| Country |
Status | Comments
|
| Afghanistan | ?
| |
| Albania | Y
| |
| Algeria | X
| The Environment Audit is a new section/subject. The Ministry involved in environment was established in 1996.
|
| Antigua and Barbuda | X
| The SAI does not have a mandate and is not engaged in any environmental auditing
|
| Antilles | Y
| |
| Argentina | X
| |
| Armenia | ?
| |
| Australia | X
| |
| Austria | X
| |
| Azerbaijan | ?
| |
| Bahamas | ?
| |
| Bahrein | X
| |
| Bangladesh | X
| |
| Barbados | X
| The Government has not formulated an environmental policy yet. Jurisdiction over environmental policy is exercised by the National Government
|
| Belaires | ?
| |
| Belgium | X
| |
| Belize | X
| |
| Benin | ? |
|
| Bermuda | No entry
| |
| Bhutan | X
| |
| Bolivia | X
| |
| Botswana | ?
| |
| Brazil | X
| There is a working group in the Brazilian SAI responsible for developing a project containing the strategic actions to be undertaken by the Court on the environmental field. One of the goals of this project is to define in a clearer way, the Court's authority concerning the matter. So the answer given reflects a previous opinion on the issue
|
| Brunei Darussalam | ?
| |
| Bulgaria | ?
| |
| Burkina Faso | X
| |
| Burma | No entry
| |
| Burundi | ?
| |
| Cambodia | ?
| |
| Cameroon | ?
| |
| Canada | Y
| |
| Cape Verde | X
| |
| Central African Republic | ?
| |
| Chad | No entry
| |
| Chile | Y |
|
| China | ? |
|
| Columbia | X
| |
| Congo-Brazaville | ?
| |
| Congo-Kinshasa | ?
| |
| Costa Rica | X
| Our SAI has constitutional and legal authority to audit any institution, public or private, that manages public funds. That authority permits the SAI to audit whichever matter, in general, including the environmental one, although this is not specified
|
| Cote d'Ivoire | ?
| |
| Croatia | X
| |
| Cuba | ? |
|
| Cyprus | X
| |
| Czech Republic | X
| |
| Denmark | X
| |
| Djibouti | No entry
| |
| Dominica | X
| |
| Dominican Republic | ?
| |
| Ecuador | X
| |
| Egypt | X |
No specific references but the CAO is mandated to audit the governmental entities charged with environment protection and those granting licences and supervising the public and private enterprises which could be considered a source for environmental pollution. This is included in the law no 144 of 1998 related to the regularity and performance audits.
|
| El Salvador | ?
| |
| Equatorial Guinea | ?
| |
| Eritrea | ?
| |
| Estonia | X
| |
| Ethiopia | X
| |
| European Union | Y
| |
| Fiji | X |
|
| Finland | X
| |
| France | ?
| |
| Gabon | ? |
|
| Gambia | ?
| |
| Georgia | X
| The Ministry of Ecology is responsible for environmental auditing
|
| Germany | X
| |
| Ghana | X |
|
| Greece | X
| |
| Grenada | ?
| |
| Guatamala | ?
| |
| Guniea | ?
| |
| Guinea Bissau | ?
| |
| Guyana | X
| |
| Haiti | ? |
|
| Honduras | Y
| |
| Hungary | Y
| |
| Iceland | X
| |
| India | X |
|
| Indonesia | X
| |
| Iran | ? |
|
| Iraq | X |
Environmental audit can be achieved through auditing the board of environmental protection related to the Health Ministry and in evaluating performances of enterprises and governmental offices. There is a special section for environmental audit entitled: "the effect of activities on the environment"
|
| Ireland | X
| |
| Israel | X
| |
| Italy | Y |
|
| Jamaica | ?
| |
| Japan | X |
The Japan board of audit is entitled to audit only financial side/implications (including VFM) of Government's environmental policy implementation
|
| Jordan | X
| The Jordanian SAI performs environmental auditing without an explicit legal provision, but matching what is internationally exercised
|
| Kazakhstan | ?
