GUID - 5203 - Cooperation on Audits of International Environmental Accords

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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.

IFPP Category

INTOSAI Guidance


  • Approved as an INTOSAI document entitled The Audit of Environmental Accords in 2001
  • Incorporated in the ISSAI Framework as ISSAI 5140 in 2010
  • Content revised and renamed How SAIs May Co-operate on the Audit of International Environmental Accords in 2016
  • With the establishment of the INTOSAI Framework of Professional Pronouncements (IFPP), renamed and relabeled as GUID 5203 – Cooperation on Audits of International Environmental Accords with editorial changes in 2019