ISSAI Executive Summaries
ISSAI 5130 – Sustainable Development: The Role of Supreme Audit Institutions
The document offers an overview of the concept of sustainable development and includes practical guidance to SAIs how to integrate sustainable development into their audit work.
|Level 4: Specific Auditing Guidelines - Guidelines on Environmental Audit|
Heads and Audit Directors of SAIs, External Governmental Auditors, Internal Auditors
The paper sets out to explain the concept of sustainable development. It also assesses the role that SAIs might play in auditing national progress towards sustainable development.
The document provides a guide as to what may be possible combined with practical examples drawn from the experience of a range of SAIs.
Scope - Content:
This guideline comprises four parts:
Author - Committee:
INTOSAI Working Group on Environmental Auditing
Approved at XVIIIth Congress of INTOSAI, Budapest 2004
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