2014 – 2016 Progress Report of the
INTOSAI Working Group on
Environmental Auditing
Secretariat of the INTOSAI WGEA
Cairo - Egypt, 14-15 October 2014
Outline
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WGEA membership
Research Projects and Update Guidelines
Review Four ISSAIs on Environmental Audit
Regional WGEAs Activities
Working Group Meetings: Assembly & SC Meetings
WGEA participation in Regional WGEA Meetings
Capacity Building Programs
 INTOSAI WGEA Global Training Facility : iCED India
 Dissemination of Training Module in Forestry Auditing
• Greenlines Newsletter
• Website & Annual Audit Collection
• Cooperation between INTOSAI WGEA and International
Organizations
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WGEA membership
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77 member SAIs
- newest member: Bahama, Iraq,
Nigeria
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WGEA Steering
Committee:
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Argentina, Brazil,
Cameroon, Canada, China,
Czech Republic, European
Court of Auditors, Egypt,
Estonia, India, Indonesia,
Lesotho, Morocco, New
Zealand, Norway,
Philippines, United States
Coordinators of RWGEAs:
- ACAG/PASAI: New Zealand
- AFROSAI: Cameroon
- ARABOSAI: Egypt
- ASOSAI: China
- EUROSAI: Estonia
- OLACEFS: Argentina
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Research Projects and Update Guidelines
• Seven Research projects:
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Renewable energy (Morocco and Indonesia)
Energy saving (Czech Republic)
Environmental assesment (Canada and India)
Market based instruments for environmental protection and
management (Estonia)
o Greening the SAIs (India)
o Auditing government responses to a marine environment
impacted by climate change: Creative and innovative strategies
used by SAIs (USA)
o How to increase the quality and impact of environmental audits
(Lesotho and Cameroon)
• Update the INTOSAI WGEA 2004 guidance material:
o Towards Auditing Waste Management (Norway)
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Review Four ISSAIs on Environmental Audit
• Co-lead by Indonesia & Brazil:
o ISSAI 5110: Guidance on Conducting Audits of
Activities with an Environmental Perspective, 2001
(ECA)
o ISSAI 5120: Environmental Audit & Regularity
Auditing, 2004 (ECA)
o ISSAI 5130: Sustainable Development: The Role of
Supreme Audit Institutions, 2004 (Canada)
o ISSAI 5140: How SAIs May Co-operate on the Audit
of International Environmental Accords, 1998
(Philippines)
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Regional WGEAs Activities
o COMTEMA (OLACEFS) : Coordinated Audit on Water
Resources, Cooperative Audit on Protected Areas,
Biodiversity Coordinated Audit in 2014,
o PASAI Regional WGEA : Cooperative Performance Audit
(CPA) on solid waste management, water management,
sustainable fisheries management and climate change
adaptation
o AFROSAI WGEA : Lake Chad Cooperative Audit, Lake
Victoria Cooperative Audit, Cooperative Audit on River Nile,
Planned Cooperative Audit on the River Niger Basin in
2015
o ASOSAI WGEA : Cooperative Environmental Audit on
Mekong River Basin
o EUROSAI WGEA : Cooperative activities on The Artic
Council, Black Sea, River management, CO2 emissions
trading, National Parks, and Climate Change
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Working Group Meetings
SC Meeting in Lombok, Indonesia (2-5 April
2014)
WG Assembly Meeting in Manila, Phillipines
( 29 September – 2 October 2014)
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SC Meeting in Lombok, Indonesia
(2-5 April 2014)
• Attended by 36 SC members from 16 SAIs;
• Approval of the Project Plans and reporting progress
from the RWGEAs and Secretariat;
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The 16th INTOSAI WGEA Assembly Meeting
in Manila, Philippines (29 Sept – 2 Oct 2014)
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Attended by 116 Participants from 46 SAIs and 7 international
speakers
Plenary Sessions on : Environmental Issues, Audit Series,
Review ISSAIs, Citizen Engagement in Environmental auditing,
Market Based Instruments for Environmental Protection, and
The initiative taken by the Philippines in protecting its Marine
Environment
