African Organisation of English-speaking Supreme Audit Institutions

Performance Audit of Government’s Response to Environmental Problems 2011

AFROSAI-E has declared performance audit as a strategic imperative and the audit of environmental issues is an important focus area in the region. This document titled, “Performance audit of government’s response to environmental problems, examples of audit areas and topics” aims to increase the capacity of SAIs to focus on environmental issues while carrying out performance audits. This guideline highlights issues for the performance auditor to consider, prior and during an audit and should assist performance auditors to identify key environmental problems and to understand that government has a role to fulfill to mitigate environmental problems. The document also contains references to the INTOSAI‟s WGEA rich material that can be used to inspire and guide environmental audits in the region, as well as references to audit reports already carried out by SAIs in the AFROSAI-E region.