The goals of the INTOSAI WGEA 2023–2030 Strategy are implemented in 2023-2025 through six projects which focuses on two overall themes 1) Climate and Biodiversity, and 2) Green Economy.
Climate change is a fundamental challenge to the environment and world economy as well as public sector budgets. As there is an increasing need for urgent action, it is important that the adopted policies, measures, and funding are effective, and this is where the SAIs can play an important role.
Climate is also the topic that WGEA member SAIs have expressed the most interest in from recent surveys. In the WGEA member survey conducted in 2020, it was the second most popular topic for future action, right after sustainable development. In the 2021 global WGEA survey, climate change adaptation was the most popular audit topic for SAIs in next few years, as was the 13 SDG on climate action.
Over ten years ago in 2010, the INTOSAI WGEA published a global collaborative audit on climate change. Whereas the coordinated audits have usually taken place at the WGEA regions, this was the first global cooperative audit. Ever since, there has been an increasing call for new global collaborative audits. The 2023-2025 work plan answers to this with two joint projects. In addition, the work plan includes a more conceptual project that considers the interlinkages between climate and biodiversity and methodological development around systems thinking.
Projects under the hub:
According to the UN Environment Programme (UNEP), a green economy is defined as low carbon, resource efficient and socially inclusive. In a green economy, growth in employment and income are driven by public and private investment into economic activities, infrastructure and assets that allow reduced carbon emissions and pollution, enhanced energy and resource efficiency, and prevention of the loss of biodiversity and ecosystem services.
Under the green economy hub, the INTOSAI WGEA attempts to increase awareness of the economic impacts of environmental issues and their implications to public sector budgets.
Projects under the hub:
In addition to the projects described above, another project focuses on the updating of the environmental GUIDs (5200, 5201, 5203) under the IFPP subject matter-specific guidance.
The aim is to simplify the documents and increase the relevance of the GUID. In addition to the Guidance, the WGEA will also draft a handbook with a simple step-by-step approach on how to conduct a first environmental audit, including examples and audit cases.
GUID 5202 on Sustainable Development is outside the scope of the merge project. In 2022, INTOSAI Forum of Professional Pronouncements (FIPP) was notified about the need to update GUID 5202 or incorporate sustainable development into INTOSAI P12. Discussions regarding the update of the GUID took place between INTOSAI WGEA and WGSDG KSDI. However, this initiative did not progress within the FIPP.
Helsinki, Finland – The INTOSAI Working Group on Environmental Auditing (WGEA) is pleased to announce that the Environmental Audit Guidance draft is now open for comments from the WGEA community. All …
We are excited to announce the launch of a new pilot initiative, the WGEA Audit Clinic, designed to provide easy access support for environmental and climate audits. This initiative aims to enhan…
The WGEA Secretariat has published a video on how to search for audits in the audit database, with a focus on browsing recently uploaded audits. Find the video here.
We thank all the SAIs that h…
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.
