Auditing the Sustainability of Infrastructure

This course has been developed by the National Audit Office of Estonia based on the practice of several Supreme Audit Institutions from the International Organisation of Supreme Audit Institutions (INTOSAI).

The aim of this course is to introduce the underlying aspects of infrastructure lifecycle and their importance in auditing the environmental and sustainability impacts of infrastructure using performance audit methods. Furthermore, the governance tools and methods for managing these impacts are introduced.

After completing the course learner:

• understands the importance and scale of sustainability impacts arising from infrastructure development
• is familiar with infrastructure projects’ lifecycle and can associate different phases of infrastructure lifecycle with relevant positive and negative sustainability impacts
• knows the main governance tools that are used for managing the sustainability impacts of infrastructure
• can plan a performance audit addressing the sustainability impacts of infrastructure, including the formulation of audit questions and criteria

Course authors: Tuuli Rasso, Kristiina Visnapuu, Krislin Kivi, Kaire Kuldpere, Viire Viss, Silver Jakobson

Course target group:

Students taking this course should be familiar with general performance auditing methods and have basic knowledge of positive and negative environmental impacts caused by human activities. It is recommended to pass the course Introduction to the Environmental Auditing before registering to this course.

Course certification:

The students who have successfully passed the course will get certificate of University of Tartu.