INTOSAI – Working Group on Environmental Auditing

SAI Contact(s) and Mandate: Cook Islands

Auditor General

Mandate

The mandate of the SAI gives full access to:

  • the national government
  • provincial, regional, or state governments
  • local, municipal, or community governing bodies
  • state-owned enterprises or state-owned companies
  • semi-governmental organisations
  • non-governmental public enterprises or organisations

The mandate of the SAI gives partial access to:

  • private sector enterprises or organisations

The SAI has the authority to carry out the following types of audits:

  • financial audits
  • compliance audits

The mandate makes specific references to environmental auditing.

Last Updated: November 20, 2012

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