In relation to reports concerning the audit that the Audit Office has already started with the help of an independent expert, the following is noted:
- The Audit Office conducts environmental audits based on the relevant standards issued by the International Organization of Supreme Audit Institutions (INTOSAI). In particular, 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.
As explained in GUID 5200 "An environmental audit is usually defined as a management, regulatory or financial audit that examines the auditee's approach to a particular environmental problem or environmental policies or programs, and its performance in managing environmental issues." It is also clarified 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."
- Environmental audits are internationally at the top of HEI priorities. The SAI 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.
- Issues related 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. It is recalled that, in relation to this issue, significant human resources have been expended by the relevant government departments, while considerable sums have been spent on the purchase of services. It is sufficient to underline our concern in relation to the Republic's obligations towards the European Union.
- As several aspects relate to specialised issues, the work of the Office will be assisted by an independent expert on the matter, in accordance with International Auditing Standard 620 "Use of the Auditor's Expert's Work". In response to a publication, we emphasize that the Department of Environment is one of the audited entities and could in no way be the "Auditor's Expert".
The audit has already commenced and upon its completion we will proceed to issue and publish a relevant Special Report.
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