Page 32 - 4. Pre-Course Reading-Training on Forestry Audit 2019

Auditing Forests: Guidance for Supreme Audit Institutions

Appendix 1: Forestry

Audit Case Studies

This Appendix presents nine case studies – each one relating to • Revenue loss;
a particular risk faced by forests. The case studies are examples • Social problems;
taken from around the world. whenever possible, the examples
include information on the audit objectives, scope, findings, and • Shortage of raw materials for industry; and
recommendations. The case studies cover the following topics:
• water management.
• Illegal used of land;
• Biodiversity and ecosystem loss; Each section contains one case study.
32 • Forest fires;

• Deforestation and forest degradation;
The table below gives an indication of the sorts of forest audits
• Climate change; that are conducted by SAIs around the world.

Examples of Forestry Audit Conducted by SAIs

NO YEAR COUNTRY TITLE
1 2009 Mexico Performance Audit to the Actions Implemented for the Management of Forestry Resources.
2 2008 Costa Rica Application of policies and rules on forestry.
3 2008 Russian Federation Audit of the effective use of land and forest resources in Forest management office for Moscow area and Moscow city.
4 2008 Estonia Protection of valuable forest habitats in the Natura 2000 network areas.
Forest Service: Better Planning, Guidance, and Data Are Needed to Improve Management of the Competitive
5 2008 United States Sourcing Program.
6 2007 Indonesia Audit of Forest Fire Control System.
7 2007 Chile Auditory of the project of sustainable management of native forest.
8 2007 Australia Tasmanian Forest Industry Development and Assistance Programs.
9 2007 Poland Use of public resources allocated for farmland forestation.

10 2006 Burkina Faso Control and Audit of Forestry Management.
11 2006 Japan Project for forest environment preservation.
12 2006 Poland Timber Harvesting and Sales at the State Forest Enterprise of “the State Forests”.
13 Ecuador Audit of Environmental Control in Reforestation and Conservation Projects in the Chongon-Colonche Cordillera,
2005 which is the Responsibility of the Ministry of the Environment.
14 2005 Italy Forest Fire Prevention and Fight.

15 2005 Malaysia Management of Recreational Forest.
16 2004 Iceland Afforestation: the Legal Framework of the Icelandic Forest Service and Regional Afforestation Projects.
17 2004 Brazil Audit on the Federal Program: Sustainable Amazon.
18 2004 Iran Auditing the Conversation of Northern Forests Program.

Source: INTOSAI WGEA. 2008. [Online] Available at: www.environmental-auditing.org/