1. AUDIT OF WATER RESOURCES 10 - 12 May 2016 Tehran IRAN

2. WHO AM I? SEMRA EKİCİ Principal Auditor Turkish Court of Account
Training Program Manager
Adult Training Specialist
Performance Audit Specialist

3. INTRODUCING YOURSELF Your name and surname Your profession
Professional experience
Experience in environmental audit
Your expectations from the training
Your hobbies you like most

4. NEEDS AND EXPECTATIONS PRINCIPLES OF ADULT TRAINING
OUR TRAINING APPROACH
MOTIVATION
NEEDS AND EXPECTATIONS
PRINCIPLES OF ADULT TRAINING
REINFORCEMENT
INFORMATION TRANSFER
PARTICIPATION
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5. First Lesson Objectives
Defining Environmental Audit-Water Resources Audit
Types of Audits
Understanding Main Processes

6. QUESTION What do you understand from environmental audit?
Could you write down your own definition?

7. Environmental Auditing
It is no different form the audit approach practised by Supreme Audit İnstitutions(SAIs)
Auditors need a sound understanding of the environmental issues.
This audit focuses on environmental issues by using different kind of audits.

8. Types of Audits
Environmental audits can be conducted in several types by SAI’s.
Regularity audit( Compliance and Financial)
Performance audit
Combination of both
It is clear fact that the vast majority of environmental audits include performance audits.

9. Types of Audits Regularity Auditing
Auditors review transactions and financial statements or reports to see ıf the government conformed to all laws and regulations.
It with regard to water issues may relate to providing assurance that governmental activities are conducted in accordance with relevant laws, standards and policies at both the national and international levels.

10. Types of Audits Performance Audit
A performance audit is an objective, purposeful, organized and systematic examination of a public sector organisation’s programme, activity, function or management systems and procedures to provide an assessment of whether the entity, in the pursuit of objectives, has achieved economy, efficiency and effectiveness in the use of their resources.
Performance audit, therefore, involves an independent assessment of whether economy, efficiency and effectiveness have been achieved by the organisations concerned.

11. Definition of Performance Audit
The basis of performance audit is 3Es:
EFFICIENCY
EFFECTIVENESS
ECONOMY
In new practices, the following 3Es are added:
ENVIRONMENT
ETHICS
EQUALITY

12. Public Resources Material Resources Immaterial Resources
Monetary resources
Immaterial Resources
Information
Time
Human Resources
Institutional Culture
Experiences
Natural Resources
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13. Natural Resources Air Mines
Underground and overland waters (rivers-lakes)
Sea
Forest
Land
Mines
Biological Diversity
Wind
Glaciers
Climate
Others
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14. ACTIVITY PROJECT PROGRAM
All activities included in the activity chain performed by the entity
Entity’s projects
The whole of activities and projects performed by the entity in line with strategic aims
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15. Audit Process Selecting the subject and audit type
Planning (Pre-study)
Executing(Full study)
Reporting
Monitoring
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16. QUESTION
What kind of problems do you have in conducting environmental audit in your SAI?
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17. Major Challenges in Conducting Environmental Auditing
Lack of skills or expertise within the SAI
The mandate of the SAI is not adequate
Insufficient established environmental norm and standards
Insufficient data on the state of the environment
Lack of monitoring and reporting system
Insufficient formulation of government environmental policy, such as goals not measurable, absence a strategy.

18. How to overcome the Challenges?
A mandate to conduct environmental auditing
Training on environmental auditing
Develop an office policy on environmental audits.
Support production of a national plan on the environment
Develop a manual on environmental audits and submit it to key stakeholders.
Conduct joint audits and staff exchanges programmes.
Prepare reports on gaps in legislation and lack of data and encourage organisation to build monitoring and evaluation systems
Develop close co-operation among SAIs in the areas of training, information sharing, knowledge and experience.

19. Aims of Environmental Auditing
Protect global, regional and national environment
Improve regional and national environment
Ensure sustainable development on environmental issues.
Create regional and national awareness on environmental problems.
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20. Sustainable Development
«Meeting the needs of today without limiting the ability of future generation to meet their needs.»
The challenge is to conserve the enormous natural wealth that we have and at the same time to use it to improve our living standards.
We have responsible for protect natural wealth and transmit it to next generation without any lost or damage.
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21. QUESTION Romanian terms and definitions for OBJECTIVE and INSTRUMENT
Two groups do OBJECTIVE; two groups do INSTRUMENT. 15 minutes to come up with a definition in Romanian. It should be brief, but unambiguous.
Start by electing a leader to present your conclusion to the rest of us. Try to come up with something each member of your group agrees on.
Then members comment.
Then we all vote on the best one.
Flipcharts needed – probably two. 21