The International Organization of Supreme Audit Institutions (INTOSAI) is the professional organization of supreme audit institutions (SAI) in countries that belong to the United Nations or its specialized agencies. INTOSAI was founded in 1953 and has grown from the original 34 countries to a membership of over 180 SAIs.

The Working Group on Environmental Auditing (WGEA), under the International Organization of Supreme Audit Institutions (INTOSAI), aims to improve the use of audit mandate and audit instruments in the field of environmental protection policies, by both members of the Working Group and non-member Supreme Audit Institutions (SAIs). Joint auditing by SAIs of cross border environmental issues and policies, and the audit of international environmental accords, has the Working Group’s special attention. SAI Estonia is currently the Chair of INTOSAI WGEA; SAI Malaysia will take over with effect from end of 2013.

INTOSAI also publishes resources to facilitate the conduct of environment audit. Some of these resources are guidance on conduct of audit in areas like forestry, water, waste management etc., surveys on environmental auditing and special reports.

SAI India is a member of the Steering Committee of INTOSAI WGEA.


In order to carry out its mission, the WGEA:

  • Assists supreme audit institutions (SAIs) in acquiring a better understanding of the specific issues involved in environmental auditing;
  • Facilitates exchange of information and experience among SAIs; and
  • Publishes guidelines and other informative material for their use.