Guidance on Conducting Audits of Activities with an

0,69

MB

Environmental Perspective

51

stron

6153

ID

INTOSAI General Secretariat - RECHNUNGSHOF

2003

rok

CONTENTS

1 Applying INTOSAI Auditing Standards 8

Introduction 8

Basic Postulates 8

General Standards 14

Field Standards 16

Reporting Standards 20

2 Developing Methods and Practices 21

Introduction 21

Taking Account of Environmental Issues in a Regularity Audit 21

Performance Auditing and the Environment 22

(i) Auditing Government Monitoring of Compliance With Environmental Laws 24

(ii) Auditing the Performance of Government Environmental Programmes 27

(iii) Auditing the Environmental Impacts of Other Government Programmes 29

(iv) Auditing Environmental Management Systems 31

(v) Evaluating Proposed Policies and Programmes 34

3 Establishing Technical Criteria 37

Introduction 37

Framework Approach 37

Financial Audits 38

Compliance Audits 39

Performance Audits 39

Minimising the Risk to the SAI 40

Annexes

1 Examples from Performance Audits 43

2 Framework for Establishing Technical Criteria 51