By: Mohamed Ibrahim Jaleel

The INTOSAI Working Group on Environmental Auditing (WGEA) side event, “Innovations in Environmental Auditing”, at the INCOSAI spotlighted the latest innovations within the INTOSAI WGEA community. First, highlighting some of the recent innovations, Vivi Niemenmaa from the WGEA Secretariat introduced the new agile support system, Audit Clinic, that has been piloted in 2025 with outstanding feedback. This is a mechanism where SAIs can book a one-hour consultation slot with a more experienced SAI to discuss any environmental audit related issue. As another innovation, Dashiell Da Costa from SAI Brazil, revealed the first results of the second assessment round of the ClimateScanner, covering assessments from 100 SAIs. The official launch was foreseen in the COP30 Climate Conference.  

From an aerial view, the Maldives appears as a dazzling pearl necklace, with its scattered islands forming intricate atolls in the Indian Ocean. Yet, the true heart of our nation lies beneath the surface—our extensive and vital reef system. Spanning 4,513 square kilometers, these reefs are the seventh largest globally, sustaining a diverse ecosystem of over 1,200 marine species. For our small island nation, these pristine waters, vibrant marine life, and sandy beaches are not just natural treasures but the backbone of our economy. Furthermore, our reefs act as crucial barriers, protecting our low-lying islands—80% of which are less than one meter above sea level—from the ocean’s relentless forces. 

Small Island Developing States (SIDS) are in the forefront of climate change facing the impacts first. This article sheds light on the INTOSAI Working Group on Environmental Auditing (WGEA) activities in the area, the challenges in the PASAI WGEA regions, as well as special challenges from one of the most low-lying nations in the world, the Maldives.