The first pilot workshop on Environmental Auditing, developed in a co-operation project between the INTOSAI Development Initiative (IDI) and the INTOSAI Working Group on Environment Audit, was conducted between 3 -14 November 2003 at Antalya, Turkey. The workshop was specifically targeted for SAIs that were already conducting environmental auditing or had firm plans to do so in the near future. The aim of the workshop was to enhance participants’ capability in planning, executing and reporting environmental auditing’ and transferring to them knowledge of various environmental issues required for audit. The focus was primarily on performance audit. However, environmental auditing from the compliance viewpoint was also briefly covered.
The workshop trained 29 participants from 15 member SAIs in Environmental Auditing. It also created a strong community among participants on Subject Matter Experts (SMEs) and Instructors. As the project aims to promote and strengthen environmental auditing in participating SAIs and regions, as such networking is considered vital to the sustainability of the project.
The course was designed with the help of IDI-certified training specialists (trained in the Long Term Regional Training Programme) from four regions within three weeks. The workshop had six modules, including:
overview of the environmental context: ‘understanding global, regional and national state of the environment issues’, ‘understanding the ecosystem’ and ‘human Response to environmental concerns’.
overview of environmental auditing: ‘EA and challenges’ and ‘an overview of the audit process’
conducting environmental auditing: an ‘introduction to conducting environmental auditing’, ‘understanding issues in waste’, ‘audits of waste’, ‘understanding issues in water’, ‘audits of water’, ‘understanding issues in air’, ‘audit of air’, ‘understanding issues in biodiversity’ and ‘audits of biodiversity’.
developing an action plan for environmental auditing for SAIs: ‘understanding com-ponents of a strategic plan’, ‘action plan’, ‘major environmental issues in countries’, ‘potential areas for EA in the near future’, ‘specific audit plan for an EA’ and ‘challenges and suggestions’.
The approach of the workshop was interactive, leading to extensive communication between instructors and participants. Case studies and exercises constituted an important part of the workshop. The subjects of case studies were taken from different countries’ specific experiences.
At the end of the workshop, the participants prepared country-wise action plans for Environment Auditing. IDI will make available the workshop materials to all member SAIs of ASOSAI and other INTOSAI regions after the second pilot delivery in AFROSAI-E in February, 2004. The INTOSAI WGEA and the IDI are expected to conduct a follow-up survey in end-2004 to assess the effectiveness of this programme in assisting participating SAIs in enhancing or launching environmental auditing.
A two-week Instructors’ Team Meeting was held in Tokyo, Japan from 10 to 20 March 2003 with financial assistance from the Asian Development Bank (ADB). Six Training Specialists from 6 SAIs attended the Meeting and designed course materials. Guidance for the designing work was provided by one IDI Subject Matter Expert.
RAW1 is the first Workshop to be designed and delivered by selected ASOSAI Training Specialists who graduated from the intensive trainer’s course under the ADB-funded second Long Term Regional Training Program (LTRTP). The Workshop, which had been postponed due to SARS problem, will be held in Malaysia in April 2004. The Workshop Announcement has been sent by the Secretary General of ASOSAI through the Administrator of ASOSAI Training Programs, the Board of Audit of Japan.
(Contributed by: SAI-Japan)
The instructors’ team meeting for the Workshop on ‘Performance Audit of a Reven1ue Agency’ was held in Tokyo, Japan from 23 to 31 July 2003. Six Training Specialists from 5 SAIs who were newly established under the new LTRTP, participated in the Meeting and designed course materials, guided by one Training Specialist from the previous LTRTP.
The Workshop was held in Lahore, Pakistan from 8 to 19 December 2003 with administrative support from the Office of Auditor General of Pakistan. Thirty participants from 30 SAIs attended the Workshop. This was the 14th Workshop since ASOSAI started organized a training course in 1992 with its own funds (mainly from voluntary contributions designated for training).
(Contributed by: SAI-Japan)