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The 16th INTOSAI WGEA Assembly Meeting
in Manila, Philippines (29 Sept – 2 Oct 2014)
• Parallel Sessions on each research project,
update guidance and ISSAI review :
 Project Presentation and Discussion
 Focus Group Discussions on ISSAI 5110, 5140, 5130,
5120
• IDI and WGEA Cooperation Project
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The 16th INTOSAI WGEA Assembly Meeting
in Manila, Philippines (29 Sept – 2 Oct 2014)
Key points of the meeting :
The meeting was success and all the participants received information and
knowledge from our guest speakers related to the environmental issues on:
a. Opportunities for auditors in the implementation of environmental rule of
law as a mechanism for enhancing accountability on the path towards
sustainable development;
b. Environmental Performance Audit: Recommendations with an Domino
Effect;
c. Implementation of Energy Policy in Philippines
d. Citizen Engagement in Environmental Auditing
e. Market Based Instruments for Environmental Protection
f. Implementation of MBI in UNFCCC
g. The Initiatives taken by the Philippines in protecting its Marine
Environment
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The 16th INTOSAI WGEA Assembly Meeting
in Manila, Philippines (29 Sept – 2 Oct 2014)
• Capacity building through
sharing experience in
conducting cooperative audit by
the SAIs related to:
 Biodiversity Protection
through Coordinated Audit
done in Brazil;
 Measures to fight illegal
fishing in Lake Victoria,
Africa;
 Audit on the Lake Chad in
Africa; and
 Audit on the River Niles in
Africa.
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The 16th INTOSAI WGEA Assembly Meeting
in Manila, Philippines (29 Sept – 2 Oct 2014)
Other Key points of the meeting :
• The project leaders will accommodate all inputs and
comments from the parallel sessions in finalizing the
projects
• Next meeting agenda:
 14th SC Meeting in September/October 2015.
 17th Assembly Meeting in the mid 2016
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WGEA participation in Regional WGEA
Meetings
Regional WGEA meetings participated :
o XII Annual Meeting of COMTEMA (OLACEFS) in Buenos
Aires, Argentina on 28 March 2014
o The 5th Seminar on Environmental Auditing and 4th
Working Meeting of ASOSAI WGEA in Hanoi, Vietnam on
15-17 April 2014
o 8th PASAI Regional WGEA in Canberra, Australia on 20-22
May 2014
o 4th Annual Meeting of AFROSAI WGEA in Mombassa,
Kenya on 26-30 May 2014
o 12th Annual EUROSAI WGEA in Vilnius, Lithuania on 7-9
October 2014
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Capacity Building Programs (1)
INTOSAI WGEA Global Training Facility : iCED India
1st International Training Program on Environment Auditing:
• Date : 25th November-11th December 2013
• 25 participants from 13 countries across the world
– Afghanistan, Bahamas, India, Indonesia, Kenya, Kuwait,
Malaysia, Moldova, Rwanda, Nigeria, Saudi Arabia, South Africa
and Turkey
• Modules for training developed in conjunction with INTOSAI
WGEA GTF project sub committee members
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Climate change: Norway
Sustainable development: Estonia
Water: USA
Waste: India
Biodiversity: Brazil
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Capacity Building Programs (1)
INTOSAI WGEA Global Training Facility : iCED India
2nd International Training Program on
Environment Auditing:
• Date: 14th to 27th November 2014
• Invitation letters have been circulated
– By e-mail
– Website (iced@cag.gov.in)
• Application has been closed
– Received more than 25 nominations from over 10
SAIs
• 15 day course : covers thematic areas like waste,
water, climate change, sustainable development
etc
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Capacity Building Programs (2)
Dissemination of Training Module in Forestry Auditing
Objectives
• To provide knowledge for SAI’s auditors the
principles of Sustainable Forest Management
• To guide SAI’s auditors how to utilize the WGEA
Guidance in Forestry Auditing and other resources
• To share auditors’ experiences and practices in
auditing the forestry sector
Methodology
Lectures: explaining the Guidance
Class and Group discussions
Exercises
Case Studies
Field Trip (Practicing Geo Spatial Tools)
