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