1. DAY 2 Session I to IV ENVIRONMENTAL AUDITING

2. Session recap In the previous sessions we discussed : Introduction to Environmental issues Environmental Auditing (EA), Environmental impact assessment (EIA) and Sustainable Development – Application of INTOSAI Auditing standards and INTOSAI Auditing guidelines on EA and Sustainable Development. How EA differs from other Audits - Performance Audit, Regularity Audit (Financial Audit and Compliance Audit) CAG’s Audit Mandate, Jurisdiction, Scope on EA. Applicability of CAG’s (DPC) Act on EA. Technical criteria, norms, standards for EA.

3. Session overview Today in the first two sessions we shall discuss: Audit of International Environmental Accords - Global perspective - INTOSAI experience on audit of compliance of International Environmental Accords. Technical criteria on audit of Accords and Salient features

4. Session overview (cond) In the last two sessions we shall discuss audit of legislative compliance by SAI India in respect of commitment corresponding to International Environmental Accords – Agenda 21. Audit of areas where accords are implemented – Legislations for Water issues, Air issues and Environmental Protection – Overview of SAI India’s experience on EA – Audit of Ganga Action Plan.

5. Learning Objectives In the first two session participants will be exposed to INTOSAI experience on auditing of Nine Major International Environmental Accords. Technical criteria on audit of Accords and Salient features. (Macro level approach)

6. RTI MUM/DAY 1/Session 4/1.4.0 Learning Objectives (cond) In the last two sessions participants will be exposed to India’s response to International Conferences, Initiation of various legislations, Agenda 21 and overview of SAI India’s audit of Environmental Legislative compliance. (Macro level approach)