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毕业设计（论文）题目关于企业内部环境绩效审计的研究翻译题目最高审计机关的环境审计活动

学院会计学院

专业会计学

姓名张军芳

班级09020615

学号09027927

指导教师何瑞雄

最高审计机关的环境审计活动

1最高审计机关越来越多的活跃在环境审计领域。特别是1993-1996年期间，工作组已检测到环境审计活动坚定的数量增长。首先，越来越多的最高审计机关已经活跃在这个领域。其次是积极的最高审计机关，甚至变得更加活跃：他们分配较大部分的审计资源给这类工作，同时出版更多环保审计报告。表1显示了平均数字。然而，这里是机构间差异较大。例如，环境报告的数量变化，每个审计机关从1到36份报告不等。

1996-1999年期间，结果是不那么容易诠释。第一，活跃在环境审计领域的最高审计机关数量并没有太大变化。“活性基团”的组成没有保持相同的：一些最高审计机关进入，而其他最高审计机关离开了团队。环境审计花费的时间量略有增加。二，但是，审计报告数量略有下降，1996年和1999年之间。这些数字可能反映了从量到质的转变。这个信号解释了在过去三年从规律性审计到绩效审计的转变（1994-1996年，20％的规律性审计和44％绩效审计;1997-1999：16％规律性审计和绩效审计54％）。在一般情况下，绩效审计需要更多的资源。我们必须认识到审计的范围可能急剧变化。在将来，再将来开发一些其他方式去测算人们工作量而不是计算通过花费的时间和发表的报告会是很有趣的。

在2000年，有62个响应了最高审计机关并向工作组提供了更详细的关于他们自1997年以来公布的工作信息。在1997-1999年，这62个最高审计机关公布的560个环境审计报告。当然，这些报告反映了一个庞大的身躯，可用于其他机构的经验。环境审计报告的参考书目可在网站上的最高审计机关国际组织的工作组看到。这里这个信息是用来给最高审计机关的审计工作的内容更多一些洞察。

自1997年以来，少数环境审计是规律性审计（560篇报告中有87篇，占16％）。大多数审计绩效审计（560篇报告中有304篇，占54％），或组合的规律性和绩效审计（560篇报告中有169篇，占30％）。如前文所述，绩效审计是一个广泛的概念。在实践中，绩效审计往往集中于环保计划的实施（560篇报告中有264篇，占47％），符合国家环保法律，法规的，由政府部门，部委和/或其他机构的任务给访问（560篇报告中有212篇，占38％）。此外，审计经常被列入政府的环境管理系统（560篇报告中有156篇，占28％）。下面的元素得到了关注审计报告：影响或影响现有的国家环境计划非环保项目对环境的影响;环境政策;由政府遵守国际义务和承诺的10％至20％。许多绩效审计包括以上提到的要素之一。

1本文译自：S. Van Leeuwen.(2004).’’Developments in Environmental Auditing by Supreme Audit Institutions’’ Environmental Management Vol. 33, No. 2, pp. 163–1721

环境政策和计划，包括范围广泛的环境问题，而这样做的审计报告。在上一次调查中，最常见的审计问题是公共机构或部门（162的560个报告，29%），淡水（131 560，23%（103），废560报告，18%），与自然和娱乐（102的560报告，18%）。这些最常见的主题是大致相同的世界各地。除了这些主题，吸引了许多其他问题中文全称：海洋污染，空气污染，气候变化，土壤污染/污染的场所，环境和人类健康，减少噪音，生物多样性生态系统管理，农业，农药，灾难管理和应急准备，工业污染，矿物质和天然资源，挖掘，渔业，运输，放射性，等等。

为了得到更好的理解最高审计机关在实践中环境审计的工作，收集了有关水问题的50份报告。“水”的主题，是因为它经常被最高审计机关审核，并在过去的6年中，这是中心主题工作组内的经验交流。收集的所有报告有不同的侧重点。

