Report of the ASOSAI WGEA Secretariat
Meeting of the ASOSAI Working Group on Environmental Auditing
Working Report
Of
The ASOSAI WGEA Secretariat
To be delivered by
Mr. Linghu An
Deputy Auditor General of the National Audit Office
of the People’s Republic of China
March 29, 2005
Wuyishan
Distinguished delegates,
Ladies and Gentlemen:
Let me on behalf of the Working Group Secretariat to report to all delegates presenting here on the work of the ASOSAI Working Group on Environmental Auditing (WGEA).
It was in October 2000 when the ASOSAI WGEA was founded. During the first session of the Working Group Meeting, Mr. Li Jinhua, Auditor-General of the National Audit Office of China (the CNAO) was elected Chairman and later in the same year, the Secretariat of the ASOSAI WGEA was set up. Under the leadership of Mr. Li Jinhua, the Secretariat has been committed itself to stimulate the greater attention and involvement of Asian Supreme Audit Institutions (SAIs) in the field of environmental protection and sustainable development, as well as encourage and promote the development of environmental auditing by members of ASOSAI. We have managed to fulfill the following tasks:
1. Starting regular service of the Secretariat
To date, the Secretariat has successively prepared two Work Plans (2000-2002 and 2003-2004 versions). By the end of 2004, main activities specified in both of these two work plans have been completed.
During the period of 2001-2004, in accordance with the Charter of ASOSAI, the ASOSAI WGEA has reported its work annually to the ASOSAI Governing Board Meeting.
By the end of 2004, the ASOSAI WGEA has established communication and interaction channels with members of the ASOSAI community, the INTOSAI WGEA and other regional WGEAs. ASOSAI WGEA has grown from the original 21 countries to a membership of 23 SAIs, namely Azerbaijan, Bangladesh, Bhutan, China, Cyprus, India, Indonesia, Japan, Korea, Kuwait, Malaysia, Maldives, Mongolia, Nepal, New Zealand, Pakistan, Papua New Guinea, Philippines, Russia, Saudi Arabia, Turkey, United Arab Emirates and Vietnam.
2. Promoting the dissemination and exchange of information and experience on environmental auditing
To expand information and experience on environmental auditing available to all members of the ASOSAI, the ASOSAI WGEA Secretariat has been committed itself to facilitate exchange and cooperation among SAIs in the field of environmental auditing through various means like the development of WGEA Web site, use of newsletter and initiation of workshops or seminars.
2.1 Developing a ASOSAI WGEA Web site
In February, 2001, the ASOSAI WGEA Secretariat launched a Web site for the working group and their joint efforts resulted in the built-up of Web site which went into full operation in June of 2001 (
The ASOSAI WGEA Web site launches out 8 columns such as “Homepage”, “News”, “Paper”, “Forum”, “Case”, “Information”, “Secretariat” and “Opinions”. It is also interlinked with Web site of the INTOSAI WGEA.
The Secretariat is responsible for collecting and refreshing information as well as the daily maintenance of Web site.
2.2 Drafting ASOSAI Guidelines on Environmental Auditing
The Secretariat has drawn up ASOSAI Guidelines on Environmental Auditing (Draft) in 2001 and this exposure draft was sent to some other members of ASOSAI to solicit revision suggestions.
In 2002 auditors from the Secretariat paid a study visit to the Audit Court of the Netherlands, the SAI prepared the INTOSAI WGEA’s Guidance on Conducting Audits of Activities with an Environmental Perspective, and exchanged ideas with auditors of the Netherlands on the formulation of ASOSAI Guidelines on Environmental Auditing (Draft).
During the period of 2003-2004, the Secretariat has revised and finalized ASOSAI Guidelines on Environmental Auditing (Draft) after taking consultation with all parties concerned.
For future regard, the Secretariat is planning to incorporate various new progresses on environmental auditing achieved by the members of ASOSAI in recent years into ASOSAI Guidelines on Environmental Auditing (Draft).
2.3 Holding ASOSAI Seminar on Environmental Auditing in 2001
The ASOSAI WGEA organized a seminar on environmental auditing in June 2001 in Beijing, China. 19 representatives from Australia, India, Japan, New Zealand, Pakistan, Korea, Saudi Arabia, Thailand and China and 3 guests specially invited from Australia and Columbia presented the seminar. This seminar was focused on the discussion of ASOSAI Guidelines on Environmental Auditing (Draft) drawn up by the Secretariat.
