The paper was presented in draft format at the EUROSAI WGEA seminar on Auditing Waste Management in Oslo, Norway, May 2011 and in final form at the 9th Annual EUROSAI WGEA meeting in Stockholm, Sweden, October 2011.
The purpose of the paper has been to provide an overview of performed waste audits and pass collective experience on to the members of the working group. The paper looks at various auditing aspects such as audit topics, criteria, methodology and findings, and concludes with future perspectives on auditing waste management. The audits reviewed identified a number of key challenges such as the implementation of existing EU waste legislation, data quality, the effectiveness of national waste management practices, challenges arising from the transition from landfilling and incineration to more sustainable waste management practices, coordination of public sector agencies and transboundary movements of waste. The paper is meant to serve as practical aide and supplement to the INTOSAI WGEA guide which provides fundamental information on how to audit waste management.
EUROSAI WGEA Paper on Auditing Waste Managment