Students taking this course should be familiar with general performance auditing methods and have basic knowledge of positive and negative environmental impacts caused by human activities. It is recommended to take the course Introduction to Environmental Auditing before registering to this course.
The aim of this course is to introduce the concept of waste and main waste related topics: from the categories of waste and waste-related problems to the principles, policies and tools used in waste management, as well as the possibilities for auditing waste issues using performance audit methods.
The course consists of reading material, video lectures, exercises, tests, and audit cases based on the practice of several Supreme Audit Institutions from the International Organisation of Supreme Audit Institutions (INTOSAI). Supreme Audit Institutions from the following countries contributed to developing the MOOC: Brazil, Costa Rica, Croatia, Czech Republic, Ecuador, Estonia, Guatemala, Kuwait, Latvia, Lithuania, Mexico, Morocco, the Netherlands, Paraguay, Peru, Philippines, Slovakia, United States.
After completing the course, the course participant:
- knows the main categories of waste and environmental impacts caused by waste;
- is familiar with the main waste management principles and economics of waste;
- is able to map the main waste management actors and is aware of the legal framework and main governance tools used for waste management;
- can draft a performance audit addressing waste management.