Sources

Here you can find links to INTOSAI WGEA materials and other sources.

INTOSAI materials:

1. INTOSAI Subject Matter Specific Guidance (see for environmental audit in GUID 5200-series)
2. Addressing Fraud and Corruption Issues when Auditing Environmental and Natural Resource Management: Guidance for Supreme Audit Institutions (INTOSAI WGEA, 2013)
3. Auditing the Implementation of Multilateral Environmental Agreements (MEAs): A Primer for Auditors (United Nations Environment Programme in cooperation with INTOSAI WGEA, 2010)
4. Market-based instruments for environmental protection and management (INTOSAI WGEA, 2016)
5. Sustainability Reporting: Concepts, Frameworks and the role of Supreme Audit Institutions (INTOSAI WGEA, 2013).
6. INTOSAI WGEA audit collection

Other sources:

1. How to increase the impact of environmental performance audits (J. Reed, J. Cinq-Mars, International Journal of Government Auditing, April 2014)
2. ISSAI 3000: Performance Audit Standard (INTOSAI, 2019)
3. OECD Glossary of statistical terms (OECD, 2016)
4. Sustainable Development (Athena Kurry’s Thesis Portfolio, 2011)
5. Transforming our world: the 2030 Agenda for Sustainable Development (United Nations, 2015)
6. UN Sustainable Development website