ABSTRACT
Environmental audits undertaken by Supreme Audit Institutions (SAI) can and do play a crucial role in the implementation of environmental initiatives, including those in multilateral environmental agreements aimed at environmental protection and sustainable development. The effectiveness of governments' programmes is examined through evaluations undertaken mostly by the private sector and through performance audits undertaken by independent Auditors General, also known as SAI. By holding governments accountable, SAIs play an important role in ensuring that issues of environment sustainability are at the centre of development initiatives. Due to their position within the national administrative system, generally with a mandate over wide areas of government endeavour and their active involvement in regional and global organizations, SAIs can make significant contributions towards the successful achievement of sustainable development goals. The chapter also presents an overview of the key concepts discussed in this book.
