【正文】 主題合作。 若要稽核一個(gè)國(guó)際性的的環(huán)境協(xié)定，最高審計(jì)機(jī)關(guān)是之間的的合作不是一個(gè)先決條件條件。一些最高審計(jì)機(jī)關(guān)審核符合他們的政府與單獨(dú)的國(guó)際協(xié)定。一些例子：西加拿大審計(jì)“巴塞爾公約”危險(xiǎn)廢物（ 1997），“蒙特利爾議定書”和“維也納公約”臭氧損耗和氣候變化公 約“（ 1998年），”生物多樣性公約“（ 1998年）。該美國(guó)最高審計(jì)機(jī)關(guān)（ 1999年）之經(jīng)審核在“京都議定書”上的氣候變化的。荷蘭最高審計(jì)機(jī)關(guān)以及審計(jì)（ 2020年）。新西蘭最高審計(jì)機(jī)關(guān)最高審核管理的多邊協(xié)議，涉及問(wèn)責(zé)制和報(bào)告四個(gè)國(guó)際環(huán)境協(xié)定（ 2020年）。秘魯世審計(jì)野生動(dòng)植物（ 2020）在瀕危物種國(guó)際貿(mào)易公約“。 最近，在歐洲，亞洲，非洲，拉丁美洲和太平洋地區(qū)，區(qū)域環(huán)境審計(jì)工作組已經(jīng)成立。這些團(tuán)體將繼續(xù)并加強(qiáng)在區(qū)域一級(jí)，最高審計(jì)機(jī)關(guān)之間的合作在不久的將來(lái)提供一個(gè)良好的平臺(tái)。 結(jié)論 主要結(jié)論可以得出的調(diào)查中表 示如下。 ● 環(huán)境計(jì)劃和方案的制定，由政府在 1993年和 1996年之間迅速增長(zhǎng)?，F(xiàn)在，大多數(shù)國(guó)家都建立了某種形式的環(huán)保政策。然而，在許多國(guó)家的審計(jì)機(jī)構(gòu)，制定環(huán)境政策 5 的清晰度是開(kāi)放的改善。 ●幾乎所有的最高審計(jì)機(jī)關(guān)可以應(yīng)用到所有的政府部門，包括環(huán)保部門的一般授權(quán)。大多數(shù)的最高審計(jì)機(jī)關(guān)有權(quán)做“事后”的審計(jì)，包括正?；蜇?cái)務(wù)審計(jì)和績(jī)效審計(jì)或衡工量值式。 ●最高審計(jì)機(jī)關(guān)越來(lái)越多的成為活躍在環(huán)境審計(jì)領(lǐng)域。經(jīng)過(guò)定量的增長(zhǎng)，績(jī)效審計(jì)轉(zhuǎn)變，從規(guī)律性被發(fā)現(xiàn)?，F(xiàn)在，一半以上的最高審計(jì)機(jī)關(guān)的審計(jì)工作環(huán)境審計(jì)是一項(xiàng)重大的常規(guī)部分。 ● 最高審計(jì)機(jī)關(guān)可以通過(guò)審計(jì)促進(jìn)國(guó)際環(huán)境合作與國(guó)際環(huán)境的義務(wù)和承諾遵守本國(guó)政府。世界審計(jì)組織環(huán)境審計(jì)工作組要激發(fā)這種類型的審計(jì)，審核程序及國(guó)際協(xié)定的選擇提供了指引。此外，最高審計(jì)機(jī)關(guān)之間的合作是一個(gè)很好的方式來(lái)交流經(jīng)驗(yàn)，互相學(xué)習(xí)。在過(guò)去的 5年期間，一些進(jìn)行聯(lián)合環(huán)境審計(jì)，主要是在區(qū)域一級(jí)。最近成立的區(qū)域工作組將提供一個(gè)平臺(tái)，以繼續(xù)并加強(qiáng)最高審計(jì)機(jī)關(guān)之間的合作在不久的將來(lái)。 最高審計(jì)機(jī)關(guān)國(guó)際組織的工作組的調(diào)查結(jié)果，最高審計(jì)機(jī)關(guān)在環(huán)境審計(jì)的發(fā)展提供了一次見(jiàn)識(shí)。在未來(lái)，這將是有趣的，更詳細(xì)地評(píng)估對(duì)環(huán)境的貢獻(xiàn)，改善環(huán)境治 理和政策表現(xiàn)的最高審計(jì)機(jī)關(guān)的審計(jì)工作。此外，這將是很有意思的評(píng)價(jià)最高審計(jì)機(jī)關(guān)的審計(jì)國(guó)際環(huán)境協(xié)定：聯(lián)合和協(xié)調(diào)審計(jì)項(xiàng)目的核數(shù)師的專業(yè)技能的貢獻(xiàn)之間的國(guó)際合作優(yōu)勢(shì)，與合作的質(zhì)量的影響審計(jì)。這也將是有趣的，以評(píng)估是否聯(lián)合審計(jì)，國(guó)際環(huán)境合作做出更大的貢獻(xiàn)比 僅僅通過(guò)最高審計(jì)機(jī)構(gòu)的單項(xiàng)審核。 6 Environmental Audit Activities of SAIs A growing number of SAIs are active in the field of environmental auditing. Particularly for the period 1993–1996, the Working Group has detected a firm quantitative growth of environmental auditing activities. First, more SAIs have bee active in this field. Second, active SAIs even have bee more active: they have allocated a larger part of their audit resources to his type of work and published more environmental audit reports. Table 1 shows the average figures. However, here are large differences among the institutions. The number of environmental reports varied, for example, from 1 to 36 reports per SAI. For the period 1996–1999, the results are not so easy to interpret. First, the number of SAIs active in the field of