The Audit of International Environmental Accords

0,65

MB

39

stron

6158

ID

INTOSAI General Secretariat - RECHNUNGSHOF

2003

rok

Table of contents

1 Introduction 1

1.1 The importance of auditing environmental accords 1

1.2 Aim of this publication 2

2 Selecting an accord to audit 4

2.1 Line of reasoning 4

2.1.1 National implementation of accords 5

2.1.2 Characteristics of accords 7

2.1.3 Topicality and timeliness of audit reports 9

3 Important international environmental accords 12

3.1 Introduction 12

3.2 Nine global accords 12

4 Applying the ‘line of reasoning’ 20

4.1 Introduction 20

4.2 Seven criteria and nine accords 20

4.3 Conclusion 23

5 Examples of audits of accords 24

5.1 Introduction 24

5.2 Audit on OSPAR Convention (SAI of Norway) 24

5.3 Audit on Four Accords (SAI of New Zealand) 27

5.4 Audit on RAMSAR Convention (SAI of the Netherlands) 29

5.5 Audit on Biodiversity Convention (SAI of Canada) 31

5.6 Audit on MARPOL (SAI of the Netherlands) 32

6 Sources 35