Transcript AI#10 WGEA Presentation

Progress Report
INTOSAI Working Group on
Environmental Auditing
INTOSAI WGEA Secretariat
7th KSC Meeting,
Washington D.C., 15 October 2015
Outline
• WGEA Membership
• 2014 – 2016 Work Plan Projects – Progress Made
• Proposed Issues for Next WGEA Work Plan 2017-2019
• Upcoming Meeting
7th INTOSAI KSC Meeting
WGEA membership
• 77 members
•
WGEA Steering Committee
(17 members):
Brazil, Cameroon, Canada,
China, Czech Republic,
European Court of Auditors,
Estonia, India, Indonesia,
Kuwait, Lesotho, Morocco,
New Zealand, Norway,
Paraguay, Philippines, United
States
•
Coordinators of Regional
WGEA:
- ACAG/PASAI: New Zealand
- AFROSAI: Cameroon
- ARABOSAI: Kuwait
- ASOSAI: China
- EUROSAI: Estonia
- OLACEFS: Paraguay
7th INTOSAI KSC Meeting
2014 - 2016 Work Plan Projects
Goal 1 - Update existing and develop new guidance materials to SAIs, conduct
research studies on emerging topics in environmental auditing
Research projects
o Renewable energy (Leads: Morocco and Indonesia)
o Energy saving (Lead: Czech Republic)
o Market based instruments for environmental protection and management
(Lead: Estonia)
o Greening the SAIs (Lead: India)
o Auditing government responses to a marine environment impacted by climate
change: Creative and innovative strategies used by SAIs (Lead: USA)
o How to increase the quality and impact of environmental audits (Leads:
Lesotho and Cameroon)
o Environmental impact assesment (Leads: Canada and India)
Progress:
• Project drafts were discussed and most of them approved at the 14th SC
meeting on Sept 29 –Oct 1, 2015 in Cairo , Egypt
• Final drafts to be revised based on SC members inputs by December 2015
• Final approval from SC members by April 2016
7th INTOSAI KSC Meeting
2014 - 2016 Work Plan Projects
Goal 1 - Update existing and develop new guidance materials to SAIs, conduct
research studies on emerging topics in environmental auditing
Update of guidance material
Update of the WGEA 2004 Guidance Material of “Towards Auditing Waste
Management” (Lead: Norway)
Progress:
• Project draft was discussed and approved at the 14th SC meeting on Sept 29 –
Oct 1, 2015 in Cairo, Egypt
• Final draft to be revised based on SC members inputs by December 2015
• Final approval from SC members by April 2016
7th INTOSAI KSC Meeting
2014 - 2016 Work Plan Projects
Goal 1 - Update existing and develop new guidance materials to SAIs, conduct
research studies on emerging topics in environmental auditing
Review of ISSAIs on Environmental Auditing
(Leads: Indonesia and Brazil)
o ISSAI 5110: Guidance on Conducting Audits of Activities with an
Environmental Perspective, 2001 (Co-lead: ECA)
o ISSAI 5120: Environmental Audit & Regularity Auditing, 2004 (Co-lead: ECA)
o ISSAI 5130: Sustainable Development: The Role of Supreme Audit
Institutions, 2004 (Co-lead: Canada)
o ISSAI 5140: How SAIs May Co-operate on the Audit of International
Environmental Accords, 1998 (Co-lead: Philippines)
7th INTOSAI KSC Meeting
Review of ISSAIs - Scope of Review
ISSAI 5110 & 5120
• Adjustment to
INTOSAI
fundamental
principles and
any changes in
audit
methodology
ISSAI 5130
• New
understandings
of Sustainable
Development;
• Good practices
ISSAI 5140
• Update of audit
methodology;
• Good practices.
7th INTOSAI KSC Meeting
Review of ISSAIs - Method of Review
Literature Review:
ISSAIs & other
references
Focus Group
Interview: experts
Survey: WGEA
members
Feedback: Project
team, WGEA SC,
KSC, INTOSAI
INTOSAI DUE PROCESS
7th INTOSAI KSC Meeting
Review of ISSAIs – Work Performed
•
•
•
•
•
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Project plan
Analysis of survey results
Drafting
Feedback from project members
Feedback from SC members
Refining drafts
7th INTOSAI KSC Meeting
Review of ISSAIs – Next Steps
No
Activities
Time
1.
Endorsement of review drafts by SC members
Oct , 2015
2.
Refinement of review drafts based on comments from SC
members
Dec, 2015
3.
Submission of drafts to KSC
Jan, 2016
4.
Feedback from KSC and draft refinements
Apr, 2016
5.
Upload of drafts on INTOSAI website (exposure drafts)
May, 2016
6.
