The Secretariat, together with the Office of the Auditor General of Norway and the Swedish National Audit Office, prepared and conducted a one-day seminar on Best practice in environmental auditing with a focus on audit evidence and audit criteria in relation to the ISSAIs. The aim of the seminar was to address and share experiences on issues related to audit evidence and audit criteria in environmental auditing in light of the new ISSAI standards, adopted at the INCOSAI last year.

 

The seminar took place on 10 October 2011, one day prior to the 9th annual meeting.

 

Programme

 

Presentations​ ​ ​
​EUROSAI WGEA secretariat​OpeningView presentation

​SAI of Norway/INTOSAI Compliance Audit Subcommittee

Ms Mona Paulsrud

​Introduction to best practice in auditing the ISSAIsView presentation

​SAI of Sweden

Mr Frederik Engström

​Trends and developments in environmental auditing regarding audit evidence and audit criteria. Experiences from SwedenView presentation
​​SAI of Norway/INTOSAI Compliance Audit Subcommittee

Ms Mona Paulsrud

​Introduction to audit criteria in environmental auditing: Audit approaches based on ISSAIsView presentation

​SAI of Sweden/INTOSAI Financial Audit Subcommittee

Mr Jonas Hällström

​Introduction to audit evidence in environmental auditing: Audit approaches based on ISSAIsView presentation

​SAI of Czech Republic

Ms Jana Zahradničková

​Audit evidence and criteria – experiences from the audit: Trading of surplus Assigned Amount Units and use of such funds received from the tradingView presentation
​EUROSAI WGEA secretariat​The way forward for environmental auditing?View presentation