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Developments in Environmental Auditing by Supreme Audit Institutions

机译：最高审计机关环境审计的发展

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摘要

At the end of the 1980s, Supreme Audit Institutions (SAIs) became aware of their responsibility towards the environment and environmental policy. In this article, the development of environmental auditing by SAIs during the last Io years is presented, as well as the current state of the art. The description is based on the results of three questionnaire surveys held in 1994, 1997, and 2000 by the INTOSAI Working Group in Environmental Auditing. In most countries, the government has stipulated some form of environmental policy, and the SAI has a mandate to carry out regularity and/or performance audits. The activities of SAIs have developed substantially since 1993. Nowadays, environmental auditing is a substantial and regular part of the audit work of more than half of the SAIs. Environmental problems are often transboundary in nature. SAIs can contribute to international environmental cooperation by auditing the compliance of their national government with international environmental obligations and commitments. The INTOSAI Working Group on environmental auditing wants to enhance this type of audit and has provided guidelines for the audit process and the selection of international agreements. Moreover, cooperation between SAIs is a good method to exchange experiences and to learn from each other.
机译：在1980年代末，最高审计机构（SAI）意识到了其对环境和环境政策的责任。在本文中，介绍了最近10年内最高审计机关对环境审计的发展以及当前的技术水平。该说明是基于INTOSAI环境审计工作组于1994年，1997年和2000年进行的三份问卷调查的结果。在大多数国家/地区，政府已制定某种形式的环境政策，最高审计机关有权执行定期和/或绩效审核。自1993年以来，最高审计机关的活动有了很大的发展。如今，环境审计已成为超过一半的最高审计机关审计工作的重要组成部分。本质上，环境问题通常是跨界的。最高审计机关可以通过审计其国家政府对国际环境义务和承诺的遵守情况，为国际环境合作做出贡献。 INTOSAI环境审计工作组希望加强这种审计，并为审计过程和国际协议的选择提供了指导。此外，最高审计机关之间的合作是交流经验和相互学习的好方法。

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