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Training venues
Jakarta
Makassar
Jogjakarta
Medan
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Capacity Building Programs (2)
1st International Training on Forestry Audit
• Date : 15 – 19 September 2014
• Venue : BPK RI Training Centre, Jakarta
Indonesia
• Participants : 21 people from 9 SAIs (Fiji,
Malaysia, Micronesia, Nigeria, Tanzania,
Philippines, Thailand, Timor Leste, Indonesia)
• Trainers : Subject Matter Experts (SME) from
Kenya and Indonesia
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Capacity Building Programs (2)
1st International Training on Forestry Audit
• Sessions : Introduction on Audit Forest; Understanding
Forests; Describing SFM; Defining Audit Topic,
Methodology, and Scope; Developing Researchable
Questions and Criteria; Identifying Audit Evidence and
Methodology; Developing ADM; Preparing Audit Report
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Capacity Building Programs (2)
1st International Training on Forestry Audit
• Field Trip : On Hands Practice with Geo Spatial Tools at
Gunung Gede Pangrango National Park
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Capacity Building Programs (2)
Dissemination of Training Module in Forestry Auditing
Next Schedule :
Stage
Action
Date
1
2nd Training invitation letter
April 2015
2
2nd Training delivery
September 2015
3
2nd Training evaluation report
November 2015
4
3rd Training invitation letter
April 2016
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3rd Training delivery
September 2016
6
3rd Training evaluation report
November 2016
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The 8th Survey of Environmental Audit
• The survey will use almost the same format as the 7th survey in
2012/2013
• Proposed additional questions related to:
o Disaster Management/Disaster-related Aid Audit;
o Fraud and Corruption in the Environmental Management
Activity
Time
Send the survey out to all the INTOSAI
members
February 2015
Deadline for Survey Result Collection
April 2015
Analyzing The Survey Result
April-June 2015
Report Writing
July 2015
Report Published in WGEA website
September 2015
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Greenlines Newsletter
• Greenlines Newsletter by
SAI of USA
 Published twice per year
 Online version and Printable
PDF version available on the
WGEA website
 Latest Edition : June 2014,
Feature Story from SAI India
about iCED
 Next Edition : December
2014
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WGEA Website
 www.wgea.org or www.environmental-auditing.org
 Maintained and administered by SAI of Indonesia
 Provide a web-based Project Forum to share documents
and have online discussions among project members
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Annual Audit Collection
• The Secretariat will conduct 3 annual audit
collections (2014, 2015, and 2016)
Audit Collection for 2014
Time
Email sent to all INTOSAI members
May 2014
Deadline for Report Collection
October 2014
Upload the Reports in the WGEA
Website
November 2014
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Cooperation between INTOSAI WGEA
and International Organizations
• 1st Asia and Pacific International Colloquium on
Environmental Rule of Law – Defining a New Future for
Environmental Justice – 11-12 December 2013
 Organized by UNEP and Chief Justice of Malaysia
 INTOSAI WGEA contributed as a panelist on the topic “Perspective
of Accountability, Transparency and Liability in the Context of
Environmental Rule of Law”
• 16th Assembly Meeting INTOSAI WGEA inviting
international organization such as UNEP, UNFCCC,
European Environment Agency (EEA), and CCAF as
Keynote Speakers
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INTOSAI WGEA : What Next ?
• Finalize the projects of the 2014-2016 Work Plan
by Mid 2016
• Next WGEA Meetings :
 14th SC Meeting in September/October 2015.
 17th Assembly Meeting in the mid 2016
• Next Capacity Building Programs :
 2nd
International
Training
Program
on
Environment Auditing at iCED India in November
2014
 2nd International Training Program on Foresty
Audit at BPK Training Centre in September 2015
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The 6th SC Meeting of INTOSAI KSC 14-15 October, 2014 - Cairo, Egypt