Updated INTOSAI Guidance on Environmental Audit Released

The INTOSAI Working Group on Environmental Audit (WGEA) has released an updated INTOSAI Environmental Audit Guidance.
The document consolidates three earlier Guides (GUID 5200, 5201, and 5203) into a unified framework for planning, conducting, and evaluating environmental audits.
The revised guidance expands on the use of non-financial data, risk assessment, and cross-sectoral analysis, emphasizing the role of SAIs in monitoring the implementation of sustainable development and climate commitments.
Developed by SAI Finland, the updated guidance provides practical tools for SAIs to strengthen their oversight of environmental governance and policy outcomes.