2.4 Organizing research on environmental auditing among the members of ASOSAI
In May 2002, the ASOSAI WGEA Secretariat proposed five possible research themes. in the letter distributed to the ASOSAI community. Altogether 24 countries including Japan and Australia have responded and most of them have identified their own choice of future research themes. By February 2003, the Secretariat has found out that “technical standards of environmental auditing” and “how to reduce the risk of environmental auditing” have got the topmost attention by members of ASOSAI. The Secretariat has reported the results of this survey to all members of ASOSAI WGEA as well as the INTOSAI WGEA Secretariat. In times to come, the Secretariat shall keep abreast of progresses in relevant SAIs on the research of environmental auditing by collecting and summarizing research findings in a timely manner and then disseminate them via the internet and other means among all members of ASOSAI.
2.5 Conducting surveys on the topics of environmental auditing
In April 2004, the Secretariat distributed two inquisition letters to all members of ASOSAI in order to solicit more groundwork information among the ASOSAI community for the coming 9th INTOSAI WGEA Assembly Meeting and stimulate SAIs in developing environmental auditing. Information obtained through these surveys includes experiences of SAIs in environmental auditing, audit plan or tentative proposal for future years as well as opinions and suggestions for joint environmental audit.
3. Participating in meetings and activities of the INTOSAI WGEA
3.1 Participating in the INTOSAI WGEA Assembly meetings
During the period of 2000-2004, representatives of the Secretariat has participated in the annual Assembly meetings of the INTOSAI WGEA and reported the work of the ASOSAI WGEA to the chair. The Secretariat has also taken this occasion to exchange information and share experience in the field of secretariat work with the counterparts in INTOSAI WGEA and other regional WGEAs.
3.2 Participating in the training course on environmental auditing jointly sponsored by the INTOSAI Development Initiative (IDI) and the INTOSAI WGEA
From April to May 2003, upon the request of the INTOSAI WGEA, the Secretariat prepared Overview of Environmental Protection and Environmental Auditing in Asiaas well as the Practice of China and this document was then used as guidance paper for the Training Course on Environmental Auditing held in Turkey.
3.3 Supporting and contributing to the INTOSAI WGEA’s research on environmental auditing
In 2002, as a commitment made in the INTOSAI WGEA meeting, the CNAO made the contribution of audit cases in water and waste themes to the SAIs of Norway and Netherlands and both of the cases were adopted into the relevant guidance papers prepared thereof.
3.4Participating in the World Summit on Sustainable Development (WSSD), Johannesburg, South Africa
The representatives of the ASOSAI WGEA Secretariat joined the INTOSAI delegation to participate in various activities of WSSD, which was held in August 2002 in Johannesburg, South Africa. During the summit, they delivered a speech addressing the role of the ASOSAI WGEA as well as the achievements on a formal forum under the WSSD framework.
3.5 Participating in meetings of other regional WGEAs
Up to the end of 2004, the CNAO, chair of the ASOSAI WGEA, has sent the representatives to participate in various seminars on environmental auditing sponsored by the regional WGEAs of the European Organization of Supreme Audit Institutions (EUROSAI) and the African Organization of Supreme Audit Institutions (AFROSAI).
4. Prospects for future development
The ASOSAI WGEA Secretariat has learned a lot from its previous experiences as well as the practice of the INTOSAI WGEA and other regional WGEAs. It is proposed that two following issues need to be properly addressed in future regard:
4.1 Establishing effective communication mechanism within the ASOSAI WGEA
The ASOSAI WGEA started out more than 4 years ago and has since grown to a larger membership with noteworthy progresses in the practice and theoretic research on environmental auditing by member SAIs. An effective communication mechanism within the working group is therefore deemed more necessary than before, through which the exchange and cooperation among SAIs could be promoted on a wider basis.
The working group meeting is assumed as one of the important means to stimulate cooperation among member SAIs. It is proposed to hold the working group meeting biyearly with one or two themes pre-set for focus discussion. The venue shall be decided upon the negotiation between the Secretariat and relevant member SAIs.
It is also suggested that the ASOSAI WGEA Web site could be fully used to exemplify the development of environmental auditing within the ASOSAI community with the frequent renewal of information in such columns as “News” and “Forum” on the Web site. It is expected that the Web site could function as a platform of communication among all members to share and exchange information and experience on environmental auditing. All members of the ASOSAI community are highly welcome to make contributions to the Secretariat.
4.2 Carrying out joint environmental audit on a pilot basis
Part of the INTOSAI WGEA’s mission in recent years is to encourage SAIs to undertake joint environmental audit and this can promote environmental protection and sustainable development. In 2005-2007 Work Plan of the ASOSAI WGWA, it is proposed to carry out joint environmental audit on a pilot basis and the Secretariat shall listen to the opinions and suggestions by all SAIs with regard to possible joint audit assignments.
The ASOSAI WGEA aims to make new contributions to a coordinated development of economy, society and environment and it shall continue to work jointly with its members to encourage and support the exploration and expansion of environmental auditing and give its special attention to environmental protection and sustainable development.
Thank you.
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