163

1992

21

Supreme Audit Institution SAI

International Organization of

Supreme Audit Institutions INTOSAI 1992

Working Group on Environmental Auditing WGEA

1995 15 INCOSAI

2010 20 INCOSAI

SAI INTOSAI

SAI1 INCOSAI INTOSAI/WGEA

INCOSAI

2010 11 20 International Conference of Supreme Audit Institutions INCOSAI

1956 1980 1986 MBA 19802010

1990 1993 2003 20101 WGEA 2009 12 INTOSAI

INTOSAI SAI

163_186_東論文.indd 163 11.9.8 2:38:57 PM

No.44 2011.9

164

INTOSAI/WGEA

WGEAINTOSAI SAI

1953 2010 11 188 EU

SAI WGEA INTOSAI 3 2010 11

71 SAI INTOSAI 20

INTOSAI 1

WGEA SAI SAI

WGEA 2 SAI

SAI 1989~1993 50 2006~2009 782

2 INTOSAI/WGEA 1996 , INTOSAI/WGEA 2010

163_186_東論文.indd 164 11.9.8 2:38:57 PM

165

2 WGEA

No.

1 -SAI - Auditing Forests: Guidance for Supreme Audit Institutions 2010 11

2 -SAI - Auditing Mining: Guidance for Supreme Audit Institutions 2010 11

3 -SAI - Auditing Sustainable Energy: Guidance for Supreme Audit Institutions 2010 11

4 -SAI - Auditing Sustainable Fisheries Management: Guidance for Supreme Audit Institutions 2010 11

5 -SAI - Auditing the Government Response to Climate Change: Guidance for Supreme Audit Institutions 2010 11

6 - - Auditing the Implementation of Multilateral Environmental Agreements MEAs : A Primer for Auditors 2010 11

7 - SAI - Environmental Accounting: Current Status and Options for SAIs 2010 11

8 -SAI - Auditing Biodiversity: Guidance for Supreme Audit Institutions 2007 11

9 SAI - - Cooperation Between SAIs: Tips and Examples for Cooperative Audits 2007 11

10 -SAI - The World Summit on Sustainable Development: An Audit Guide for Supreme Audit Institutions 2007 11

11 Evolution and Trends in Environmental Auditing 2007 11

12 Towards Auditing Waste Management 2004 5

13 -SAI - Auditing Water Issues: Experiences of Supreme Audit Institutions 2004 3

14 Environmental Audit and Regularity Auditing 2004 10

15 -SAI - Sustainable Development: The Role of Supreme Audit Institutions 2004 10

16 The Audit of International Environmental Accords 2001 10

17 Guidance on Conducting Audits of Activities with an Environmental Perspective 2001 10

18 Study on Natural Resource Accounting 1998 5

19 SAI How SAIs may Co-operate on the Audit of International Environmental Accords 1998 11

INTOSAI/WGEA website http://www.environmental-auditing.org/Home/WGEAPublications/StudiesGuidelines/tabid/128/Default.aspx February 18, 2011

163_186_東論文.indd 165 11.9.8 2:38:58 PM

No.44 2011.9

166

WGEA

Financial Audit Compliance Audit

Performance Audit 3

4

2. 1

ISO140015

2. 2

3 WGEA

4 2 INTOSAI/WGEA 2001 INTOSAI/WGEA 2004a INTOSAI/WGEA 2004b5 International Organization for Standardization ISO

International Standard for Environmental Management Systems

163_186_東論文.indd 166 11.9.8 2:38:58 PM

167

SAI

IASB

SAI

2. 3

SAI

163_186_東論文.indd 167 11.9.8 2:38:58 PM

No.44 2011.9

168

SAI

SAI

2. 4

SAI

163_186_東論文.indd 168 11.9.8 2:38:58 PM

169

SAI

ISO14001

Plan Do Check Action

PDCA SAI

ISO14001

ISO14001

1. 1

WGEA

WGEA

163_186_東論文.indd 169 11.9.8 2:38:58 PM

No.44 2011.9

170

1. 2

5 30 3540

0.8 3

3 17 21

– – – –

7 – – 7

1 7 – 8

2 1 – 3

12 – – 12

22 8 – 30

22 73.3 8 26.7

7 23.3 8 26.7

3 10.0 12 40.0

20 INCOSAI

17 21

2.1

17

163_186_東論文.indd 170 11.9.8 2:38:58 PM

171

176

17

WGEA

2. 2

24 28

26

27 29

7

6 58 43 7 1 11 17 12 100 3 1

163_186_東論文.indd 171 11.9.8 2:38:58 PM

No.44 2011.9

172

2. 3

11 22 12 8

4

228

8

20

1.3 25.22011 p.127, pp.133-136

163_186_東論文.indd 172 11.9.8 2:38:58 PM

173

20 INCOSAI

3.1

1992

ISO

1996 ISO14001 ISO14001

ISO14001

ISO14001

2011 7 2 0109

55 9

9

http://www.jab.or.jp/ 55

163_186_東論文.indd 173 11.9.8 2:38:58 PM

No.44 2011.9

174

PDCA

PDCA

3

5

163_186_東論文.indd 174 11.9.8 2:38:59 PM

175

5

21

0.

