Environment and climate change: auditing guidelines

Environment and climate change: auditing guidelines

The focus of this Manual is primarily on three main areas of audit, namely, financial audit, compliance audit, and performance audit as they apply to environmental issues. Further, during the course of thematic discussions, the following areas of environment-related activities have been extensively covered with the objective of providing detailed guidelines to plan and conduct their audits: Biological Diversity including forests and forest management, wetlands, mangroves etc.; Air Pollution; Water Pollution; Waste Management; Climate Change; and Coastal Zone Management.

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