The Updated Environmental Auditing Guidance Is Here!

01.09.2025

It’s been a long time coming.

The environmental auditing guidance documents in the INTOSAI Framework of Professional Pronouncements (IFPP) have remained unchanged for years—despite the world around them changing dramatically. Since the Paris Agreement in 2015, the environmental agenda has evolved rapidly, especially in the realm of climate governance. Yet, updating IFPP guidance is no small feat.

The INTOSAI Due Process is rigorous, resource-intensive, and slow by design. It is not always well-suited for fast-evolving subject matter areas like environmental auditing. The current process—though rigorous—can be lengthy, making it difficult to respond quickly to emerging needs. That’s why WGEA chose to update the guidance outside the IFPP, while still ensuring broad consultation through a 30-day exposure period and full endorsement by the WGEA Assembly. This approach allowed us to deliver a high-quality, community-informed guidance document in just six months—without compromising on inclusiveness or credibility.

We knew that environmental auditors around the world needed updated, practical, and relevant guidance. So, we did what auditors do best: we reviewed, streamlined, and improved. We took the existing GUIDs—5200, 5201, and 5203—and merged them into a single, principle-based document. We removed outdated content, clarified concepts, and focused on what makes environmental audits unique.

What’s New?

This guidance doesn’t replace the ISSAIs. You’ll still need those to conduct performance, compliance, or financial audits. But if your audit touches on environmental topics—climate change, biodiversity, water governance, or sustainability—this guidance helps you navigate the specific challenges that come with those areas, such as:

Intergenerational impacts: Environmental audits often deal with long-term consequences that span decades.
Longitudinal perspectives: Tracking environmental change requires time-series thinking and data.
Risk-based approaches: Environmental risks are complex, cross-sectoral, and often transboundary.

How We Did It

The drafting group was led by the WGEA Secretariat and included members from SAI Estonia, the European Court of Auditors, SAI Egypt, SAI Maldives, and SAI Thailand. The first draft was circulated for comments during a 30-day exposure period, following the KSC Quality Assurance Process Level 3.

The response was overwhelming: 196 comments from 24 SAIs. The drafting group reviewed, consolidated, and incorporated the feedback, and the final document was approved at the WGEA Assembly. You can read the drafting group report here.

Signatures from the Auditor General and Chair of WGEA, and the Auditor General and Chair of the KSC, confirm that the process was duly followed.

What’s Next?

You’ll find a reference in the guidance to a forthcoming handbook—a companion document that will include case studies, tools, and examples to support implementation. Stay tuned. It’s on its way.

You can already explore the draft outline of the handbook, developed based on comments received during the exposure period and the workshop held at the WGEA Assembly in Malta.

We invite you to comment on the outline and submit your SAI’s case studies for possible inclusion in the final version.

📩 Comments and contributions can be sent to: intosaiwgea@vtv.fi

Why This Matters

In just six months, we’ve delivered an updated, relevant, and community-informed guidance document for environmental auditors worldwide.

We hope it helps you do what you do best: hold governments accountable for their environmental actions!

🔗 INTOSAI WGEA Guidance Environmental Auditing

Raisa Ojala

WGEA Secretariat