Focus on climate change

Focus on climate change

Through the United Nations Framework Convention on Climate Change and its Kyoto Protocol, governments around the world are dedicating significant resources to combat the threats posed by climate change. The INTOSAI WGEA guidance materials on auditing the government response to climate change aim to inspire auditors to conduct more climate change audits and to provide useful information on how to design such audits.
The guidance materials are based on a four-step approach to design climate change audits, with a particular emphasis on risk analysis. It focuses on both, mitigation of greenhouse gas emissions and adaptation to the impacts of climate change.
The Guidance materials consist on three main outputs:
  • Guide "Auditing the Government Response to Climate Change"
  • E-Learning Course
  • Training Course
The Guide "Auditing the Government Response to Climate Change: Guidance for Supreme Audit Institutions" includes background information on climate change, its causes and impacts; an overview of the main international commitments; criteria for good governance in relation to climate change policy; and an overview of possible risk areas and audit questions.
The E-Learning Course consists of six Modules.
Module 1 gives an introduction to the climate change issue and aims to illustrate why climate change is an important field to audit.
Modules 2 through 4 go through the four-step process, based on fictional cases for both mitigation and adaptation.
Module 6 is a do-it-yourself tool, where auditors will be invited to apply the four-step approach on their own national climate change issues. The E-Learning also comes with a glossary, which can be accessed by pressing the ABC-button in the Modules.
We strongly recommend that participants take the Course going through the Modules in consecutive order.
The Training Course consists of presentations of the four-step approach, along with cases, quizzes and questions for group discussions. It is produced for implementation at regional workshops, but it can also be a useful tool for individual SAIs, especially if used with the Guide and the E-Learning Course.

You can download the materials of the Training Course here 


We hope you will enjoy the guidance materials we have prepared for "Auditing the Government Response to Climate Change", that you will be inspired to conduct more climate change audits, and that these audits will be targeted towards improving governments' response where it matters the most.


The INTOSAI WGEA would like to thank the SAI of Norway for the efforts of making the publication, the e-learning tool and the training materials available to all users.

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