ISSAI Executive Summaries
ISSAI 5110 – Guidance on Conducting Audit Activities with an Environmental Perspective
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.
Heads and Audit Directors of SAIs, External Governmental Auditors, Internal Auditors
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
Author - Committee:
INTOSAI Working Group on Environmental Auditing
Approved at XVIIth Congress of INTOSAI, Seoul 2001
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