The International Organization of Supreme Audit Institutions (INTOSAI) Working

Group on Environmental Auditing (WGEA) published an experience sharing report

prepared by the Commission on Audit (COA) on its Citizen Participatory Audit (CPA)
in the context of environmental auditing.

INTOSAI WGEA commended the COA for its innovative approach to environmental
auditing, involving citizens in taking part in the collection and analysis of data,
writing reports, drafting inquiries, and generally acting as an integral part of
auditing work.

The INTOSAI is the professional organization of SAIs in countries that belong to the
United Nations or its specialized agencies and is an internationally recognized leader
in public sector auditing. The WGEA’s key goals are to increase the expertise in
environmental auditing globally and enhance environmental governance with high-
quality contribution and visibility.
According to INTOSAI WGEA, “the organization is very proud of the SAI Philippines
output as this new innovative approach on environmental auditing involves the
participation of citizens in audits and is in line with the Work Package 6 on
experience sharing and capacity building of the INTOSAI WGEA Work Plan 2020-
2022.”

INTOSAI WGEA said “the auditing community may benefit from this approach by
gaining new perspectives and improving the efficiency of audits while
simultaneously strengthening bonds with society and citizens.”

The Report contains salient aspects of the environmental audits conducted by the
COA using the CPA technique, such as the CPA engagements on the KAMANAVA
Flood Control Project and Water, Sanitation, and Hygiene Program in Cagayan de
Oro City. The report also listed practical steps in implementing the CPA technique
and participatory practices in other Supreme Audit Institutions (SAIs.)

COA developed the CPA as a reform strategy and audit technique that upholds
people’s primordial right to a clean government and the prudent utilization of public
resources. It is founded on the premise that public accountability can prosper only
with a vigilant and involved citizenry. This reform strategy shows that even when
two groups have different viewpoints, as with state auditors and civil society
groups, they can work together to achieve shared goals and aspirations to make
sure that government agencies economically, efficiently, and effectively implement
programs to obtain the desired outcomes.

With this experience-sharing report, SAI Philippines hopes to make a difference in

environmental auditing and “inspire audit offices around the world to rethink the
way they engage their citizens and stakeholders.”
APPROACHES TO GOVERNMENT AUDITING AROUND THE WORLD

NCJ Number

67473

Journal

GAO Review Volume: 15 Issue: 1 Dated: (WINTER 1980) Pages: 14-17

Author(s)

J R HAMILTON

Date Published

1980

Length

4 pages

Annotation

THE DIVERGENT PRACTICES AND FUNCTIONS OF SUPREME AUDIT INSTITUTIONS

(SAI'S) SERVING THE GOVERNMENTS OF DIFFERENT COUNTRIES ARE DISCUSSED
FROM A SOCIOCULTURAL AND A MANAGEMENT AND ACCOUNTABILITY
PERSPECTIVE.

Abstract

IN THE INTERESTS OF FOSTERING THE GROWTH OF AN INTERNATIONAL AUDIT

COMMUNITY TO FACILITATE COOPERATION AND UNDERSTANDING AMONG
GOVERNMENTS, THE ADOPTION OF SOME FORM OF UNIFORM GOVERNMENT
ACCOUNTING AND AUDITING STANDARDS IS URGED. SAI'S MUST RECOGNIZE
THAT WHILE THEIR NATIONS' ACCOUNTING AND AUDITING PRACTICES ARE
ADAPTED TO THE SPECIALIZED NEEDS OF THEIR PARTICULAR ECONOMIC,
CULTURAL, AND POLITICAL SYSTEMS, EACH CAN BENEFIT FROM THE MUTUAL
EXCHANGE OF EXPERIENCES, JOINT TRAINING ACTIVITIES, AND AGREEMENT ON
GOALS AND STANDARDS. SAI FUNCTIONS CURRENTLY IN PRACTICE, MANDATED
EITHER BY THE LEGISLATURE OR THE EXECUTIVE, RANGE FROM EXPENDITURE
PREAUDITS, VOUCHER AUDITS, AND ADJUDICATION OF PUBLIC OFFICIALS'
FINANCIAL ACCOUNTS TO THE MORE RECENT EXTERNAL FINANCIAL AUDITS,
ECONOMY AND EFFICIENCY REVIEWS, AND PROGRAM EVALUATION. MOST SAI'S
EMPLOY A MIX OF THESE TECHNIQUES; FEW EMPLOY ALL OF THEM, AND MANY
ARE LIMITED TO THE FIRST THREE TYPES. REVIEWS OF INTERNAL CONTROLS,
ECONOMY AND EFFICIENCY, AND PROGRAM EVALUATION ARE PRACTICED BY
SAI'S IN A FEW DEVELOPED COUNTRIES SUCH AS THE U.S., CANADA, THE UNITED
KINGDOM, AUSTRALIA, AND THE SCANDINAVIAN COUNTRIES. DIFFERENCES ARE
HAVE ECONOMIC, POLITICAL, AND CULTURAL ORIGINS. LESS SOPHISTICATED
AUDITING APPROACHES MAY STEM FROM THE ABSENCE OF CLEARLY DELINEATED
SEPARATION OF POWERS IN THE GOVERNMENT OR SIMPLY TO AN
AGRICULTURALLY BASED ECONOMY WITH LESS COMPLEX ECONOMIC REPORTING
NEEDS. SYSTEMS GOING BACK TO COLONIAL ADMINISTRATIONS FOLLOW THE
CONTINENTAL EUROPEAN MODEL, ORIENTED TO THE LEGALITY OF INDIVIDUAL
TRANSACTIONS WITHOUT AN INTEGRATED SYSTEM OF ACCOUNTS AND REPORTS.
INDEPENDENCE OF THE AUDIT ORGANIZATION IS VITAL BUT FREQUENTLY
LACKING IN COUNTRIES WHERE THE AUDITOR GENERAL'S APPOINTMENT IS
POLITICALLY DETERMINED. MOREOVER, LEGISLATURES TEND TO ASSIGN SAI'S
TO PETTY, TIME-CONSUMING AUDIT TASKS THAT CONTRIBUTE LITTLE TO SOUND
FINANCIAL MANAGEMENT POLICIES. IN THE PAST 25 YEARS, THE FINANCIAL
ACCOUNTABILITY FIELD HAS DEVELOPED TECHNIQUES AND METHODOLOGIES
ADVANTAGEOUS TO COUNTRIES AT ALL STAGES OF INDUSTRIAL DEVELOPMENT.
EDUCATIONAL OPPORTUNITIES EXIST IN CERTIFIED PUBLIC ACCOUNTING, WITH
FULL PROFESSIONAL RECOGNITION, GOVERNMENT AUDITING WAS
STANDARDIZED BY THE GENERAL ACCOUNTING OFFICE OF THE U.S., AND
ORGANIZATIONS EXIST INTERNATIONALLY FOR FOSTERING THE DEVELOPMENT
AND DISSEMINATION OF MUTUALLY ACCEPTABLE AUDITING STANDARDS AMONG
THE COUNTRIES OF THE WORLD. FOOTNOTES ARE PROVIDED. (MRK)