一些处理财务的控制和管理问题，以及水的问题作为一个次要的主题。几乎所有的报告都作为起点，如缺乏获得清洁水，或污染的河流和湖泊水的社会问题。为了让环境审计在实践中有一个广泛的变化想法，下面给出一些例子进行简要说明：规律性审计的一个例子是中国最高审计机关（1999）进行污水处理厂，对营运资金的审计重点。结果发现，污水处理费水平低，工厂收到的补贴及营运资金提供给工厂之间存在相当大的差距。中国最高审计机关建议，污水处理费应逐步提高，以确保工厂的正常运作。

以下是一个绩效审计的例子：

符合“拉姆萨尔公约”关于保护湿地和两个相关的欧盟指令是荷兰最高审计机关（1999）的主题。在这次审计中，有关湿地也被列入国家环保计划的实施。主要结果是荷兰起草了许多的管理和恢复湿地的计划，但这些计划的实施在实践中往往是有问题的或极其缓慢。由于操作性不足的国际义务，国家政策的自然管理部与地方政府签订协议，履行国际义务。因此，地方当局非常了解客观方面的义务。

在审计的赛埃及的预防污染对尼罗河（2000），遵守国家规章制度是最重要的一方面。审计的重点是遵守环境规则，法规，标准和保障保护尼罗河流域和其他新鲜水道，所采取的行动侵犯，和国家卫生系统。

西的法国审计的污染水是用于人类消费（2002）。审计报告表明了困境可持续发展平衡的经济和社会目标与环境目标。主要的结论是，尽管公共支出审计1993以来，一直没有显着的改善在水质。本条例旨在调和水域的保护与农业活动被忽视了赞成后者。此外，条例监测的主要是很差为了避免意外污染和不污染扩散源。

在2000年，毛里求斯国家最高审计机关对泄漏饮用水储存和配送系统进行了审计。这次审计的原因是大量去向不明的水（UFW）（在1998年和1999年生产总量的47％左右），导致“水强调”国家毛里求斯的分类。结合降雨，由2010年的20％以上，估计增加的食水需求的减少，构成一个迫切需要解决的问题的国家。这一短缺严重阻碍经济和社会发展。审计处认为，如果UFW降低到2010年的35％的目标可以实现，没有

其他主要水资源有被利用。 UFW高水平的原因主要是承包商表现不佳，监测他们的工作不足，自来水公司，大量使用不合格的材料，普遍短缺，材料，设备，和熟练的劳动力，和有限的工作规范。最后一个例子是一个审计的西贡的美国状态（2000），其中的重点是政策信息。西决定是否在信息国家水质库存的环境保护局（美国环保署）是可靠的和有代表性的全国水质条件。此外，它审查现有的数据，以确定它们是否是足以让政府官员使密钥管理决定水质。

这是不可能的“水政策”，这些报告的基础上制定的一般性结论。在科目和审计问题的变化太宽。当然，这从来没有去过这些审计的目的。然而，有一个元素，这似乎是一个中央政策的实施和组织问题：缺乏足够和可靠的信息。钱上花的基本信息，活动的开展，输出交付，取得的影响，可用于密钥管理和政策决策，往往似乎没有足够的。这些类型的问题进行鉴定，在几乎所有的水的审计报告。

国际协议及与最高审计机构的合作

环境问题在自然中通常是跨界的。例如：全球变暖，臭氧层耗竭，海洋污染，和自然资源的开发，如：石油、天然气、热带森林的木材。再者，一些区域性问题：主要河流的水质量问题，可持续利用鱼类资源，和调查环境犯罪往往跨越边界民族国家。因此，许多国家寻求国际合作解决环境问题。这导致了越来越多的关于环境问题的国际协议。这些协议有：关于环境变化的京东协议书，濒危动物植物的国际惯例，制定公约防止海洋船舶污染，巴塞尔公约控制越境转移危险废物，拉姆萨尔公约保护湿地，和生物多样性公约。

