Enhancing Environmental Governance through Audit

The INTOSAI Working Group on Environmental Auditing (WGEA) supports Supreme Audit Institutions (SAIs) in their efforts to audit environmental issues and promote sustainable development worldwide.

About INTOSAI and WGEA

INTOSAI (International Organization of Supreme Audit Institutions) is a worldwide organization supporting SAIs in promoting good governance, including accountability, integrity, transparency, and efficiency. Within INTOSAI, the Working Group on Environmental Auditing (WGEA) serves as a knowledge hub and collaborative platform for SAIs dedicated to examining environmental issues.

Established in 1994, the WGEA has grown to become one of INTOSAI's most active and influential working groups. It currently comprises over 80 SAIs from around the world, working together to address global environmental challenges through audit knowledge, guidance, and cooperation.

The WGEA's work aligns with international environmental frameworks, including the United Nations Sustainable Development Goals (SDGs), Paris Agreement on climate change, and other international conventions and protocols addressing environmental sustainability.

Mission and Objectives

The WGEA operates with a clear mission to improve environmental governance worldwide by enhancing the quality and impact of environmental auditing by Supreme Audit Institutions. Its primary objectives include:

  • Facilitating knowledge sharing and capacity building among member SAIs
  • Developing and promoting guidance materials on environmental auditing methodologies
  • Conducting coordinated international environmental audits on priority themes
  • Enhancing cooperation with international organizations involved in environmental protection
  • Contributing to the global sustainable development agenda through audit
  • Providing a platform for SAIs to exchange experiences and best practices

Guiding Principles

The WGEA operates according to several fundamental principles that guide its work and relationships:

  • Independence: Maintaining the independence of SAIs while addressing environmental issues through audit
  • Collaboration: Fostering cooperation among SAIs and with international environmental organizations
  • Relevance: Focusing on current and emerging environmental priorities with significant governance implications
  • Impact: Ensuring environmental audits lead to meaningful improvements in environmental governance and performance
  • Knowledge-sharing: Promoting open exchange of experiences, methodologies, and findings
  • Capacity building: Supporting the development of environmental audit capabilities across all regions

Structure and Organization

The WGEA operates under the strategic direction of a steering committee elected by member organizations. The working group's structure ensures efficient coordination and implementation of its work program:

  • Steering Committee: Provides overall strategic guidance, consists of representatives from member SAIs
  • Chairmanship: Normally held by a member SAI that provides secretariat support, currently the SAI of the Netherlands
  • Regional Coordinators: Facilitate communication between the WGEA and SAIs in different INTOSAI regions
  • Task Forces: Established to work on specific audit projects, guidance documents, or thematic areas
  • Secretariat: Supports the day-to-day operations of the WGEA

The WGEA organizes regular meetings, training sessions, and congresses to facilitate knowledge sharing and collaborative work among member SAIs.

Key Projects and Activities

The WGEA implements its objectives through various projects and activities focused on priority environmental themes:

Coordinated Audits

The WGEA organizes coordinated international audits where multiple SAIs audit similar environmental topics using common methodologies. These joint efforts provide comparative insights and highlight transboundary environmental issues. Recent coordinated audits have covered themes like:

  • Biodiversity and ecosystem services (2020)
  • Climate change adaptation (2018)
  • Implementation of the Sustainable Development Goals (ongoing)
  • Oceans and marine environment protection (2017)
  • Water resources management (2013)

Guidance Development

The WGEA develops guidance materials to assist SAIs in conducting environmental audits of high quality. Key publications include:

  • Guidance on Conducting Audits of International Environmental Accords
  • Auditing Water Resources and Water Governance
  • Implementation of SDGs: Guidance for Supreme Audit Institutions
  • Audits on Waste Management
  • Climate Change: Mitigation and Adaptation Audits

Capacity Building

Through training workshops, webinars, and mentorship programs, the WGEA helps SAIs build their environmental auditing capabilities. The group organizes regional training events and supports development of specialized expertise in emerging environmental issues.

Research and Innovation

The WGEA conducts and promotes research on emerging environmental audit methodologies and approaches. Recent focus areas include:

  • Auditing circular economy initiatives
  • Evaluating environmental governance during crisis responses
  • Environmental performance measurement frameworks
  • Digital transformation of environmental monitoring systems

Publications and Resources

The WGEA produces a range of publications and resources to support environmental auditing worldwide:

Publication Type Description Target Audience
Implementation Guides Practical guidance on specific environmental audit topics Environmental auditors in SAIs
Methodology Papers Technical approaches for auditing complex environmental issues Specialized environmental auditors
Coordinated Audit Reports Findings from multiple SAIs examining common environmental challenges Policymakers, SAIs, environmental stakeholders
Research Papers In-depth analysis of emerging environmental audit issues Audit professionals and researchers
Case Studies Documented examples of successful environmental audits Auditors seeking practical examples
Newsletters Regular updates on WGEA activities and environmental audit news All WGEA stakeholders

These publications are available on the WGEA website (www.environmental-auditing.org) and provide valuable resources for SAIs planning and conducting environmental audits.

Membership and Participation

Membership in the WGEA is open to all INTOSAI member institutions with an interest in environmental auditing. Currently, over 80 SAIs from across all INTOSAI regions participate in the Working Group.

Benefits of WGEA membership include:

  • Access to specialized environmental auditing guidance and methodologies
  • Opportunities to participate in coordinated international audits
  • Invitations to international meetings and training events
  • Access to a global network of environmental audit professionals
  • Opportunities to contribute to the development of environmental audit standards
  • Support for building environmental audit capacity
  • Participation in shaping the global environmental audit agenda

SAIs wishing to join the WGEA typically contact the current Secretariat to express interest and receive information on participation pathways.

Achievements and Impact

Since its establishment, the WGEA has made significant contributions to environmental governance and auditing worldwide:

  • Conducted 14 coordinated international audit projects involving over 100 SAIs
  • Developed over 25 guidance documents on various environmental audit topics
  • Provided training to thousands of auditors from SAIs across all regions
  • Supported implementation of international environmental agreements through audit
  • Enhanced visibility of audit contributions to sustainable development
  • Established strong partnerships with international environmental organizations
  • Inspired creation of specialized environmental audit units in many SAIs
  • Contributed to the inclusion of environmental aspects in audit standards
  • Generated global awareness of audit's role in addressing environmental challenges

The WGEA's coordinated audit reports have been presented to international forums, including the United Nations Environment Assembly, highlighting the role of audit in supporting environmental governance.

Contact Information

For more information about the INTOSAI Working Group on Environmental Auditing:

Website: www.environmental-auditing.org

Email: wgea@environmental-auditing.org

Current Secretariat: Netherlands Court of Audit

Address: Lange Voorhout 4, 2514 EA Den Haag, The Netherlands