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Module 1: Environmental good governance
1.1. Sustainable development
1.2. Common environmental concepts
1.3. Environmental governance tools
Sources
Exercise 1
Module 2: Planning: Selecting topic for an environmental audit
2.1. The audit cycle and an environmental audit as a performance audit
2.2. Identifying environmental problems
2.3. Selecting the audit topic
Sources
Exercise 2
Module 3: Planning: designing the audit
3.1. Audit Design Matrix
3.2. Audit objective
3.3. Audit questions
3.4. Criteria
3.5. Audit methods
3.6. Expected findings
Sources
Exercise 3
Module 4: Conducting an audit, reporting and follow-up
4.1. Field work and analysing results
4.2. Preparing a report
4.3. Publishing an audit report and communicating audit results
4.4. Follow-up activities
Sources
Exercise 4
Exercises
Course team
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Study guide
Study materials
Module 1: Environmental good governance
1.1. Sustainable development
1.2. Common environmental concepts
1.3. Environmental governance tools
Sources
Exercise 1
Module 2: Planning: Selecting topic for an environmental audit
2.1. The audit cycle and an environmental audit as a performance audit
2.2. Identifying environmental problems
2.3. Selecting the audit topic
Sources
Exercise 2
Module 3: Planning: designing the audit
3.1. Audit Design Matrix
3.2. Audit objective
3.3. Audit questions
3.4. Criteria
3.5. Audit methods
3.6. Expected findings
Sources
Exercise 3
Module 4: Conducting an audit, reporting and follow-up
4.1. Field work and analysing results
4.2. Preparing a report
4.3. Publishing an audit report and communicating audit results
4.4. Follow-up activities
Sources
Exercise 4
Exercises
Course team
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MOOC: Introduction to environmental auditing in the public sector
Sources
Here you can find links to INTOSAI WGEA materials and other sources.
INTOSAI materials:
INTOSAI Subject Matter Specific Guidance
(see for environmental audit in GUID 5200-series)
Addressing Fraud and Corruption Issues when Auditing Environmental and Natural Resource Management: Guidance for Supreme Audit Institutions
(INTOSAI WGEA, 2013)
Auditing the Implementation of Multilateral Environmental Agreements (MEAs): A Primer for Auditors
(United Nations Environment Programme in cooperation with INTOSAI WGEA, 2010)
Market-based instruments for environmental protection and management
(INTOSAI WGEA, 2016)
Sustainability Reporting: Concepts, Frameworks and the role of Supreme Audit Institutions
(INTOSAI WGEA, 2013).
INTOSAI WGEA
audit collection
Other sources:
How to increase the impact of environmental performance audits
(J. Reed, J. Cinq-Mars, International Journal of Government Auditing, April 2014)
ISSAI 3000: Performance Audit Standard
(INTOSAI, 2019)
OECD Glossary of statistical terms
(OECD, 2016)
Sustainable Development
(Athena Kurry’s Thesis Portfolio, 2011)
Transforming our world: the 2030 Agenda for Sustainable Development
(United Nations, 2015)
UN Sustainable Development website
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Module 1: Environmental good governance
1.1. Sustainable development
1.2. Common environmental concepts
1.3. Environmental governance tools
Sources
Exercise 1
Module 2: Planning: Selecting topic for an environmental audit
2.1. The audit cycle and an environmental audit as a performance audit
2.2. Identifying environmental problems
2.3. Selecting the audit topic
Sources
Exercise 2
Module 3: Planning: designing the audit
3.1. Audit Design Matrix
3.2. Audit objective
3.3. Audit questions
3.4. Criteria
3.5. Audit methods
3.6. Expected findings
Sources
Exercise 3
Module 4: Conducting an audit, reporting and follow-up
4.1. Field work and analysing results
4.2. Preparing a report
4.3. Publishing an audit report and communicating audit results
4.4. Follow-up activities
Sources
Exercise 4