News Event      Contact Information






Dear Colleagues,



One of the goals for the INTOSAI WGEA’s 2008-2010 Work Plan is to encourage regional WGEA and respective member SAIs to carry out regional cooperative audit in each INTOSAI region. As the coordinator of the ASOSAI WGEA, the National Audit Office of China (CNAO) would be responsible for organization and coordination of relative projects. To identify and pursue topics of common interest, the ASOSAI WGEA Secretariat has drafted a survey to solicit comments from member SAIs. It is appreciated if the feedback could be sent back to the Secretariat as of 15th, November 2008 via or The electric version will be available on the website of ASOSAI WGEA (www.environmental

Thank you for your cooperation.









1. Is your SAI familiar with cooperative audit?

Yes (      )          No (      )


2. Does your SAI conduct cooperative audit?

Yes (      )          No (      )


3. If you SAI has conducted cooperative audit, which subject or subjects have you chosen?

Water (    )

Air (     )

Solid Waste (    )

Bio-diversity (     )

Others ( Please identify _________________)


4. Is your SAI interested in participation of cooperative audit during 2008-2010?

Yes (      )          No (      )


5. Which topic or topics are most interesting to your SAI when a cooperative audit project on environmental issues could be conducted among member SAIs?

Water (    )

Air (     )

Solid Waste (    )

Bio-diversity (     )

Others (Please identify _________________)



6. Which model is most proper in your opinion to carry out cooperative audits in ASOSAI?

Joint Audit  (       )

Concurrent Audit (       )

Coordinated Audit  (      )


7. What difficulties or challenges do you think faced by SAIs in carrying out cooperative audit projects on environmental issues?



8. What proposals could be made from your SAI to respond to above challenges?



9.  Other Comments




Cooperative audits are audits in which two or more audit institutions are involved. The

audits can be divided into three types: joint, concurrent (or parallel), and coordinated audits


Joint audit: An audit conducted by one audit team composed of auditors from two or

more SAIs, who prepare a single, joint audit report for publication in all participating

countries. In practice, joint audits are rare.

Concurrent (or parallel) audit: An audit conducted more or less simultaneously by two or

more SAIs, but with a separate audit team from each SAI reporting only to its own

legislature or government, and only on the observations and/or conclusions pertaining to

its own country. This implies that the participating SAIs may each adopt a different audit

approach (scope, questions, methods) suited to national needs and preferences.

Information exchange is the most important aspect of this form of cooperation.

Coordinated audit: Any form of cooperation between joint and concurrent audits. In a

coordinated audit, participating SAIs at least coordinate or harmonize their audit

approaches in some way, but differences between countries are possible. It can be a joint

audit with separate reports; more commonly it is a concurrent audit with a joint audit report

in addition to separate national reports.



------- INTOSAI WGEA—Cooperation Between Supreme Audit Institutions: Tips and Examples for Cooperative Audits