Auditing International Environmental Agreements: The Role of Supreme Audit Institutions

Sylvia van Leeuwen ()
Additional contact information
Sylvia van Leeuwen: Audit Unit for Agriculture, Nature Conservation and Fishery

Environment Systems and Decisions, 2004, vol. 24, issue 2, 93-99

Abstract: Abstract Environmental problems are often transboundary in nature. International cooperation to solve them has resulted in a growing number of environmental agreements. Supreme Audit Institutions, which are the highest national audit institutions in a country and are responsible for auditing the regularity of governmental expenditure and receipts, can contribute to the success of international cooperation by auditing government compliance with international environmental obligations and commitments. This is a new challenge for supreme audit institutions. To encourage and support this work a Workgroup on Environmental Auditing of the International Organisation of Supreme Audit Institutions has developed guidelines, which are presented in this article. The possible practical role of audit institutions is illustrated by the audit on the Convention on the Prevention of Marine Pollution by Ships, in which eight European audit institutions cooperated.

Keywords: environmental auditing; international environmental agreements; marine pollution; MARPOL; OPRC; SAI; Supreme Audit Institution; INTOSAI; INTOSAI Working Group on Environmental Auditing; international cooperation (search for similar items in EconPapers)
Date: 2004
References: View complete reference list from CitEc
Citations: View citations in EconPapers (2)

Downloads: (external link)
http://link.springer.com/10.1007/s10669-004-4800-2 Abstract (text/html)
Access to the full text of the articles in this series is restricted.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:spr:envsyd:v:24:y:2004:i:2:d:10.1007_s10669-004-4800-2

Ordering information: This journal article can be ordered from
https://www.springer.com/journal/10669

DOI: 10.1007/s10669-004-4800-2

Access Statistics for this article

More articles in Environment Systems and Decisions from Springer
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().