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Study guide
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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
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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 materials and other sources.
INTOSAI materials
INTOSAI Performance Audit Standard
3000 (2019)
INTOSAI WGEA Research Project on Improving the visibility of SAI’s work: Communicating environmental audit results
(2019)
INTOSAI Subject Matter Specific Guidance
(see for environmental audit on GUID 5200-series)
Frigon, Vincent, Office of the Auditor General of Canada. Office of the auditor general studies social media impact on audit report reach (2021). INTOSAI Journal
Winter 2021 Vol. 48, No. 1
p. 10)
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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