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Executive Summary:

ISSAI 5110 – Guidance on Conducting Audit Activities with an Environmental Perspective

Purpose:

The purpose of this guide is to provide SAIs with a basis for understanding the nature of environmental auditing as it has so far developed in the governmental sphere.

ISSAI Category:

Target Group:

Heads and Audit Directors of SAIs, External Governmental Auditors, Internal Auditors

Principle:

This guide is intended to provide a sound starting point from which to create an approach to the satisfactory discharge of environmental auditing responsibilities within the context of each SAIs jurisdiction and mandate.

Scope - Content:

The three sections of this guide

  • Consider the application to environmental audits of the INTOSAI Auditing Standards (Section 1);
  • Offer practical assistance in developing methods and practices for carrying out environmental audits – particularly performance audits - supported by examples (Section 2 and Annex 1);
  • Suggest an approach to establishing the technical criteria to be used  as the benchmarks for an environmental audit (Section 3 and Annex 2).

Author - Committee:

INTOSAI Working Group on Environmental Auditing

Status:

Approved at XVIIth Congress of INTOSAI, Seoul 2001

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