{"id":18,"date":"2024-04-04T01:50:52","date_gmt":"2024-04-03T22:50:52","guid":{"rendered":"https:\/\/sisu.ut.ee\/env-intro\/sources-1\/"},"modified":"2025-01-14T14:40:40","modified_gmt":"2025-01-14T12:40:40","slug":"sources-1","status":"publish","type":"page","link":"https:\/\/sisu.ut.ee\/env-intro\/sources-1\/","title":{"rendered":"Sources"},"content":{"rendered":"

Here you can find links to INTOSAI materials, audit examples and other sources.<\/span><\/span><\/span><\/span><\/p>\n\n\n\n

INTOSAI materials<\/h3>\n\n\n\n
    \n
  1. INTOSAI Subject Matter Specific Guidance<\/span><\/span><\/a> (see for environmental audit in GUID 5200-series)<\/span><\/span><\/span><\/span><\/li>\n\n\n\n
  2. ISSAI 3000: Performance Audit Standard<\/span><\/span><\/a> (INTOSAI, 2019)<\/span><\/span><\/span><\/span><\/li>\n\n\n\n
  3. INTOSAI (2019) <\/span><\/span><\/span><\/span>GUID 3910: Central Concepts for Performance Auditing<\/span><\/a><\/li>\n\n\n\n
  4. INTOSAI (2019) GUID 3920 The Performance Auditing process<\/span><\/a><\/li>\n\n\n\n
  5. Addressing Fraud and Corruption Issues when Auditing Environmental and Natural Resource Management: Guidance for Supreme Audit Institutions<\/span><\/span><\/a> (INTOSAI WGEA, 2013)<\/span><\/span><\/span><\/span><\/li>\n\n\n\n
  6. Auditing the Implementation of Multilateral Environmental Agreements (MEAs): A Primer for Auditors<\/span><\/span><\/a> (United Nations Environment Programme in cooperation with INTOSAI WGEA, 2010)<\/span><\/span><\/span><\/span><\/li>\n\n\n\n
  7. Market-based instruments for environmental protection and management<\/span><\/span><\/a> (INTOSAI WGEA, 2016)<\/span><\/span><\/span><\/span><\/li>\n\n\n\n
  8. Sustainability Reporting: Concepts, Frameworks and the role of Supreme Audit Institutions<\/span><\/span><\/a> (INTOSAI WGEA, 2013).<\/span><\/span><\/span><\/span><\/li>\n\n\n\n
  9. INTOSAI IDI (2020): <\/span><\/span><\/span><\/span>Performance Audit: ISSAI Implementation Handbook<\/span><\/a> (handbook is also available in <\/span><\/span><\/span><\/span>Spanish<\/span><\/a>, <\/span><\/span><\/span><\/span>French<\/span><\/a> and <\/span><\/span><\/span><\/span>Arabic<\/span><\/a>).<\/span><\/span><\/span><\/span><\/li>\n<\/ol>\n\n\n\n

    Other sources:<\/h3>\n\n\n\n
      \n
    1. How to increase the impact of environmental performance audits<\/span><\/span><\/a> (J. Reed, J. Cinq-Mars, International Journal of Government Auditing, April 2014, pp. 17-24)<\/span><\/span><\/span><\/span><\/li>\n\n\n\n
    2. Guide to our methodology<\/a>\u00a0(European Court of Auditors)<\/li>\n\n\n\n
    3. OECD Glossary of statistical terms<\/a> (OECD, 2008)<\/span><\/span><\/span><\/span><\/li>\n\n\n\n
    4. Recommendation of the Council on Guiding Principles concerning International Economic Aspects of Environmental Policies<\/span><\/span><\/a> (OECD, 1972)<\/span><\/span><\/span><\/span><\/li>\n\n\n\n
    5. Report of the World Commission on Environment and Development: Our Common Future<\/span><\/span><\/a> (United Nations, 1987)<\/span><\/span><\/span><\/span><\/li>\n\n\n\n
    6. Transforming our world: the 2030 Agenda for Sustainable Development <\/a>(United Nations, 2015)<\/li>\n\n\n\n
    7. UN\u00a0Sustainable Development website<\/a><\/li>\n\n\n\n
    8. SAGE research methods<\/span><\/span><\/span><\/a><\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"

      Here you can find links to INTOSAI materials, audit examples and other sources. INTOSAI materials Other sources:<\/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-18","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/sisu.ut.ee\/env-intro\/wp-json\/wp\/v2\/pages\/18","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=18"}],"version-history":[{"count":3,"href":"https:\/\/sisu.ut.ee\/env-intro\/wp-json\/wp\/v2\/pages\/18\/revisions"}],"predecessor-version":[{"id":378,"href":"https:\/\/sisu.ut.ee\/env-intro\/wp-json\/wp\/v2\/pages\/18\/revisions\/378"}],"wp:attachment":[{"href":"https:\/\/sisu.ut.ee\/env-intro\/wp-json\/wp\/v2\/media?parent=18"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}