Inside INTOSAI

Updated WGEA Guidance on Environmental Audit

September 10, 2025

The INTOSAI Working Group on Environmental Audit (WGEA) has delivered an updated, relevant and community-informed guidance document for environmental auditors worldwide. This new guidance document has been designed to help SAIs navigate the unique challenges of auditing environmental issues.

The WGEA is pleased to announce the release of the updated Guidance on Environmental Audit. This concise document replaces GUIDs 5200, 5201 and 5203 and has been approved through the Level 3 KSC Quality Assurance process.

Key highlights:

  • Less volume, more value
  • Built by auditors, for auditors: Developed by SAIs from Finland, Maldives, Estonia, Egypt, Thailand and the ECA
  • Ready to use: approved and available on the WGEA website

We encourage you to share this with your audit teams and consider integrating it into your planning and training. 

A companion handbook is also in development, featuring case studies and tools to support implementation. You’re invited to comment on the draft outline and submit your SAI’s case studies for possible inclusion. Read more in our blog: The Updated Environmental Auditing Guidance Is Here!

For more information, please find a press release, linked.