Introduction to Environmental Auditing in the Public Sector

This course is based on general performance-auditing practice, in line with the International Standards for Supreme Audit Institutions (ISSAI) and guidance materials of INTOSAI Working Group on Environmental Auditing. Its aim is to prepare students to undertake subsequent environmental auditing MOOCs.

The course introduces the basic environmental management principles and auditing terminology used in environmental auditing MOOCs.

The course consists of reading, video lectures, exercises, case studies and tests.

Course outcomes: 

After completing the course learner:

• is familiar with basic environmental management principles and understands their significance,
• understands the importance and complexity of the concept of sustainable development,
• knows the main governance tools that are used in environmental management,
• is familiar with the steps in audit cycle,
• is familiar with the audit planning tool – audit design matrix,
• is familiar with the process of reporting and communicating audit results.

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

Course target group:

Students taking this course should be familiar with the general concept of auditing and main aspects of performance audit: economy, efficiency and effectiveness.

Course certification:

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