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The evolving role of supreme auditing institutions (SAIs) towards enhancing environmental governance
Impact Assessment and Project Appraisal ( IF 2.160 ) Pub Date : 2020-10-15 , DOI: 10.1080/14615517.2020.1834835
F.H. Smith 1 , F.P. Retief 2 , C. Roos 2, 3 , R.C. Alberts
Affiliation  

ABSTRACT

With accelerating environmental degradation, 21st century governments are expected to govern towards more environmentally sustainable outcomes. Supreme Audit Institutions (SAIs) are increasingly recognised as having a key environmental governance role in holding governments to account by expanding their traditional financial audit mandates beyond the oversight of public-sector budgets and accounts to also include environmental aspects. The aim of this paper is to analyse this evolving environmental governance role of SAIs internationally. The methodology relies on the review of relevant literature and results from survey questionnaires obtained from the International Organisation of Supreme Audit Institutions (INTOSAIs) and their Working Groups for Environmental Auditing (WGEAs). The research results show that there is a steady and meaningful increase in opinion that SAIs legislative mandates should make provision for environmental auditing. In practice an increase in environmental-related audits happened in all three spheres of financial-, compliance- and performance auditing, which supports a shift in emphasis from predominantly financial driven audits.



中文翻译:

最高审计机构(SAI)在加强环境治理方面的不断发展的作用

摘要

随着环境恶化的加剧,人们期望21世纪的政府能够朝着更加环境可持续的方向发展。最高审计机构(SAIs)被公认为在使政府承担责任方面发挥着关键的环境治理作用,它超越了对公共部门预算和账户的监督范围,将其传统的财务审计任务扩展到环境方面。本文的目的是分析国际上最高审计机关在环境治理方面的作用。该方法学依赖于相关文献的回顾和从国际最高审计机构组织(INTOSAIs)及其环境审计工作组(WGEAs)获得的调查问卷的结果。研究结果表明,关于最高审计机关的立法任务应为环境审计提供准备的意见正在稳定而有意义地增加。实际上,在财务,合规性和绩效审计的所有三个领域中,与环境相关的审计都在增加,这支持了重点从主要由财务驱动的审计的转变。

更新日期:2020-10-15
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