audit.

THE ROLE OF AUDIT AND SAI # 3

The environmental audit conducted by SAI helps the government to formulate legislation/policies/programs, evaluate capacity, improve the function of policies and programs, generate indicators, system and reporting.

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Source : INTOSAI WGEA - The 7th Survey on Environmental Auditing – Environmental Audit.

INTOSAI WGEA and CBD/MEAs Audit on CBD/Convention/Agreement conducted by

SAIs

Scope : Perspective : Audit conducted by SAIs are not specifically focus on the

implementation of CBD, but instead related to CBD target

Realization of forest rehabilitation target achievement, including

mangrove forest

Illegal logging and fishing

Implementation : Audit on the implementation of CBD commitments, the

harmonization between national regulations and CBD commitments, and the

implementation of CBD-related regulations

Monitoring and Reporting : the fairness of the reporting, effectiveness of

monitoring process and validity of reporting evidence.

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INTOSAI WGEA and CBD/MEAs

# 1. Criteria Convention on Biodiversity and

other related conventions

National Law and regulation related

to the agreement and or convention

(CBD)

National level Strategic Plan

incuding its action plans

CBD target

# 2. Methodology Data analysis, survey and interview

Expert opinion

Field visit

Technology such as Geographical

Information System (GIS) and

Global Positioning System (GPS)

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Audit on CBD/Convention/Agreement conducted by SAIs (Auditing

Biodiversity: Guidance for Supreme Audit Institutions, 2007)

# 3. Main findings • Lack of environmental policy and resources

• Lack of mechanism, control, procedure and

regulation

• Compliance to the regulations

• Quality of management reports related to

CBD and/or other conventions : timing,

acuracy, sufficient, reliable and relevant,

consistancy and updating.

#4. Main Recommendation • Improve Internal Control related to reporting

process, activities, and management.

• Formulate policy and regulation

• Ensure consistent, accurate and complete

database/data

• Improve the number of resources (human

resources and instruments)

INTOSAI WGEA and CBD/MEAs INTOSAI WGEA, RWGEA and SAIs activities

Global/Regional WGEA

Develop Audit Guidance/Manual/Research Projects on Auditing the

implementation of the CBD or Update current INTOSAI WGEA.

INTOSAI WGEA developed guidance related to Biodiversity :

Auditing Biodiversity: Guidance for Supreme Audit Institutions, 2007

Cooperative Audit on the implementation of the CBD (Regional WGEA and/or

Global WGEA)

Training and Workshop related to Auditing the Implementation of the CBD.

National Level

SAIs based on their mandate may conduct audit related to the CBD in their respective

countries: Planning, Implementing, Reporting, Monitoring, and Following up.

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References INTOSAI WGEA Web Site :

http://www.environmental-auditing.org/

The 7th survey on Environmental Auditing – INTOSAI WGEA

(2012)

ISSAI 5110 : Guidance on Conducting Audit Activities with an

Environmental Perspective

Auditing Biodiversity: Guidance for Supreme Audit Institutions,

2007

Thank You