audit approach [ audit plan | audit strategy | auditor's approach ]

Greening our audits: An Environmental Strategy for the Office of the Auditor General of Canada, 1992

Audit Strategy and Reliance on Internal Control

EU growth strategy [ Europe 2020 strategy | European growth initiative | EU Strategy for jobs and growth | EU strategy for jobs and smart, sustainable and inclusive growth | EU strategy for smart, sustainable and inclusive growth | growth strategy of the EU | growth strategy of the European Union ]

auditor's report

auditor

controller of cable vehicle fares | ticket inspector | controller | passenger fare controller

EU energy policy [4.7] [ energy union | EU energy strategy | European Union energy policy | European Union energy strategy ]

EU strategy [ political agenda of the EU | political agenda of the European Union | political priority of the EU | political priority of the European Union | strategic agenda for the EU | strategic agenda of the European Union | strategy of the EU | strategy of the European Union ]

The commissioner actually holds the rank of assistant auditor general and, in addition, assists the Auditor General in carrying out the environmental audit responsibilities, monitors and reports on federal department progress in implementing its sustainable development strategies, and also administers the petitions process on behalf of the Auditor General.

Mr. Williams (St. Albert) , from the Standing Committee on Public Accounts, presented the Fourth Report of the Committee (Chapter 1 of the December 2001 Report of the Auditor General of Canada Financial Information Strategy: Infrastructure Readiness); and (Chapter 7 of the April 2002 Report of the Auditor General of Canada Strategies to Implement Modern Comptrollership).

issuing guidance to verifiers in order to ensure that they understand the culture of SMEs and thus ensure that their checks are proportional to the requirements of SMEs whilst fulfilling the objectives of EMAS, (to be developed by the Commission). encouraging Member States to take the measures falling under their competence, such as reducing or waiving any registration fees they levy on participating SMEs (Article 10.1); encouraging Member States to use the potential of EMAS participation in the implementation and control of environmental legislation (Article 10.2); adopting a visible and recognisable logo in order to assist the promotion of EMAS and to provide organisations with a means to easily advertise their participation (Article ...[+++]8); developing a promotional strategy shared between Member States and the Commission (Article 11); increasing the follow-up of the improvements of the environmental performance carried out by organisations through more regular verification and reporting (Annex V); ensuring compliance with the requirements of EMAS by increased verification frequency and strengthened supervision of the work performed by verifiers (Annex V); enhancing the added value of EMAS compared to other EMSs (Annex I B); ensuring the consistency of implementation of the Regulation across Member States by setting up a forum of accreditation bodies and a forum of competent bodies in order to provide for a common understanding and application of the requirements of the Regulation.

We have now constituted Bill C-83 to install a commissioner of environment and sustainable development within the office of the auditor general to monitor and inspire sustainable development strategies to be installed in each ministry of government, subject to public scrutiny through the office of the commissioner; the commissioner being installed within the office of the auditor general with all the autonomy and independence the office implies and sanctions.