Page 3 - 4. Pre-Course Reading-Training on Forestry Audit 2019

Foreword and Acknowledgements

Foreword and

Acknowledgements

This document, Auditing Forests: Guidance for Supreme Audit We would like to thank all the Supreme Audit Institutions (SAIs)
Institutions, is a resource for audit practitioners. It provides that provided case studies on forest audits. We would also
guidance focused on the forestry sector and covers a range of like to thank the INTOSAI Working Group on Environmental
management and public policy tools used by the government. Auditing and its Steering Committee members who provided
It describes comments at different stages of the evolution of this paper.
Without them, this paper would not have been possible.
• what forests are, why they are important, what the threats
to forests are, and what action governments are taking,
• a suggested process for choosing and designing Preparing this paper was a collaborative effort between the 3
forest audits, and SAIs. We would like to thank our colleagues who helped us in
preparing this guidance. Special appreciation is extended to
• practical guidance, information, and case studies
related to audits on forests. the SAIs of the Bahamas, Bhutan, Brazil, Cameroon, Estonia,
Ethiopia, Kenya, Lesotho, Malaysia, Mexico, South Africa,
Uganda, and Zimbabwe. Also, we would like to thank the SAIs
of Canada and New Zealand for their inputs, reviews, and
This paper was led by the Supreme Audit Office of Indonesia. comments.
Many thanks go to individuals who contributed to this paper.

Hopefully you will find this document useful!

Mihkel Oviir Hadi Poernomo

Auditor General of Estonia Chairman of the Audit Board of Indonesia
Chair of INTOSAI WGEA