28.10.2025
Today at the XXV INCOSAI, we launched the landmark global report on the cooperative audit on climate change adaptation actions, a flagship collaboration between the WGEA and IDI.
“Global Climate Adaptation Audits for a Resilient Future: Lessons and recommendations from Supreme Audit Institutions” summarizes insights from over 50 performance audits worldwide.
SAIs have previously engaged in climate-related audits, including a global cooperative audit on climate change led by INTOSAI WGEA in 2010, as well as numerous regional efforts. While many of these early audits focused on climate change mitigation, interest in adaptation has increased over the past few years.
Adaptation is urgent, as climate change poses new types of risks to economies, communities, and public budgets. Governments must develop strategies that foster resilience and are financially sustainable, enabling them to adapt to changing conditions.
Recent WGEA surveys indicate the growing interest of SAIs in climate change. In 2021, climate change adaptation was considered a top priority for SAIs. To respond to SAIs’ needs in 2022, the IDI and WGEA launched a global cooperative audit, offering support in four thematic areas:
• Climate change adaptation planning and actions
• Water resources management
• Disaster risk reduction
• Sea level rise and coastal erosion.
Audit conclusions from IDI-WGEA global cooperative performance audits show that real progress is possible when adaptation is approached systematically. Based on the CCAA audit reports, recommendations are offered to governments, international partners, and the audit community.
The INTOSAI Working Group on Environmental Auditing (WGEA) aims to increase the expertise in environmental auditing and to enhance environmental governance with high-quality contribution and visibility by both members of the Working Group and non–member SAIs. Currently the INTOSAI WGEA consists of 86 member countries.
