ABSTRACT
This chapter investigates concrete examples of environmental performance auditing in three countries – Australia, Canada and India – presents a detailed or microscopic view of the practice of environmental performance auditing. The institutional arrangements of the three Supreme Audit Institutions (SAI) reflect their mandate. The Indian SAI's jurisdiction includes all three levels of government – federal, state and local. The Indian SAI's independence is considered more secure than its Australian and Canadian peers, because its financial independence from political negotiation in parliament. The Comptroller and Auditor General (CAG) has taken several other measures aimed at quality improvement of performance audits. These include: creation of a technical board of professional practice to consider policy issues related to auditing and accounting; and issuance of guidance notes on interaction with auditees, and confidentiality of draft audit reports. The central Audit Advisory Board is chaired by the CAG personally, whereas the state Audit Advisory Boards is chaired by the respective state Accountants General.
