IDI/PASAI 4th Cooperative Performance Audit on Climate Change Adaptation 2012-2013

Enhancing performance audit capacity through cooperative audits was a key goal area of the PASAI Strategic Plan. Since 2009, the IDI and PASAI have cooperated to strengthen audit capacity in the region through a series of cooperative performance audits on topics of high significance in the region.
The adverse effects of climate change present significant risks to the sustainable development of pacific island countries. Climate models indicate that climate change may lead to increased atmosphere and ocean temperatures, greater rainfall, extreme weather events, coral bleaching, sea level rise in the countries of the region. Their governments are preparing to minimize the impact of climate change effects. To analyze the activities of the organization involved in the climate change issues in the Pacific island countries the Heads of SAIs in the region selected Audit on Climate Change Adaptation and Disaster Risk Reduction as the topic for the 4th Cooperative Performance Audit. The program aims to improve and strengthen the capacity of SAIs in carrying out a performance audit with an environment focus.
Ten SAI audit teams have participated in the audit planning meeting in November 2012 and in the reporting meeting in June 2013. The audit has a practical focus on response to extreme weather events due to climate change and readiness in the participating SAI countries following a performance audit methodology.
Expected outcomes:
1.Regional report on the audit of Climate Change Adaptation
2.Participating SAIs report on Performance Audit on Climate change
Lessos learnt:
Cooperative Audits work well as capacity development tools in regions with very small SAIs
 A well resourced regional body can be a effective driver for coordinating and monitoring such audits
 While auditing technical topics, there is a need to introduce a pre planning phase of research and pre-study by team members.
 There is a need to support some countries in communicating and getting required information from audited entities. Regional bodies can play a role here. E.g. Secretariat of the Pacific Regional Environment Programme worked with the Pacific countries and coordinated with some audited entities to support the teams.
 SAIs need to agree the schedules with their audited entities, before taking up cooperative audits
 While finalising reporting meeting dates, the status of completion of audit needs to be considered.