This is the first strategy for the INTOSAI WGEA reaching longer than the three-year Work Plan cycle. This strategy defines the way INTOSAI WGEA should organise its work by identifying key guiding principles. The purpose of this strategy is to provide some commonly agreed principles, which can help the WGEA Secretariat to plan work with a long-term perspective that goes beyond the individual SAIs’ chairmanship period.
The Work Plan 2023-2025 focuses on two overall themes which act as hubs. Even though the specific projects are collected under these two thematic hubs, they are not meant to operate in isolation. Rather, the aim is to enhance the discussion both inside these hubs as well as between them throughout the Work Plan period.
The goals of the INTOSAI WGEA 2020–2022 work plan are implemented through seven Work Packages:
The Assembly approved a new work plan for the period of 2017-19 in October 2016 in Indonesia. The WGEA has not changed the established goals set for the previous work periods. The work plan will be presented to the XXII INCOSAI in December 2016 in United Arab Emirates.
Proposed goals for the work period of 2014-2016 are:
Main activities of the work plan are as follows:
The Assembly approved the work plan for the period of 2014-16 in June 2013 in Estonia. The WGEA has not changed the established goals set for the previous work periods. The work plan has been presented to the XXI INCOSAI in October 2013 in China.
Main activities of the work plan are as follows:
The work plan was approved by the WGEA Assembly in June 2010 in China. The work plan (2011–2013) was presented to the XX INCOSAI in South Africa in November 2010. For 2011-13, the WGEA has not changed the established goals set for the previous work period. The goals and associated actions are described in the following section.
Some highlights of the 2011-13 work plan include:
The XIX INCOSAI was held in November 2007 in Mexico City, Mexico. The WGEA 2008-10 Work Plan was approved by the Congress. The 2008-10 work plan includes a series of projects, organized around the goals set out below, which are intended to respond to the SAIs variety of needs and to recognize their different levels of development:
Some highlights of the 2008-10 work plan include:
The 2005-07 work plan presents the strategy for undertaking the activities of the INTOSAI Working Group on Environmental Auditing (WGEA). Supreme audit institutions (SAIs) are at different stages of sophistication in environmental auditing and their mandates vary considerably. Therefore, the range of goals and activities included in this work plan are intended to respond to the various needs of SAIs and to be applicable to the majority, if not all, of the SAIs.
The WGEA is committed to preparing guidance and reference tools in the following products and services:
As well, the WGEA Secretariat continues to encourage information exchange and relationship building with external international organizations.
For a detailed overview of each project, with key milestones and contacts, please check the projects page under WGEA Business.
The 2002–2004 work plan continued to address the topic areas established in earlier work plans but was adapted to current developments and challenges. The main substantive theme for the WGEA during the Chairmanship of the Netherlands was “fresh water.” Since the 17th INCOSAI in October 2001, the WGEA decided to add “waste” as a second theme of its work. Other activities carried out included developing training materials and providing courses in environmental auditing, co-ordinating environmental audits with other supreme audit institutions (SAIs) related to commitments under the World Summit on Sustainable Development, exchanging information with other SAIs, and preparing environmental auditing papers on such topics as water policy and waste management.
The 1999–2001 work plan for the Working Group on Environmental Auditing was adopted at its 5th meeting in Lima, Peru in 1998. The “fresh water” theme, first adopted in 1995, continued to be a focus of the Working Group through this period. One of the key issues of this work plan was to emphasize co-operation with the INTOSAI regions in order to effectively cope with environmental issues that are trans boundary in nature. Other activities included developing an inventory of international environmental accords and increasing the dissemination of information.
In the 1996-1998 period, the Working Group on Environmental Auditing dealt with two specific issues: audits or co-ordinated audits of international environmental accords and natural resource accounting. There was also a focus on Institutional Learning — facilitating the exchange of information and experience between audit institutions, and developing guidelines, methods, and techniques for environmental auditing. “Fresh water” was first chosen as a theme in an attempt to concentrate activities on an issue considered relevant for all countries in all stages of development.
The INTOSAI Working Group on Environmental Auditing (WGEA) aims to increase the expertise in environmental auditing and to enhance environmental governance with high-quality contribution and visibility by both members of the Working Group and non–member SAIs. Currently the INTOSAI WGEA consists of 86 member countries.
