Sources

Here you can find links to INTOSAI materials, audit examples and other sources.

INTOSAI materials

1. INTOSAI Subject Matter Specific Guidance (see for environmental audit in GUID 5200-series)
2. ISSAI 3000: Performance Audit Standard (INTOSAI, 2019)
3. INTOSAI (2019) GUID 3910: Central Concepts for Performance Auditing
4. INTOSAI (2019) GUID 3920 The Performance Auditing process
5. Addressing Fraud and Corruption Issues when Auditing Environmental and Natural Resource Management: Guidance for Supreme Audit Institutions (INTOSAI WGEA, 2013)
6. Auditing the Implementation of Multilateral Environmental Agreements (MEAs): A Primer for Auditors (United Nations Environment Programme in cooperation with INTOSAI WGEA, 2010)
7. Market-based instruments for environmental protection and management (INTOSAI WGEA, 2016)
8. Sustainability Reporting: Concepts, Frameworks and the role of Supreme Audit Institutions (INTOSAI WGEA, 2013).
9. INTOSAI IDI (2020): Performance Audit: ISSAI Implementation Handbook (handbook is also available in Spanish, French and Arabic).

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. Guide to our methodology (European Court of Auditors)
3. OECD Glossary of statistical terms (OECD, 2008)
4. Recommendation of the Council on Guiding Principles concerning International Economic Aspects of Environmental Policies (OECD, 1972)
5. Report of the World Commission on Environment and Development: Our Common Future (United Nations, 1987)
6. Sustainable Development (Athena Kurry’s Thesis Portfolio, 2011)
7. Transforming our world: the 2030 Agenda for Sustainable Development (United Nations, 2015)
8. UN Sustainable Development website
9. SAGE research methods