Leave a positive legacy
for future generations

Auditing tools

Auditing tools

Auditing tools give access to relevant information and links regarding methodology, SAIs’ expertise and relevant external organisations.

See below some good examples of data and method:

Spatial planning web dossier (view file)

Counterfactual analyses (view file)

Use of micro and macro economic models (view file)

Forester survey (view file)

Vignette surveys (view file)


INTOSAI Framework of Professional Pronouncements (IFPP) (view site) 

European Environment Agency (EEA) (view site)

The Directorate General for the Environment (DG Environemnt), European Commission (view site)

European Environmental Bureau (EEB) (view site)

Organisation for Economic Co-operation and Development (OECD) (view site)

United Nations Environment Programme (UNEP) (view site)

INTOSAI Working Group on Environmental Auditing (view site)

European Union Network for the Implementation and Enforcement of Environmental Law (IMPEL) (view site)

E-learning and other training activities

Massive Open Online Courses developed by EUROSAI WGEA, INTOSAI WGEA and the National Audit Office of Estonia


Next course: 6 September – 10 October 2021

  • What are the main categories of waste and what kind of environmental impacts can waste cause?
  • Which principles are used in waste management and how does the economics of waste work?
  • Who are the main actors and what kind of legal framework and governance tools are deployed in waste management?
  • How to address waste management issues in a performance audit?

Auditing Water Issues
Next course: 1 November – 5 December 2021

  • What is water cycle?
  • What are the most common problems related to water and water management?
  • What are the main elements of the legal framework of water management?
  • Which governance tools are used in water management?
  • How to plan a performance audit on water issues?

Introduction to Environmental Auditing in the Public Sector
Next course: Course being updated, estimated in Q1 2022

  • What are the most common environmental principles?
  • What is sustainable development and why is it important?
  • What are environmental governance tools?
  • What is an audit cycle?
  • How to draft an audit design matrix?

Auditing Environmental Impacts of Infrastructure
Next course: Course being updated, estimated in Q1 2022

  • How is infrastructure development related to the environment and sustainability?
  • How does infrastructure impact the environment throughout its lifecycle?
  • What governance tools are used to manage these impacts?
  • How to plan a performance audit on this topic?

Information and registration: