INTOSAI – Working Group on Environmental Auditing

Focus on waste: How to audit waste issues

The INTOSAI WGEA prepares guidance and environmental auditing tools. The paper "Towards Auditing Waste Management" gives an overview of waste management issues and gives SAIs the information they need to conduct audits of waste issues.

The paper presents

  • concepts and definitions related to waste,
  • the environmental and health problems caused by waste,
  • examples of waste management systems in several different countries, and
  • experiences gained in the INTOSAI community from waste management audits.

It also contains a large selection of problem areas and gives some ideas for selecting the scope for an audit on waste management.

The following figure is in the paper on waste and gives auditors an overview of key areas and possible approaches for auditing waste management. An auditor may choose the focus for an audit by defining types of waste, by selecting from the various stages that waste passes through in the waste stream, or by choosing the generic audit topics or questions that are to be analysed.

 

Links to the waste paper:

Towards Auditing Waste Management (Paper with pictures), English (14441k)

Towards Auditing Waste Management (Paper without pictures), English (1132k)

Towards Auditing Waste Management (Paper without pictures), French (1274k)

Towards Auditing Waste Management (Paper without pictures), German (1286k)

Towards Auditing Waste Management (Paper without pictures), Arabic (2490k)

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