Addressing fraud and corruption issues when auditing environmental and natural resource management: guidance for supreme audit institutions
Cartilhas, manuais e tutoriais
- Autor:
- INTOSAI,WGEA
- Data:
- 01/06/13
- Áreas temáticas:
- Meio Ambiente Desenvolvimento
- Palavras-chave:
- Auditoria ambiental Recursos naturais Combate à corrupção Auditoria de fraudes
- Clientela:
- INTOSAI ISSAI
- Unidades técnicas:
- Serint SecexAgroAmbiental
Provides information on why and how fraud and corruption is considered highly present in the environmental and natural resource sectors, as well as tips and examples on how to introduce this risk into the planning and/or the conduct of the audit of a particular environmental/natural resource topic.
Originally led by the SAI of Norway. Contributions made by the SAIs of Brazil, Canada, Czech Republic, Estonia, Finland, India, New Zealand, Poland, the Russian Federation, the United Kingdom and the United States