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Recommended background

Students taking this course should be familiar with the general concept of auditing and main aspects of performance audit: economy, efficiency and effectiveness.

Course description

This course is based on general performance-auditing practice, in line with the Framework of Professional Pronouncements of the International Organisation of Supreme Audit Institutions (INTOSAI) and guidance materials of INTOSAI Working Group on Environmental Auditing (WGEA). Its aim is to prepare students to undertake subsequent environmental auditing MOOCs.

The course introduces the basic environmental management principles and auditing terminology used in environmental auditing MOOCs.
The course consists of reading, short video lectures, exercises, case studies and tests.

Course outcomes

Students who pass the course:

• are familiar with basic environmental management principles
• understand the importance and complexity of the concept of sustainable development
• are aware of the most common governance tools used in environmental management
• are familiar with the steps in an audit cycle
• are familiar with the common audit planning tool (audit design matrix)
• are familiar with the reporting and communication of audit results

MOOCs on environmental auditing by the National Audit Office of Estonia/ Foreword by the Auditor General Janar Holm