GUID - 5203 - Cooperation on Audits of International Environmental Accords

Summary

The guide focuses primarily on the audits of international accords related to the environment but it also applies equally to non-environmental accords as well as to other kinds of audits that SAIs may wish to carry out together.

This guideline

– defines the approaches by which these audits might be carried out, i.e. concurrent, joint or co-ordinated;
– outlines the general nature and methodology as well as the advantages and disadvantages of each type of audit;
– describes a protocol or agreement for SAIs to use when carrying out and reporting such audits;
– outlines incentives for SAIs to carry out audits of international accords and to work closely with other SAIs; and
– provides some examples of such audits and the associated advantages and/or disadvantages.