{"id":17,"date":"2024-04-04T01:50:52","date_gmt":"2024-04-03T22:50:52","guid":{"rendered":"https:\/\/sisu.ut.ee\/env-intro\/sources-0\/"},"modified":"2025-02-11T10:37:24","modified_gmt":"2025-02-11T08:37:24","slug":"sources-0","status":"publish","type":"page","link":"https:\/\/sisu.ut.ee\/env-intro\/sources-0\/","title":{"rendered":"Sources"},"content":{"rendered":"<p style=\"margin-bottom: 7.5pt; text-align: justify;\"><span style=\"background: white;\"><span style=\"line-height: normal;\"><span lang=\"EN-GB\"><span style=\"color: #565656;\">Here you can find links to INTOSAI WGEA materials and other sources.<\/span><\/span><\/span><\/span><\/p>\n<h3>INTOSAI materials:<\/h3>\n<ol>\n<li><a title=\"https:\/\/www.issai.org\/professional-pronouncements\/\" href=\"https:\/\/www.issai.org\/professional-pronouncements\/?n=5000-5999\" target=\"_blank\" rel=\"noopener\" data-url=\"https:\/\/www.issai.org\/professional-pronouncements\/?n=5000-5999\"><span lang=\"EN-GB\"><span style=\"color: #428bca;\">INTOSAI Subject Matter Specific Guidance<\/span><\/span><\/a><span style=\"background: white;\"><span style=\"color: #565656;\"><span style=\"line-height: normal;\"><span lang=\"EN-GB\"> (see for environmental audit in GUID 5200-series)<\/span><\/span><\/span><\/span><\/li>\n<li><a title=\"\" href=\"http:\/\/www.environmental-auditing.org\/media\/2945\/2013_wgea_fraudcorruption_view.pdf\" target=\"_blank\" rel=\"noopener\" data-url=\"http:\/\/www.environmental-auditing.org\/media\/2945\/2013_wgea_fraudcorruption_view.pdf\"><span lang=\"EN-GB\"><span style=\"color: #428bca;\">Addressing Fraud and Corruption Issues when Auditing Environmental and Natural Resource Management: Guidance for Supreme Audit Institutions<\/span><\/span><\/a><span style=\"background: white;\"><span style=\"color: #565656;\"><span style=\"line-height: normal;\"><span lang=\"EN-GB\"> (INTOSAI WGEA, 2013)<\/span><\/span><\/span><\/span><\/li>\n<li><a title=\"\" href=\"http:\/\/www.environmental-auditing.org\/media\/2921\/2010_wgea-unep_primer-for-auditing-implmementation-of-meas.pdf\" target=\"_blank\" rel=\"noopener\" data-url=\"http:\/\/www.environmental-auditing.org\/media\/2921\/2010_wgea-unep_primer-for-auditing-implmementation-of-meas.pdf\"><span lang=\"EN-GB\"><span style=\"color: #428bca;\">Auditing the Implementation of Multilateral Environmental Agreements (MEAs): A Primer for Auditors<\/span><\/span><\/a><span style=\"background: white;\"><span style=\"color: #565656;\"><span style=\"line-height: normal;\"><span lang=\"EN-GB\"> (United Nations Environment Programme in cooperation with INTOSAI WGEA, 2010)<\/span><\/span><\/span><\/span><\/li>\n<li><a title=\"\" href=\"https:\/\/www.environmental-auditing.org\/media\/5370\/wgea-instrument-protection-and-management_isbn-ok.pdf\" target=\"_blank\" rel=\"noopener\" data-url=\"http:\/\/www.eurosaiwgea.org\/meetings\/Documents\/14%20AM\/WGEA%20instrument%20protection%20and%20managemen.pdf\"><span lang=\"EN-GB\"><span style=\"color: #428bca;\">Market-based instruments for environmental protection and management<\/span><\/span><\/a><span style=\"background: white;\"><span style=\"color: #565656;\"><span style=\"line-height: normal;\"><span lang=\"EN-GB\"> (INTOSAI WGEA, 2016)<\/span><\/span><\/span><\/span><\/li>\n<li><a title=\"\" href=\"http:\/\/www.environmental-auditing.org\/media\/2935\/2013_wgea_sustainability-reporting.pdf\" target=\"_blank\" rel=\"noopener\" data-url=\"http:\/\/www.environmental-auditing.org\/media\/2935\/2013_wgea_sustainability-reporting.pdf\"><span lang=\"EN-GB\"><span style=\"color: #428bca;\">Sustainability Reporting: Concepts, Frameworks and the role of Supreme Audit Institutions<\/span><\/span><\/a><span style=\"background: white;\"><span style=\"color: #565656;\"><span style=\"line-height: normal;\"><span lang=\"EN-GB\"> (INTOSAI WGEA, 2013).