ISSAI Executive Summaries
ISSAI 5120 – Environmental Audit and Regularity Auditing
The document provides guidance to SAIs on how to conduct environmental audits by applying regularity (financial and compliance) auditing practices.
Heads and Audit Directors of SAIs, External Governmental Auditors, Internal Auditors.
The paper illustrates the possibilities for conducting audits with an environmental focus using a financial and compliance framework. Audits of sustainable development may be approached in similar ways (see ISSAI 5130).
Scope - Content:
During an audit of financial statements, environmental issues may include the following:
Compliance auditing with regard to environmental issues may relate to providing assurance that governmental activities are conducted in accordance with relevant environmental laws, standards and policies, both at national and international level.
The Annex provides questions and guidance notes that might prompt possible dimensions of environmental audits.
Author - Committee:
INTOSAI Working Group on Environmental Auditing
Approved at XVIIIth Congress of INTOSAI, Budapest 2004
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