The environmental audits carried out in relation to the protected area of the Akama Peninsula are based on the relevant standards issued by the International Organization of Supreme Audit Institutions (INTOSAI), the Audit Office said in a statement.
In its statement, the Audit Office says that in relation to reports concerning the audit it has already initiated with the assistance of an independent expert, it notes that it conducts environmental audits based on the relevant standards issued by INTOSAI. In particular, it states, the relevant audits are designed and performed on the basis of the provisions of INTOSAI's "GUID 5200 - Activities with an Environmental Perspective" and "GUID 5201 - Environmental Audits in the Context of Financial or Regulatory Audits". The use of INTOSAI standards by Supreme Audit Institutions (SAIs) is part of the acquis communautaire, the notice adds.
As explained in GUID 5200, the notice states, "an environmental audit is usually defined as a management, regulatory or financial audit that examines the audited entity's approach to a particular environmental problem or environmental policies or programs, and its performance in managing environmental issues."
It is also clarified, it is added, that "an HEI need not have a specific mandate condition for carrying out environmental audits and may perform them under its general authority to conduct management or regulatory audits."
According to the Service, environmental audits are at the top of HEI priorities internationally. "The Audit Office of the Republic is an active member of the Environmental Audit Working Groups of both INTOSAI and its European counterpart (EUROSAI) and has participated in a number of joint audits and is a member of the Steering Committee of the latter," it added.
"Issues relating to the obligations of the Republic of Cyprus in relation to the protected area of Akamas Peninsula, as well as other environmentally sensitive areas, have been a long-standing concern of the Audit Service," the statement said. It is recalled that, in relation to this issue, "significant human resources have been expended by the relevant state agencies, while considerable sums have been spent on purchasing services."
"It is unnecessary to underline our concern in relation to the Republic's obligations to the European Union," it adds.
[/B][/B]The statement also says that because several aspects relate to specialised issues, the work of the Office will be assisted by an independent expert on the subject matter, in accordance with International Auditing Standard 620 "Use of the Auditor's Expert's Work".
"In response to a publication, we stress that the Department of Environment is one of the audited entities and under no circumstances could it be the "Auditor's Expert"," it is stated.
Finally, it is stated that the audit has already begun and upon its completion the Audit Service will issue and publish a Special Report.
Source: CNA
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