INTOSAI – Working Group on Environmental Auditing

How to address fraud and corruption in environmental and natural resource management

The INTOSAI WGEA prepares guidance and environmental auditing tools. The paper "Addressing Fraud and Corruption Issues when Auditing Environmental and Natural Resource Management" gives an overview of fraud and corruption risks in the environmental and natural resource sectors and gives SAIs the information they need to address these risks when conducting environmental audits.

The paper presents

  • Examples on possible impacts of fraud and corruption in the environmental and natural resource sectors, with focus on forestry, fisheries, water management and biodiversity
  • Central definitions and concepts relating to fraud and corruption
  • Basic questions relating to internal controls and fraud and corruption illustrated with a case from the oil sector
  • The most important elements in a fraud and corruption risk assessment illustrated with examples from the environmental and natural resource sectors
  • Audit procedures to follow up identified fraud and corruption risks illustrated with five scenarios relating to land management, procurement in coal extraction, allocation of public grants to tree planting, climate mitigation measures (CDM-project) and management of oil revenues

Links to the fraud and corruption paper:

English version            Arabic version

Training courses on addressing fraud and corruption in environmental and natural resource management:

EUROSAI WGEA training seminar on fraud and corruption in Prague, Czech Republic, on Monday 14 October 2013

A one-day training seminar on fraud and corruption in the environmental and natural resource sectors was organized by the EUROSAI WGEA Secretariat in Prague, Czech Republic, on 14 October 2013. The main purpose of the seminar, which was held in connection with the 11th annual meeting of EUROSAI WGEA, was to introduce the participants to the new guideline through various group exercises. The exercises included fraud and corruption risk assessments, identification of internal controls, suggestions on possible audit procedures, as well as communication with other authorities and reporting of findings. Fisheries management had been chosen as a focal point.

Report from the Prague-seminar on fraud and corruption

Other training materials

As courses in the fraud & corruption-field to some extent have to be 'tailor-made', it is difficult to develop elaborate training materials in this field which are entirely generic. Still, it is possible to describe some of the basic elements which a course based on the guideline should contain - irrespective of topic. Instructors' notes, based on the framework used in the Prague-seminar are therefore enclosed.

Instructors' notes

'Fisheries-case'

 

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