AUDIT OF WATER RESOURCES 10 - 12 May 2016 Tehran IRAN

1. AUDIT OF WATER RESOURCES10 - 12 May 2016Tehran IRAN

2. WHO AM I? SEMRA EKİCİ Principal Auditor Turkish Court of Account Training Program Manager Adult Training Specialist Performance Audit Specialist

3. INTRODUCING YOURSELF Your name and surname Your profession Professional experience Experience in environmental audit Your expectations from the training Your hobbies you like most

4. OUR TRAINING APPROACH MOTIVATION NEEDS AND EXPECTATIONS PRINCIPLES OF ADULT TRAINING REINFORCEMENT INFORMATION TRANSFER PARTICIPATION

5. First LessonObjectives Defining Environmental Audit-Water Resources Audit Types of Audits Understanding Main Processes

6. QUESTION What do you understand from environmental audit? Could you write down your own definition?

7. Environmental Auditing It is no different form the audit approach practised by Supreme Audit İnstitutions(SAIs) Auditors need a sound understanding of the environmental issues. This audit focuses on environmental issues by using different kind of audits.

8. Types of Audits Environmental audits can be conducted in several types by SAI’s. Regularity audit( Compliance and Financial) Performance audit Combination of both It is clear fact that the vast majority of environmental audits include performance audits.

9. Types of Audits Regularity Auditing Auditors review transactions and financial statements or reports to see ıf the government conformed to all laws and regulations. It with regard to water issues may relate to providing assurance that governmental activities are conducted in accordance with relevant laws, standards and policies at both the national and international levels.

10. Types of Audits Performance Audit A performance audit is an objective, purposeful, organized and systematic examination of a public sector organisation’s programme, activity, function or management systems and procedures to provide an assessment of whether the entity, in the pursuit of objectives, has achieved economy, efficiency and effectiveness in the use oftheir resources. Performance audit, therefore, involves an independent assessment of whether economy, efficiency and effectiveness have been achieved by the organisations concerned.

11. Definition of Performance Audit The basis of performance audit is 3Es: EFFICIENCY EFFECTIVENESS ECONOMY In new practices, the following 3Es are added: ENVIRONMENT ETHICS EQUALITY

12. Public Resources Material Resources Monetary resources • Immaterial Resources • Information • Time • Human Resources • Institutional Culture • Experiences • Natural Resources

13. Natural Resources • Mines • Biological Diversity • Wind • Glaciers • Climate • Others Air Underground and overland waters (rivers-lakes) Sea Forest Land

14. PROJECT PROGRAM ACTIVITY Entity’s projects All activities included in the activity chain performed by the entity The whole of activities and projects performed by the entity in line with strategic aims

15. Audit Process Selecting the subjectand audit type Planning (Pre-study) Executing(Full study) Reporting Monitoring

16. QUESTION What kind of problems do you have in conducting environmental audit in your SAI?

17. Major Challenges in Conducting Environmental Auditing Lack of skills or expertise within theSAI The mandate of the SAI is not adequate Insufficient established environmental norm and standards Insufficient data on the state of the environment Lack of monitoring and reporting system Insufficient formulation of government environmental policy, such as goals not measurable, absence a strategy.

18. How to overcome the Challenges? A mandate to conduct environmental auditing Training on environmental auditing Develop an office policy on environmental audits. Support production of a national plan on the environment Develop a manual on environmental audits and submit it to key stakeholders. Conduct joint audits and staff exchangesprogrammes. Prepare reports on gaps in legislation and lack of data and encourage organisation to build monitoring and evaluation systems Develop close co-operation among SAIs in the areas of training, information sharing, knowledge and experience.

19. Aims of Environmental Auditing Protect global, regional and national environment Improve regional and national environment Ensure sustainable development on environmental issues. Create regional and national awareness on environmental problems.

20. Sustainable Development «Meeting the needs of today without limiting the ability of future generation to meet their needs.» The challenge is to conserve the enormous natural wealth that we have and at the same time to use it to improve our living standards. We have responsible for protect natural wealth and transmit it to next generation without any lost or damage.

21. QUESTION