| |
| Kenya | ? |
|
| Kiribati | X
| |
| Kuwait | X
| |
| Lao People's Democratic Republic | ?
| |
| Latvia | X
| |
| Lebanon | ?
| |
| Lesotho | ?
| |
| Liberia | ?
| |
| Libyan Arab Jamahiriya | ?
| |
| Liechtenstein | X
| |
| Lithuania | X
| |
| Luxembourg | ?
| |
| Macedonia | X
| |
| Madagascar | ?
| |
| Malawi | ?
| |
| Malaysia | X
| Under the Environmental Act, DoE is required to carry out environmental auditing. The role of SAI under the Audit Act is to ensure that money allocated to the Department has been applied for the purposes for which they were appropriated or authorised and the activities were carried out in an efficient manner.
|
| Maldives | ?
| |
| Mali | ? |
|
| Malta | X |
|
| Marshall Islands | ?
| |
| Mauritania | ?
| |
| Mauritius | X
| |
| Mexico | ?
| |
| Micronesia | X
| |
| Myanmar | ?
| |
| Moldova | ?
| |
| Monaco | ?
| |
| Mongolia | ?
| |
| Morocco | X
| |
| Mozambique | ?
| |
| Namibia | No entry
| |
| Nauru | ? |
|
| Nepal | X |
The Auditor General can examine issues of environment (natural) from the perspective of propriety auditing
|
| Netherlands | X
| |
| New Zealand | X
| |
| Nicaragua | X
| |
| Niger | ? |
|
| Nigeria | X
| |
| Norway | X
| |
| Oman | X |
Jurisdiction over environmental policy is exercised by the national Government. Therefore, not audited
|
| Pakistan | No entry
| |
| Palau | ? |
|
| Panama | X
| |
| Papua New Guinea | X
| Environmental auditing is a new concept and therefore not mentioned in the mandate—but under performance audits, financial and compliance audits, environmental issues can be examined
|
| Paraguay | X
| |
| Peru | X |
|
| Philippines | Y
| |
| Poland | Y
| |
| Portugal | X
| |
| Puerto Rico | X
| |
| Qatar | X |
|
| Rumania | X
| |
| Russian Federation | Y
| |
| Rwanda | ?
| |
| Saint Kitts and Nevis | ?
| |
| Saint Lucia | X
| |
| Saint Vincent | ?
| |
| Samoa | X |
|
| Sao Tome | ?
| |
| Saudi Arabia | X
| |
| Senegal | ?
| |
| Sierre Leone | ?
| |
| Slovakia | Y
| |
| Slovenia | XX
| |
| Solomon | ?
| |
| Somalia | ?
| |
| South Africa | X
| |
| South Korea | Y
| |
| Spain | X |
|
| Sir Lanka | X
| |
| Sudan | ? |
|
| Surinam | ?
| |
| Swaziland | XX
| Our SAI is not involved in environmental auditing except through financial audits of the Ministry
|
| Sweden | Y
| In 1996 we became part of an initiative from the government (Ministry of the Environment) to implement (and audit) environmental management systems in federal and regional government agencies
|
| Switzerland | X
| The activities of the Eidgenössischen Finanzkontrolle (EEK) regarding environmental auditing are till now more or less theoretical because the aspect "environment" is not explicitly embedded in the financial control acts
|
| Syria | ? |
|
| Tanzania | ?
| |
| Thailand | X
| |
| Togo | X |
|
| Tonga | X |
|
| Trinidad and Tobago | X
| No mandate for Environmental Auditing. Steps are being taken to obtain an Expanded Mandate
|
| Tunisia | X
| |
| Turkey | X
| |
| Tuvalu | X
| |
| Uganda | X
| |
| Ukraine | ?
| |
| United Arab Emirates | X
| |
| United Kingdom | X
| |
| United States of America | X
| The large majority of environmental audits are performance audits
|
| Uruguay | X
| |
| Vanuata | XX
| |
| Vatican | ?
| |
| Venezuela | X
| |
| Vietnam | X
| |
| Yemen | Y |
It is implicated in our mandate to audit environmental issues
|
| Zambia | X
| |
| Zimbabwe | X
| |
