What is an Environmental Audit?
An Environmental Audit examines how public entities manage environmental responsibilities, risks, programmes and resources. It helps assess whether environmental activities are properly managed, comply with applicable requirements and contribute to sustainable public outcomes.
Environmental considerations may be examined through Performance, Compliance or Financial Audits, or through a dedicated audit where the environment is the primary subject of the audit.
Environmental Performance
We assess whether environmental programmes, activities and resources are being managed effectively and are achieving their intended results.
Environmental Compliance
We may examine whether public entities comply with applicable environmental laws, regulations, policies, standards and commitments.
Risk & Impact
We consider environmental risks, impacts and controls, including how public entities identify and manage issues that may affect communities and natural resources.
Environmental Stewardship
Our audit work supports responsible management of public resources and encourages better environmental governance and sustainable decision-making.
How Environmental Audit Fits Into Our Audit Work
Environmental matters can be considered through different audit approaches depending on the subject, risks and objectives of the audit. This allows KAO to examine environmental issues from performance, compliance and financial perspectives.
Performance Audit
Environmental issues may be examined to determine whether programmes and initiatives are economical, efficient and effective in achieving their intended environmental outcomes.
Compliance Audit
Environmental audit work may assess whether government activities comply with relevant environmental laws, regulations, policies and requirements.
Financial Audit
Environmental matters may be considered where they have financial implications, such as environmental obligations, restoration costs or the financial effects of environmental requirements.
Why Environmental Audit Matters
Environmental issues can have significant social, economic and financial impacts. Environmental audit helps strengthen accountability for how public entities manage environmental responsibilities, use natural resources and respond to environmental risks.
Environmental Audit Reports
Published Environmental Audit Reports and related audit reports are available on our Downloads page. View Audit Reports →
Explore Other Audit Services
Learn more about the other audit services provided by the Kiribati Audit Office.