About this learning event

Recently Supreme Audit Institutions (SAIs) around the world have expanded their practices beyond traditional financial and compliance auditing. They are increasingly dealing also with issues related to sustainable development that link environmental, social and economic factors. Concept of sustainable development is forward-looking and suggests that economic growth and ecological concerns should be combined. It is essential that public sector organizations work according to the wider context of sustainability.

Environmental audit, defined as financial, compliance, and performance audit that evaluates and gives opinions on environment-related matters, is a tool to increase the role of SAIs in ensuring sustainable development. In this context, the International Organization of Supreme Audit Institutions (INTOSAI) established The INTOSAI Working Group on Environmental Auditing (WGEA). The working group consists of 72 members and promotes the use of “the audit mandate and audit instruments at SAIs’ disposal specifically in the case of environmental protection and sustainable development” (WGEA 2013). As a result of these efforts and in line with increasing global awareness there is substantial increase in a volume of environmental audits around the world.

This learning event will assist SAIs in South East European (SEE) countries to examine the role of SAIs in ensuring sustainable development with the focus on environmental audits. It will help auditors to gain a better understanding of environmental auditing issues with the focus on conducting phase as well as give them an opportunity to exchange best practices in the field.

What you will learn

Practice of environmental audit is considered one of the most demanding audits. SAIs perform the following types of environmental audits:

Performance audits
Compliance audits
Financial audits, and
Priori audits.

One audit can simultaneously be a financial, compliance and performance audit. Potential objective of environmental audits also differs. SAIs can examine the enforcement of environmental regulations through domestic environment legislation, international and domestic environmental agreements and policies, performance of government environmental programs, and other requirements.

The objective of this course is to empower auditors to effectively participate in environmental audits. Given that environmental issues do not concern only individual countries but whole regions, it will also address the importance of international cooperation in environmental auditing.

The topics of the course include:

Presenting the specifics of environmental auditing
Designing and conducting environmental audits.

How you will benefit

By the end of this course you will have enhanced your knowledge of environmental auditing with a focus on how to select and recognize relevant audit topics, suitable environmental auditing criteria and methodology, good practice in environmental audit, and by exchanging practical experiences with your peer colleagues.

You will be asked to prepare a presentation on how your institution performs environmental audit. This will allow you to share, discuss, and review practices in your country and also learn from other countries’ experiences.

Who should attend

This workshop is designed for auditors who are already participating in environmental audits as well as for those who are undertaking environmental auditing. Public officials from ministries and other institutions who play a key role in environmental auditing operations are invited to participate in the course.

As the workshop will be held in ENGLISH with no translation, participants should have a good command of English.

The workshop will be highly participatory. Participants are encouraged to be active in discussions and exercises throughout the three day event.

Faculty

Jerneja Vrabič, Advisor to the Deputy President, The Court of Audit of the Republic of Slovenia

Jerneja Vrabič is a certified state auditor and certified state internal auditor. She has been working with the Court of Audit since 1999, at the beginning as s financial auditor and afterwards continued her professional career as performance auditor. Since 2005, she has been developing environmental auditing at the Court of Audit and has managed environmental audits in the area of waste and water management, climate change, air pollution, biodiversity protection, radioactive waste treatment and some cross-cutting issues. She has taken part in several international cooperative environmental audits and has been the representative of the Court of Audit in the steering committee of EUROSAI working group of environmental auditing. She has presented the methodology, findings and challenges of environmental auditing at several environmental workshops and seminars in Slovenia and abroad.

Armando Do Jogo Simoes, Principal Auditor, European Court of Auditors

Armando Simões do Jogo concluded studies in Administration, Economics, Statistics and Accounting and is a Chartered accountant since 1978. He served in the Army as an Officer in military administration and started his career as the manager of the administration and accounting department of a private company. At the same time, he also taught Accounting, Management and Statistics.

In 1986, he joined the European Court of Auditors in Luxembourg and was involved in launching the sector responsible for the audit of European funds for regional development that included infrastructures, social actions and industry. He supported the meetings of the Members in charge of structural actions as secretary of the Audit Group and regularly attended the meetings of the European Parliament Committee on Regional Development. He performed audits on Research and Development, Small and Medium Enterprises, Transeuropean Networks of Transport, Energy and Telecommunications, Health and Consumers, Justice and Emigration, Agriculture, and Environment.

He has extensive practical experience in all stages of the audit process. This includes the preparation of the portfolio of potential tasks, planning of resources, organisational matters and implementation of the work programme. He has prepared Preliminary Studies, Audit Planning Memorandums, and Audit Reports, and has been responsible for management of the audit process and audit teams. He has been performing audit missions in the Commission, Agencies and Member States as well as advising, monitoring and guiding the team leaders and auditors.

Concerning the environment, he has participated since the early 90s in the audits of the Court. Specifically, he contributed to the first dedicated report of the Court in this matter, covering the aspects of structural actions, agriculture and biodiversity, research, transports and energy. He led the audits of the financial instrument for environment and moved on to audits on the conservation of resources of the sea and aquaculture.

He assured the continuation of the EUROSAI and INTOSAI Working Groups on Environmental Auditing, and participated in their activities. He was involved in the coordinated audits of Natura 2000 network of biodiversity regions and the Adaptation to climate change, under the EUROSAI WGEA.

Lučka Kajfež Bogataj, Biotechnical Faculty, University of Ljubljana

CV to be added.

Environmental Auditing

About this learning event

What you will learn

How you will benefit

Who should attend

Faculty

Application procedure