Table 1 below shows how a typical audit design matrix is formed and what the links between the audit question and criteria are. Use this logic to fill in the blanks in Table 2. There is an extra field — ‘Expected risks'-to help.
Table 1.
Table 2.
Audit topic: Renewable energy
Audit objective: To determine whether the national and international goals and targets for renewable energy are being met.
Audit question: Have clear goals for renewable energy been set in national regulations?
Sub-question
Criteria Methods Expected risks
1. Analysis of the legislation and development plans. There is legislation in place but it is vague and does not specify how the broad goals are to be met in reality. Is there a legislative framework in place which sets out the goals that the government wishes to achieve in the area of renewable energy? The timeframe within which to achieve the goals is clear (ideally including midterm targets for long-term goals).
Legal acts and/or development plans clearly state what the short- and long-term renewable energy goals (and the specific quantifiable targets for each goal) are.
Is there a legislative framework in place which sets out the goals that the government wishes to achieve in the area of renewable energy? The timeframe within which to achieve the goals is clear (ideally including midterm targets for long-term goals). There is legislation in place but it is vague and does not specify how the broad goals are to be met in reality. Analysis of the legislation and development plans.
The methods and measures used for reaching the goals are clear.
There is legislation in place but it is vague and does not specify how the broad goals are to be met in reality. Analysis of the legislation and development plans. The timeframe within which to achieve the goals is clear (ideally including midterm targets for long-term goals). Is there a legislative framework in place which sets out the goals that the government wishes to achieve in the area of renewable energy? Interviews with government officials.
There is legislation in place but it is vague and does not specify how the broad goals are to be met in reality. The timeframe within which to achieve the goals is clear (ideally including midterm targets for long-term goals). Is there a legislative framework in place which sets out the goals that the government wishes to achieve in the area of renewable energy? Analysis of the legislation and development plans.
2. Has the government determined the needs and sources for financing the goals?
It is clear how much financing is needed to reach the set goals and targets. The government or authority in charge has not determined the potential sources of financing. The government has a plan|including potential sources|for financing the goals and targets.
Analysis of legal acts|action plans and national financial plans.
The government or authority in charge has not analysed the need for financing.
The government or authority in charge has not determined the potential sources of financing. It is clear how much financing is needed to reach the set goals and targets.
The financial estimates|either the need for financing or the potential sources|are unrealistic.
3. Review of international obligations taken on by the government. Are the goals and targets in place in accordance with the international obligations taken on by the government? The goals are the same or more ambitious than those set in the SDGs. The goals set by the government are less ambitious than international goals and targets.
The goals are the same or more ambitious than regional obligations|such as the targets set by the European Union.
Are the goals and targets in place in accordance with the international obligations taken on by the government? The goals set by the government are less ambitious than international goals and targets. Review of international obligations taken on by the government. The goals are the same or more ambitious than those set in the SDGs.
Are the goals and targets in place in accordance with the international obligations taken on by the government? Review of international obligations taken on by the government. The goals are the same or more ambitious than those set in the SDGs. The goals set by the government are less ambitious than international goals and targets. Review of international obligations taken on by the government. The goals set by the government are less ambitious than international goals and targets. Are the goals and targets in place in accordance with the international obligations taken on by the government? The goals are the same or more ambitious than those set in the SDGs. The goals set by the government are incomparable to international goals.