16 23 87%

1. 1623 85% 62%

2. 16 2390% 82%

1623 (100% ) 66%

1623 90% 69%

3. 16 2380% 87%

4. 16 2390% 89%

5. 16 2352% 41%

16 2347% 32%

6. ,

,

100% ( )

7.

8. ,

,

2011 p.6, pp.27-30

163_186_東論文.indd 175 11.9.8 2:38:59 PM

No.44 2011.9

176

3. 2

ASBJ IASB

IFRS

ASBJ 2008 3

18 2010 4 1

18

2010 3 10

2010 10

11

12

13

10 2011 12010

11 2010 36 12 2010 39 13 2010 91

163_186_東論文.indd 176 11.9.8 2:38:59 PM

177

2

14 15

16 PCB 17

18 19 20

1960

1967

1997 3 COP3 2010

10 COP10

2009

20 INCOSAI

INTOSAI

INCOSAI SAI

SAI21

14 32 166 43 3 215 24 70 816 11 105 417 13 65 1018 14 53 719 17 21 10 120 32 167 28 121 2010 6 7

163_186_東論文.indd 177 11.9.8 2:38:59 PM

No.44 2011.9

178

2007 INTOSAI

No.36

2011

2010

2011 2010

INTOSAI/WGEA 1996 The First Survey on Environmental Auditing 1993

INTOSAI/WGEA 2001 Guidance on Conducting Audits of Activities with an Environmental

Perspective

INTOSAI/WGEA 2004a Environmental Audit and Regularity Auditing

INTOSAI/WGEA 2004b Sustainable Development: The Role of Supreme Audit Institutions

INTOSAI/WGEA 2010 The Sixth Survey on Environmental Auditing 2009

163_186_東論文.indd 178 11.9.8 2:38:59 PM

179

17 21

21p.579

21

4100

21534

20p.315

17 20

4226

14 13885

19p.403

14 18

1713

14 13885

19p.733

51

16 17 295

72810

49101

503

18p.260

14 18 3

8718

14 13885

163_186_東論文.indd 179 11.9.8 2:38:59 PM

No.44 2011.9

180

18p.562

20

14 15 175

3.3 16.72 1309

42 110

42308

18 p.567

1418 10,512

18210

18 180401133

19p.454

1419 82

1942341

5858 D 271

12 82

RDF

21p.747

RDF RDF RDFRDF 5 18

48 RDF

12 15 4 RDFRDF

584 0558

45 137

921

163_186_東論文.indd 180 11.9.8 2:38:59 PM

181

20p.419

17 2052,811

1 1781

14

21p.640

21 21 410

40 7311 3235 3304

3379

21 p.664

61CVM

3 1366

3235

39 167

GPS-AVM

20p.405

GPS-AVM

1820 54

8 6490

5449

1515

14

163_186_東論文.indd 181 11.9.8 2:39:00 PM

No.44 2011.9

182

19 p.461

1518 8

15 1719

14 18

19p.464

17 18 55

35880

26249

1413 885

19p.691

14 15

2 4793

45 137

19p.693

15 19 177

38 4728

5843

68

19 p.825

14 15

5475

55 71

163_186_東論文.indd 182 11.9.8 2:39:00 PM

183

18p.325

14 16 8

8 5267

13

18 p.344

14

300

18 p.454

10 11

320

45 137

53382

17 p.376

16 1723

1 8500

16040326012

21 p.626

20 21 172

12

1 5020

20

163_186_東論文.indd 183 11.9.8 2:39:00 PM

No.44 2011.9

184

3

21p.806

2

3

18 213 10

3

1 13704 3616

12110

1520

21p.903

20 21

3679

20

20p.469

19 20 23

1 6977

12 100

20 p.524

18 2022

9960

12104

12110

1847

163_186_東論文.indd 184 11.9.8 2:39:00 PM

185

ADSL

ADSL

19 p.908

NTT NTTADSL

ADSLADSL

16 19ADSL

8 6178

12110

15

18 p.422

17 18 70

2218 1 0761

12104

12110

14 42

18 47

19p.704

20 3 1017

59

8060

12110

15

163_186_東論文.indd 185 11.9.8 2:39:00 PM

163_186_東論文.indd 186 11.9.8 2:39:00 PM