The Climate Scanner is a tool for the global assessment by SAI auditors, developed on the initiative of the SAI of Brazil, President of INTOSAI. It covers government activities to control and adapt to climate change. Designed by a team of 70 auditors from 18 SAIs and INTOSAI WGEA, it will assess the governments’ efforts in over 100 countries whose SAIs are INTOSAI members. The study should be completed by September 2024, after which the SAI of Brazil will verify the data accuracy and publish the Climate Scanner results during UNFCCC COP 29, i.e. the 29th meeting of the United Nations Framework Convention on Climate Change, scheduled for November 2024 in Baku, the capital of Azerbaijan.
The data entered into the Climate Scanner by the EWGEA Secretariat come from publicly available sources, such as government services, EUROSTAT and the Central Statistical Office, and their validity will have to be verified before the final publication of the scan results.
In 2023, the Court of Auditors of Brazil conducted a survey, in which NIK also participated. Responses were sent by 104 SAIs, of which 50 reported that at least one climate change audit was carried out in the last 5 years.
The issues indicated as the most frequently examined are:
- management of adaptation and mitigation measures against the ongoing climate changes;
- implementation of SDG 13 – climate action;
- mechanisms for financing the climate change control from public and private funds.
According to the analysis of the surveys, the challenges faced by auditors examining issues related to climate change control include:
- insufficient experience in applying the assessment criteria for this issue;
- lack of adequate data, norms, standards, survey methodologies;
- measurable objectives and indicators for the evaluation of public policies and strategies;
- lack of audit mandate;
- difficulties in obtaining reliable and credible data;
- lack of guidelines for examining public policies.
The respondents also indicated the areas of thematic training they needed the most, i.e among others the use of appropriate assessment criteria, financing of climate change control, climate change management, disaster risk management and energy transition.
