Page 6 - 4. Pre-Course Reading-Training on Forestry Audit 2019

Auditing Forests: Guidance for Supreme Audit Institutions

Executive Summary

Forests are among the most diverse and widespread eco- This guideline is structured as follows:
systems on the earth. They are critical for human life as they • An introduction contains an overview of forests and their
provide basic human needs as water, food, shelter, medicine, importance, the role of government and SAIs, and key
fuel wood, fodder, and timber.
characteristics of good governance.
• Chapter 1 starts by considering the large range of
As such, their existence should be preserved. To maintain the perceptions that are brought, world-wide, to definitions
sustainability of forests, key stakeholders are expected to perform of a forest. The main categories of forests are described,
6 their roles responsibly. Government, as the key actor in forest with a focus on planted forests. Then, the seven types of
management, is responsible for developing and implementing forest (as defined by the Food and Agriculture Organization
policies, regulations, and appropriate institutional framework for of the United Nations - FAO) are summarized. Types of
forest programs. In performing this role, government may need forest ownership and management are described
to establish institutions, moderate between competing schemes briefly; this is followed by information about the key
of forest use, and assure a level of playing field in the area of functions of forests. Finally, the most important
international and domestic trade. international forest initiatives are discussed.
• Chapter 2 presents information on sustainable forest
management: how it is defined; what its various aspects
As the oversight body of the government, a Supreme Audit Insti- are; how sustainable forest management is at the centre
tution (SAI) can assist a government in fulfilling those responsi-
bilities. It can do this by auditing not only the performance and of a number of wider concerns; an outline of some of the
benefits of sustainable forestry and some of the key
the compliance of government activities, but also the soundness players who are involved; an outline of some of the
of government accountability systems and practices. Additionally,
SAIs can also assist governments in strengthening their forest key risks (and an evaluation of those risks) that relate to
sustainable forest management, and key topics that can
management internal controls, and improving their assessment be used to evaluate those risks.
and mitigation of forest-related risks.
• Chapter 3 looks more closely at forestry audits. It sets
down the basic issues underlying a forest management
This guideline is developed to assist auditors in conducting audit. It explains different types of audits, the tools and
forestry audits. It also provides information on forests and forest methodology used, as well as issues around choosing
management that could be used as reference material. Whenever and designing an audit. This chapter is designed to help
possible, case studies and examples of SAIs’ experiences in SAIs to tailor and conduct an audit that best suited their
conducting forestry audits supplement the main body of the text. specific circumstances to better meet their objectives.

There are also a series of appendices designed to give more
detailed information on selected aspects. For example, Appendix 1
presents a series of international case studies (each highlight
a particular risk faced by a forest); Appendix 2 works through
practical examples of how to use GIS and GPS; Appendix 3
discusses how to use a design audit matrix; and Appendix 4
discusses principles and criteria used in forest audits.