environmental auditing did not change much. The position of the ―active group‖ did not remain the same: some SAIs entered, while other SAIs left the group. The amount of time spent on environmental auditing increased slightly. Second, however, the number of audit reports dropped slightly between 1996 and 1999. These figures might reflect a shift from quantity to quality. A signal for this explanation is the shift from regularity to performance auditing that took place during the last 3 years (1994–1996, 20% regularity audits and 44% performance audits。 1997–1999: 16% regularity audits and 54% performance audits). In general, performance audits require more resources. We have to realize that the scope of audits may vary dramatically. In the future, it could be interesting to develop other ways to measure the body of audit work other than just counting time spent and reports published. In 2020, 62 of the responding SAIs provided the Working Group with more detailed information on their work, published since 1997. In 1997–1999, these 62 SAIs published 560 environmental audit reports. Of course these reports reflect a huge body of experience that can be used by other institutions. A bibliography of environmental audit reports is available on the Web site of the INTOSAI Working Group. Here this information is used to give some more insight into the content of the audit work of SAIs. Since 1997, a minority of the environmental audits are regularity audits only (87 of the 560 reports, 16%). Most audits are performance audits (304 of the 560 reports, 54%), or a bination of regularity and performance audits (169 of the 560 reports, 30%). As stated before, performance auditing is a broad concept. In practice, performance audits were very often concentrated on the implementation of environmental programs (264 of the 560 reports, 47%) and on pliance with national environmental laws and regulations 7 by government departments, ministries, and/or other bodies to which the mandate gives access (212 of the 560 reports, 38%). Also, the audit of government environmental management systems was included frequently (156 of the 560 reports, 28%). The following elements got attention in 10 to 20% of the audit reports: the impacts or effects of existing national environmental programs。 the environmental effects of nonenvironmental programs。 the environmental policies。 and pliance with international obligations and mitments by the government. Many performance audits include more than one of the elements mentioned. The environmental policies and programs include a wide range of environmental issues, and so do the audit reports. In the last survey, the most frequently audited issues were internal environmental management by public authorities or departments (162 of 560 reports, 29%), fresh water (131 of 560 reports, 23%), waste (103 of 560 reports, 18%), and nature and recreation (102 of 560 rep