INTOSAI WGEA 21 March 2016, Bogis-Bossey, Switzerland
AGENDA INTOSAI WGEA THE ROLE OF AUDIT AND SAI INTOSAI WGEA AND The IMPLEMENTATION OF CBD AND OTHER MEAs 1
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 2
INTOSAI WGEA The Working Group on Environmental Mission Aims to improve the use of audit Auditing (WGEA), under the and audit instruments in the field of International Organization of Supreme environmental protection policies, by both Audit Institutions (INTOSAI). members of the Working Group and non- member Supreme Audit Institutions (SAIs). The INTOSAI WGEA is a large, volunteer organization with a number Mandate/Objectives of distinct bodies and players, each In order to carry out our mission, the WGEA: with associated responsibilities: Assists supreme audit institutions (SAIs) in acquiring a better understanding of the The Chair and Secretariat, specific issues involved in environmental The full WGEA (the Assembly), auditing; The Steering Committee, Project Leaders Facilitates exchange of information and and project subcommittees, and, experience among SAIs; and The Regional Working Groups on Publishes guidelines and other informative environmental auditing. material for their use. 3
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: • • Environmental risks and state liabilities / Environmental Assessment • environmental liabilities Market Base Instruments for environmental • Renewable Energy protection and management • • Energy Saving Updating the INTOSAI WGEA 2014 guidance • Biodiversity materials • Multilateral Environmental Agreements 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 4
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 5
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. 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. 6
THE ROLE OF AUDIT AND SAI The characteristics of SAI #1 : The SAIs can audit the implementation of certain and spesific international environmental agreements or treaties in their specific countries. Source : INTOSAI WGEA - The 7 th Survey on Environmental Auditing – Environmental Audit. 7
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 . Source : INTOSAI WGEA - The 7 th Survey on Environmental Auditing – Environmental Audit. 8
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. Source : INTOSAI WGEA - The 7 th Survey on Environmental Auditing – Environmental Audit. 9
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. 10
INTOSAI WGEA and CBD/MEAs Audit on CBD/Convention/Agreement conducted by SAIs (Auditing Biodiversity: Guidance for Supreme Audit Institutions, 2007) # 3. Main findings # 1. Criteria • Lack of environmental policy and resources Convention on Biodiversity and • Lack of mechanism, control, procedure and other related conventions regulation National Law and regulation related • Compliance to the regulations to the agreement and or convention • Quality of management reports related to (CBD) CBD and/or other conventions : timing, National level Strategic Plan acuracy, sufficient, reliable and relevant, incuding its action plans consistancy and updating. CBD target #4. Main Recommendation # 2. Methodology • Improve Internal Control related to reporting Data analysis, survey and interview process, activities, and management. Expert opinion • Formulate policy and regulation Field visit • Ensure consistent, accurate and complete Technology such as Geographical database/data Information System (GIS) and • Improve the number of resources (human Global Positioning System (GPS) resources and instruments) 11
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. 12
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
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