INTOSAI – Working Group on Environmental Auditing

Climate Change Audit E-Learning Course

Module 1: Introduction to Climate Change
The purpose of this module is to understand what climate change is and why it is important to audit the government's response to reduce the greenhouse gas emissions and to adapt to the future climate changes. 

 
  
Module 2-5: Planning Mitigation and Adaptation Audits
The purpose of these Modules is to help the auditor understand how to use the four step process to plan climate change audits. The scope in each case rise different challenges when identifying risks and designing the audits.
 
The purpose of this Module is to assist the auditor when identifying risks and designing an audit where there have been identified climate threats in several sectors, and different sector ministries are involved. How should the auditor prioritize among the different emission sectors, when deciding the scope of the audit? It is useful to have finished Module 1 before solving this case.
 
 
The purpose of this Module is to introduce to the auditor to the need of sufficient information and governance in the overall level. How to design an adaptation audit covering the overall level? It is useful to have finished Module 1 before solving this case.
     
 
The purpose of this Module is to give an introduction to marked based policy tools, such as the flexible mechanisms developed under the Kyoto Protocol. How should the auditor consider economy, efficiency and effectiveness when auditing the government's use of those instruments? It is useful to have finished Module 1 and 2 before solving this case.
 
 
The purpose of this Module is to help the auditor understand the importance of also focusing on the sectors most affected by climate change. How to prioritize the sector the most affected and where the risks are most material? It is useful to have finished Module 1 and 3 before solving this case.
 
 
The purpose of this Module is to assist the auditor when designing a country-specific mitigation or adaptation audit. The questions correspond to the key questions described in the guide. The first Step is about identifying climate change related problems and its impacts. For this Step there is a specific document you can download in the Module to describe the findings and save for later use. In the next Step you are supposed to map the government's response. This is done by asking key questions, and documenting the answers in another document you will find in the Module. Step 3 is about prioritizing risks and finding the audit objective. A risk analysis form you must open will help you ask relevant questions. Finally, in Step 4 you are supposed to fill out the design matrix document presented in the Module. 

Be aware that to open the necessary documents, your web browser must allow pop-ups from this web area.

 

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