2020 – 2025
SAI Finland
During its 2020–2025 chairmanship of the INTOSAI WGEA, SAI Finland strengthened the Working Group’s strategic direction, operational efficiency, and global visibility. It introduced the first long‑term WGEA Strategy 2023–2030 and thematic hubs, while also launching several innovations such as the WGEA Award, new communication formats (podcasts, bulletins, blogs), and the Audit Clinic, which provided agile expert support to auditors. Finland improved WGEA governance by establishing the Vice Chair role (held by SAI Maldives) and by enhancing Secretariat capacity through collaboration with experts from other SAIs.
Despite pandemic‑related challenges, Finland successfully delivered impactful virtual, hybrid, and in‑person Assemblies, each linked to locally relevant environmental themes—for example circular economy (Finland), climate resilience (Maldives), Arctic change (Lapland), and marine and water issues (Malta). It modernized WGEA publications by producing concise project “snapshots” and consolidating outdated environmental GUIDs into a single updated guidance document.
Finland also expanded global capacity building through partnerships with SAI Estonia’s MOOCs and SAI India’s iCED, and by piloting the Audit Clinic. It strengthened stakeholder engagement with UNEP, UNFCCC, UNDRR, and IDI, representing SAIs at major global events such as climate COPs. Communication and visibility were significantly enhanced through a stronger visual identity, expanded LinkedIn presence, and an updated website. Through these efforts, WGEA activities reached 174 SAIs, reinforcing global environmental auditing and laying a strong foundation for future Chairs.
SAI Indonesia
The Audit Board of the Republic of Indonesia (BPK) served as the Chair of the WGEA from 2014-2019. In leading the working group, BPK managed the 2014–2016 and 2017–2019 work plans in a consistent strategic framework to strengthen environmental auditing among Supreme Audit Institutions (SAIs). Both work plans are built around four core goals which are developing guidance and research, facilitating cooperative audits, enhancing knowledge sharing and training, and strengthening cooperation with international organizations.
Under Goal 1, the 2014–2016 plan emphasized research on various environmental topics and updating ISSAIs 5100 series. The 2017–2019 plan expanded focus to emerging issues such as visibility on environmental auditing. Meanwhile, Goal 2 in both periods promoted regional cooperative audits and dissemination of guidance materials. Goal 3 prioritized capacity building through trainings and working group meetings, surveys, Greenlines newsletters, website maintenance, and environmental audit reports collection. The 2017-2019 plan introduced MOOCs to modernize training delivery, and development of new training tools.
Finally, Goal 4 in both plans reinforced partnerships with organizations such as UNEP, CCAF, World Bank, UNFCCC, and other INTOSAI bodies to increase WGEA’s global impact and outreach. The 2017-2019 plan added updating guidance on auditing biodiversity that was developed in 2007.
2014 – 2019
2008 – 2013
SAI Estonia
In 2007, the National Audit Office of Estonia was entrusted with the chairmanship of INTOSAI WGEA. At that time, environmental issues were gaining increasing international attention, and SAIs showed strong interest in how public sector auditors can add value to environmental governance through their unique mandate and insights.
Between 2008 and 2013, the group produced a wealth of new audit guides and research papers – 14 in total –, covering both traditional environmental themes and emerging topics. The first coordinated global audit of climate change was carried out, with 14 SAIs participating. By 2010, sustainable development had become a global priority, and the XX INCOSAI called for further progress in environmental auditing in this context. At the Rio+20 Conference, WGEA issued recommendations to governments based on the collective work of SAIs worldwide. Cooperation with UNEP was strengthened: 2010 saw the publication the primer on auditing multilateral environmental agreements and a MoU with UNEP was signed in 2012. In collaboration with the SAI of India, a global environmental auditing training facility was established in Jaipur in 2011, offering auditors an international curriculum developed by WGEA experts. During 2007-2013, WGEA meetings were held in diverse locations: Bali, Buenos Aires, Dar es Salaam, Doha, Guilin, Jaipur, Marrakech, Tallinn.
SAI Canada
The Office of the Auditor General of Canada began its term as a Chair of the Working Group on Environmental Auditing (WGEA) from 2001 to 2007. During this time, SAI Canada established the WGEA Steering Committee in 2001, which assumed responsibility for the “day to day” management and decision-making of the working group. The steering committee was led by the Chair and Secretariat and set up WGEA projects for success with a dedicated project lead and project group for each WGEA project. During this time, SAI Canada also revised the format of the WGEA General Assembly meeting to encourage increased SAI participation from across the globe. The Assembly became a multi-day conference for SAIs to share their work and their audits. As a result, the first Assembly meeting under Canada’s term brought together 140 people from 75 countries and galvanized membership. The most significant outcomes during SAI Canada’s chairmanship of the WGEA was the increase in productivity and in the number of member countries.
2002-2007
1992 – 2001
SAI Netherlands
Subsequent to the Rio Earth Summit in 1992, during the 14th INCOSAI meeting held in Washington, D.C. in October 1992, the INTOSAI membership indicated a strong interest in the roles and activities of Supreme Audit Institutions in issues of environmental auditing. Upon a suggestion by the Netherlands Court of Auditors, the formation of a Working Group on Environmental Auditing (WGEA) was initiated and approved by the Congress. The INTOSAI Governing Board then took the steps to constitute the Working Group under the chairmanship of the Netherlands Court of Audit, which in turn prepared terms of reference for the WGEA. The terms of reference, which constitute the guidelines for the Working Group, were approved by the INTOSAI Governing Board in Vienna in May 1993. The Working Group prepared the principal paper for discussions on environmental auditing, which was one of the two main themes of the 15th INCOSAI held in Cairo in October 1995 and formed the starting point for the collection and discussion of audit practices and experiences related to auditing environmental and climate change issues. The chairmanship of the WGEA by Netherlands Court of Audit ended in October 2001, at which time the Office of the Auditor General of Canada began its term as a Chair of the Working Group.
