Page 26 - 4. Pre-Course Reading-Training on Forestry Audit 2019

Auditing Forests: Guidance for Supreme Audit Institutions

the overall sustainable development of the country. Sustainable Each of these topics and subtopics has an associated set
timber production depends on an equitable distribution of of criteria. These criteria are used to make an initial pre-audit
incentives, costs and benefits, associated with forest manage- assessment of the forestry resource, and to help identify the key
ment, between the principal participants, namely the forest points the audit needs to focus on. The criteria can also be used
authority, forest owners, concessionaires, and local communi- during the audit itself (as can other relevant criteria from other
ties. The success of forest management for sustained timber applicable processes and standards). More details about the set
production depends to a considerable degree on its compati- of criteria described above can be found in Appendix 4.
bility with the interests of local population.
The table associated with this section highlights the risks
The subtopics for this topic are relations with local populations related to each aspect of sustainable forest management
and economics, incentives, and taxation. described earlier in the section.
Management for timber production can only be sustained in the
long term if it is economically viable – that is, taking full account in
the economic value of all relevant costs and benefits derived from
properly conserving the forest.

Table 2.2
26 Example of audit topics matrix concerning risks to forestry

RISK
NO TOPICS/SUBTOPICS*
A B C D E F G H I J K L
1 POLICY AND LEGISLATION
1.1 Forest policy • • • •
1.2 National forest inventory • • • • •
1.3 Permanent forest estate • • • • • •
1.4 Protection of biology diversity •

1.5 Soil and water protection • • •
1.6 Forest ownership • • • • • •
1.7 National forest service •
2 FOREST MANAGEMENT
2.1 Planning • • • • • • •
2.2 Harvesting • • • • • • •
2.3 Protection • • • • • • • • •
2.4 Legal arrangements • • • • • • • •
2.5 Monitoring and research • • • • •

3 SOCIO-ECONOMIC, FINANCIAL, AND ENVIRONMENTAL ASPECTS
3.1 Relations with local populations • • • •
3.2 Economic, incentives, and taxation • • • •

*The topic or subtopics can be change along with the development of criteria.
A – Biodiversity and ecosystem loss G – Revenue Loss
B – Forest fires H – Livelihood Loss

C – Illegal logging I – Social problems
D – Illegal use of land J – Decreased carbon storage
E – Disaster K – Reduced Water Quality
F – Conflict L – Shortage of raw materials for industry