Endorsement of drafts in WGEA Assembly meeting
Oct 2016
7.
Endorsement of ISSAIs in INCOSAI 2016
Nov, 2016
7th INTOSAI KSC Meeting
2014 - 2016 Work Plan Projects
Goal 2 –Facilitate concurrent, joint, and coordinated audits
Cooperative audits in other regions
o PASAI WGEA: Cooperative Performance Audit (CPA) on Climate Change
Adaption and Disaster Risk Reduction Strategies and management
o COMTEMA (OLACEFS): Coordinated Audit on Water Resources
o AFROSAI WGEA: Cooperative Audit on Lake Chad, Congo Basin forest
and River Nile
o ASOSAI WGEA: Cooperative Environmental Audit on Mekong River Basin
o EUROSAI: Cooperative activities on the Artic Council, Black Sea, River
Management, CO2 Emissions Trading, National Parks, and Climate
Change
7th INTOSAI KSC Meeting
2014 - 2016 Work Plan Projects
Goal 3 – Enhance information dissemination, exchange and training
 WGEA International Training on Environmental Auditing in
Global Training Facility in India
o Modules for training developed in conjunction with INTOSAI WGEA GTF
project sub committee members (Climate change: Norway, Sustainable
development: Estonia, Water: USA, Waste: India and Biodiversity: Brazil)
o First training in 2013 and second training in 2014, in total were attended by
46 participants from 22 SAIs
 Dissemination of Forestry Auditing Training Module
o Module for the training was developed by SAI of Indonesia
o First training in 2014 attended by 20 participants from 9 SAIs
o Second training from 14 – 18 September 2015 attended by 23 participants
from 12 SAIs
7th INTOSAI KSC Meeting
2014 - 2016 Work Plan Projects
Goal 3 – Enhance information dissemination, exchange and training
 Greenlines
o Published twice a year (June & December) on the WGEA website
o Led by US GAO
o Next Greenlines volume will be on December 2015.
 Audit Collection
o 2014: around 200 audit reports received from 63 SAIs
o 2015: will be commencing in mid of October 2015
 8th Environmental Survey
o Questionnaires in English, French & Spanish
o Focusing on the auditing work related to environmental matters conducted
by SAIs worldwide from 1 January 2013 to 31 December 2014
o 50 responses received
o Report to be published at the end of 2015
7th INTOSAI KSC Meeting
2014 - 2016 Work Plan Projects
Goal 4 – Increase cooperation between WGEA, international organizations, and
other INTOSAI bodies
Work performed and undergoing (1)
 Supported the Canadian Comprehensive Auditing Foundation (CCAF) in
delivering training on forestry auditing for SAIs in English and French speaking
African countries using the INTOSAI WGEA training module on forestry audit
 Updated the INTOSAI Glossary on Environmental Auditing organized by
Working Group on Value and Benefit of SAI
 Cooperating with United Nations Environmental Programs (UNEP) in
developing a review system for effective national implementation of Multilateral
Environmental Agreements (MEA). The project Steering Committee members
are UNEP Division of Environment Laws and Conventions (DELC) as the chair,
UNEP World Conservation Monitoring Centre (WCMC), International Network
on Environmental Compliance and Enforcement (INECE) and INTOSAI WGEA
7th INTOSAI KSC Meeting
2014 - 2016 Work Plan Projects
Goal 4 – Increase cooperation between WGEA, international organizations, and
other INTOSAI bodies
Work performed and undergoing (2)
 Communicating with Convention on Biological Diversity (CBD) on possible
future cooperation, with facilitation from SAI of Brazil
 Communicating with International Federation of Accountant (IFAC) on WGEA
activities
7th INTOSAI KSC Meeting
Proposed Issues for WGEA Work Plan
2017-2019
Proposed issues for the next WGEA work plan (1)
The SC members discussed environmental issues during the SC meeting in
Cairo. The following are examples of the issues:
o Climate change impact on agriculture related to food protection
o Environmental health - focus on air pollution
o Biodiversity in fisheries - sustaining marine resources
o Prevention and mitigation of climate change and natural resources
o Biodiversity
7th INTOSAI KSC Meeting
Proposed Issues for WGEA Work Plan
2017-2019
Proposed issues for the next WGEA work plan (2)
o Greening cities, focus on people and environmental health, good
methodology, health costs
o Basel convention on hazardaous waste or nuclear waste, e-waste
o Strengthening the capacity to audit environmental topics
o Sustainable Development Goals
Proposed activities for these issues
•
Cooperative audit, research project, development of audit guidance,
seminar, training.
7th INTOSAI KSC Meeting
Upcoming Meeting
INTOSAI WGEA Assembly meeting in October 2016
7th INTOSAI KSC Meeting
7th INTOSAI KSC Meeting