GUID - 5200 - Activities with an Environmental Perspective

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This guide is intended to provide a sound starting point from which to create an approach to the satisfactory discharge of environmental auditing responsibilities within the context of each SAIs jurisdiction and mandate.

The three sections of this guide

Consider the application to environmental audits of the INTOSAI Auditing Standards (Section 1);
Offer practical assistance in developing methods and practices for carrying out environmental audits – particularly performance audits – supported by examples (Section 2 and Annex 1);
Suggest an approach to establishing the technical criteria to be used as the benchmarks for an environmental audit (Section 3 and Annex 2).

IFPP Category

INTOSAI Guidance


  • Adopted as an INTOSAI document entitled Guidance on conducting audits of activities with an environmental perspective in 2001
  • Incorporated in the ISSAI Framework as ISSAI 5110 in 2010
  • Content revised in 2016
  • With the establishment of the INTOSAI Framework of Professional Pronouncements (IFPP), renamed and relabeled as GUID 5200 – Activities with an Environmental Perspective, with editorial changes in 2019