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.
Level 4: Specific Auditing Guidelines - Guidelines on Environmental Audit
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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