ABSTRACT
This chapter provides an overview of key concepts related to auditing, such as why an audit is undertaken, the types of audits and institutional mechanisms for auditing. Environmental auditing in the private sector is essentially an internal audit, or internal control mechanism, that assures the management and investors that the organization operation complies with environmental laws and regulations. Performance auditing is a more useful form of environmental auditing for the public sector. Audit originated very early in human civilization to hold public officials to account for public money. Audits are of three types – financial, compliance and performance. The quality of performance audits is critical to the reputation and credibility of Supreme Audit Institutions (SAIs). Civil society organizations (CSOs), as representatives of citizens and as consumers and users of public services, are in a strong position to mobilize citizens on public accountability as they have networks and expertise to detect malpractice and report them to SAIs.
