By Jonathan Keate, Senior Solicitor, The Audit Office, New Zealand
The Audit Office, as co-ordinator of the PASAI Regional Working Group on Environmental Auditing (RWGEA), has developed a structured work program that aims to help Pacific audit offices strengthen their environmental auditing capability over the next 3 years. Much of this work aligns strongly with regional priorities, including climate adaptation, water scarcity and disaster risk reduction, and is designed to provide practical support, knowledge sharing and opportunities for collaboration across the region.
Key initiatives in the work program include targeted webinars, support for environmental performance audits including follow up audits, and support for tools like the ClimateScanner. PASAI members are encouraged to get involved, share their needs and help shape the program’s focus to maximise the benefits across the Pacific.
A structured program of activity
The RWGEA work program is partly derived from the 2026–2028 work plan of the INTOSAI Working Group on Environmental Auditing (WGEA) that was approved by the WGEA Steering Committee at its 21st meeting in Thimphu, Bhutan in March 2026.
The RWGEA work program is organised around a rolling program of activities that combine knowledge sharing, practical support and contributions from PASAI members to WGEA projects such as ClimateScanner.
The RWGEA will deliver:
regular webinars and newsletter updates, ensuring consistent knowledge-sharing across the region
targeted hands-on support for member SAIs, through advice to an audit team in a focused ‘audit clinic’ session
in-depth ongoing support for a SAI doing an environmental audit, from scoping, planning and developing criteria, through to evidence gathering, analysis and reporting and then follow-up
regional collaboration opportunities, including to contribute to WGEA projects
activities associated with other global forums such as the biennial IMPACT conference and PASAI congresses.
The structured approach ensures that support is sustained throughout the 2026–2028 period, rather than delivered as one-off initiatives. Specific support areas and projects are outlined below.
Encouraging follow-up audits
There are good opportunities to follow up previous cooperative audits on environmental topics, including the most recent one on climate change adaptation actions. The RWGEA will support SAIs in undertaking follow-up audits of previous environmental audits to help strengthen follow-up practice across the region.
ClimateScanner as a central pillar
A major focus of the 2026–2028 WGEA work plan and our RWGEA work program is the ClimateScanner assessment tool, which provides a framework for assessing how governments are responding to climate change.
Building on strong participation from 104 SAIs in the first assessment round, the WGEA Steering Committee recently endorsed plans to make ClimateScanner an ongoing, recurring tool within INTOSAI and to promote a second ClimateScanner assessment round in the 2026–2028 period.
This approach would enable participating SAIs to do ClimateScanner assessments every 3 years, allowing results to be tracked over time and reported alongside global climate discussions, including United Nations annual climate summits.
Twelve PASAI members took part in the first ClimateScanner assessment round in 2024–25. Ongoing involvement by Pacific SAIs in this work positions us to play a leading role in assessing climate preparedness and performance – an issue of critical importance to the region.
Analysis of PASAI ClimateScanner results
The Audit Office of New Zealand has been asked to analyse and report results for the PASAI region, and we have organised an online meeting for 27 May 2026 of PASAI ClimateScanner participants to discuss this.
Our RWGEA work program for ClimateScanner support has 3 main aspects:
Analysis and reporting of ClimateScanner results for the PASAI region from the 2024 assessment round.
Promoting the tool and results at regional and international events.
Encouraging and supporting PASAI members to participate in a second ClimateScanner assessment round in 2027–28.
We will also contribute to the ongoing development and refinement of the ClimateScanner assessment tool and materials.
Emerging role in climate reporting and assurance
Another key WGEA project focuses on assurance over climate‑related reporting by public entities – an area of growing importance as governments introduce new climate disclosure requirements.
Led by the European Court of Auditors, with New Zealand, Canada and the United Kingdom SAIs as core contributors, this project will:
explore the role of SAIs in providing assurance over climate disclosures
identify the skills and evidence needed for high‑quality assurance
share practical experience through webinars, workshops and case studies.
This work reflects the rapidly evolving expectations on public sector reporting and the critical role SAIs play in maintaining trust and transparency, including in New Zealand and Australia.
Investing in the next generation of environmental auditors
Another WGEA project is to develop a new environmental audit handbook, to be led by young auditors. The handbook will translate existing WGEA guidance into practical tools, templates and real‑world examples.
The project is designed to build capacity and actively engage younger auditors to develop a handbook that they would find useful, helping grow future leadership within the global environmental audit community. The PASAI region will be invited to nominate participants, creating opportunities for young auditors from the region to be involved from the outset.
A collaborative pathway forward
Overall, the RWGEA work program reflects a shift toward sustained, regionally led capability development, underpinned by strong global connections and building on previous cooperative audit work through follow-up audits.
By combining practical support, structured engagement and innovative tools like the ClimateScanner, the program will help SAIs across the Pacific strengthen their role in promoting accountability, resilience and effective responses to environmental challenges.
We encourage SAIs in the region to take up these opportunities over the next 3 years.
What PASAI members can do now
SAI heads and teams involved in the ClimateScanner assessment are invited to participate in the online meeting about the next steps for the ClimateScanner including the analysis of PASAI regions results on 27 May 2026.
To express interest in the audit clinic initiative, or if you are planning an environmental audit and would like ongoing support, please email Karen Wong, our other RWGEA regional co-ordinator for PASAI.
Postscript: Career paths for environmental auditors
During the March 2026 INTOSAI WGEA steering committee meeting in Bhutan, I had the opportunity to reflect on some of the history of environmental auditing in the PASAI region and contributed to a video on the different career paths of people working in environmental auditing.
I am leaving The Audit Office shortly. I have very much enjoyed my involvement in the WGEA and RWGEA, watching environmental auditing in the PASAI region grow in strength and my contact with PASAI members along the way.
Attendees from Canada, Estonia, Finland and New Zealand at the 21st WGEA steering committee meeting wearing Bhutanese traditional costume – the gho for men and the kira for women