<\/span><\/span><\/span><\/span><\/li>\n<li>INTOSAI WGEA <a href=\"https:\/\/wgea.org\/publications\/studies-guidelines\/\" target=\"_blank\" rel=\"noopener\">guidance materials and studies<\/a><\/li>\n<li style=\"margin-top: 7.5pt; margin-right: 0cm; margin-bottom: 15.0pt;\"><span style=\"background: white;\"><span style=\"line-height: normal;\"><span lang=\"EN-GB\"><span style=\"color: #565656;\">INTOSAI WGEA <\/span><\/span><span lang=\"ET\" style=\"color: black;\"><a href=\"https:\/\/www.environmental-auditing.org\/audit-database\/\" target=\"_blank\" rel=\"noopener\"><span lang=\"EN-GB\">audit database<\/span><\/a><\/span><\/span><\/span><\/li>\n<\/ol>\n<h3>Other sources:<\/h3>\n<ol>\n<li><a title=\"\" href=\"https:\/\/www.intosai.org\/fileadmin\/downloads\/about_us\/IJGA_Issues\/former_years\/2014\/EN_2014_april.pdf\" target=\"_blank\" rel=\"noopener\" data-url=\"http:\/\/intosaijournal.org\/site\/wp-content\/uploads\/2019\/10\/Spring-4.pdf\"><span lang=\"EN-GB\"><span style=\"color: #428bca;\">How to increase the impact of environmental performance audits<\/span><\/span><\/a><span style=\"background: white;\"><span style=\"color: #565656;\"><span style=\"line-height: normal;\"><span lang=\"EN-GB\"> (J. Reed, J. Cinq-Mars, International Journal of Government Auditing, April 2014, pp. 17-24)<\/span><\/span><\/span><\/span><\/li>\n<li><a title=\"\" href=\"https:\/\/www.issai.org\/professional-pronouncements\/?n=3000-3899\" target=\"_blank\" rel=\"noopener\" data-url=\"https:\/\/www.issai.org\/professional-pronouncements\/?n=3000-3899\"><span lang=\"EN-GB\"><span style=\"color: #428bca;\">ISSAI 3000: Performance Audit Standard<\/span><\/span><\/a><span style=\"background: white;\"><span style=\"color: #565656;\"><span style=\"line-height: normal;\"><span lang=\"EN-GB\"> (INTOSAI, 2019)<\/span><\/span><\/span><\/span><\/li>\n<li><a title=\"\" href=\"https:\/\/www.oecd-ilibrary.org\/economics\/oecd-glossary-of-statistical-terms_9789264055087-en\" target=\"_blank\" rel=\"noopener\" data-url=\"https:\/\/www.oecd-ilibrary.org\/economics\/oecd-glossary-of-statistical-terms_9789264055087-en\">OECD Glossary of statistical terms<\/a><span style=\"background: white;\"><span style=\"color: #565656;\"><span style=\"line-height: normal;\"><span lang=\"EN-GB\"> (OECD, 2016)<\/span><\/span><\/span><\/span><\/li>\n<li><a title=\"\" href=\"https:\/\/sdgs.un.org\/2030agenda\" target=\"_blank\" rel=\"noopener\" data-url=\"https:\/\/sdgs.un.org\/2030agenda\">Transforming our world: the 2030 Agenda for Sustainable Development <\/a><span style=\"background: white;\"><span style=\"color: #565656;\"><span style=\"line-height: normal;\"><span lang=\"EN-GB\">(United Nations, 2015)<\/span><\/span><\/span><\/span><\/li>\n<li><a title=\"\" href=\"https:\/\/sdgs.un.org\/\" target=\"_blank\" rel=\"noopener\" data-url=\"https:\/\/sdgs.un.org\/\">UN\u00a0Sustainable Development website<\/a><\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"<p>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 &#8230;<\/p>\n","protected":false},"author":6,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"class_list":["post-17","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/sisu.ut.ee\/env-intro\/wp-json\/wp\/v2\/pages\/17","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/sisu.ut.ee\/env-intro\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/sisu.ut.ee\/env-intro\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/sisu.ut.ee\/env-intro\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/sisu.ut.ee\/env-intro\/wp-json\/wp\/v2\/comments?post=17"}],"version-history":[{"count":6,"href":"https:\/\/sisu.ut.ee\/env-intro\/wp-json\/wp\/v2\/pages\/17\/revisions"}],"predecessor-version":[{"id":424,"href":"https:\/\/sisu.ut.ee\/env-intro\/wp-json\/wp\/v2\/pages\/17\/revisions\/424"}],"wp:attachment":[{"href":"https:\/\/sisu.ut.ee\/env-intro\/wp-json\/wp\/v2\/media?parent=17"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}