协定成员国批准后，各国政府负责实施的国际义务，在本国的政策方案和立法。最高审计机关可以通过审计促进国际环境合作与国际义务和承诺遵守本国政府。

世界审计组织环境审计工作组想要刺激这种类型的审计，审核程序及国际协定的选择提供指引。工作组已经这样做了，不仅因为审计本身可能是有用的，但也因为这些审计提供优良的可能性的合作和最高审计机关之间的信息交换，审查共同问题，并分享具体审计项目的想法。

最高审计机关国际组织第一个指导交易的主题为“最高审计机关如何合作可能经营的国际环保协议”（最高审计机关国际组织，1998年）的审计。最高审计机关国际组织的指导意见“标准和环境审计指引”（最高审计机关国际组织，2001年）中的方法论问题得到了答复。在选择环境协定审计前，工作小组对文件“国际环保协议的审计”（国际审计组织环境审计工作组，2001b）的交易与风险进行了分析。

大多数最后问卷调查的回应表明，他们乐意在不就的将来同其他国家的最高审计机构就国家环境审计达成协议（76%，2102）。越来越多的国家最高审计机关已经在环境领域的合作审计和/或与审计环境协议方面得到了经验。几个已经联合或协调的国家最高审计机关进行了审计海洋污染。合作主要发生在区域一级，他们共有一个水的

对象起点。

一些联合审计的例子已经给定，八个最高审计机关审计“公约”关于保护波罗的海海洋环境（最高审计机关，丹麦，爱沙尼亚，芬兰，拉脱维亚，立陶宛，波兰，俄罗斯，瑞典，2001）。波兰，捷克共和国和斯洛伐克共和国的最高审计机关联合审核的实施和履行关于保护波罗的海（2002）注入河流的水质污染的任务。

其他八个主要是欧洲各国最高审计机关的审计协议污染海域的船舶（以色列，2001年，最高审计机关，荷兰，2001年，最高审计机关，最高审计机关，英国，2002年，最高审计机关，2002年塞浦路斯，马耳他，2003年，最高审计机关;世2003年意大利，希腊，2003年，最高审计机关，最高审计机关法国和联合报告，报告在准备中）。三个斯堪的纳维亚的最高审计机构进行审核，“保护东北大西洋海洋环境公约”，其中涉及海洋污染的陆基源（SAIS丹麦，冰岛，挪威，2001）。

其他审计相关的一条河流，跨越（一）边境（次）。五最高审计机关审计索菲亚公约“关于保护和可持续利用多瑙河（最高审计机关，保加利亚，2001年，最高审计机关，克罗地亚，2002年，最高审计机关，罗马尼亚，2002年，斯洛伐克共和国和斯洛文尼亚最高审计机关报告：在准备中），哥伦比亚和委内瑞拉一起工作河上Ta'chira的计划（最高审计机关，哥伦比亚，2002年）。

此外，发生其他形式的国际合作，如交换信息和审计方法，审计工作并不受一项国际协议（如在城市的饮用水供应），或联合培训课程和研讨会上的一个共享主题合作。

若要稽核一个国际性的的环境协定，最高审计机关是之间的的合作不是一个先决条件条件。一些最高审计机关审核符合他们的政府与单独的国际协定。一些例子：西加拿大审计“巴塞尔公约”危险废物（1997），“蒙特利尔议定书”和“维也纳公约”臭氧损耗和气候变化公约“（1998年），”生物多样性公约“（1998年）。该美国最高审计机关（1999年）之经审核在“京都议定书”上的气候变化的。荷兰最高审计机关以及审计（2002年）。新西兰最高审计机关最高审核管理的多边协议，涉及问责制和报告四个国际环境协定（2001年）。秘鲁世审计野生动植物（2001）在濒危物种国际贸易公约“。

最近，在欧洲，亚洲，非洲，拉丁美洲和太平洋地区，区域环境审计工作组已经成立。这些团体将继续并加强在区域一级，最高审计机关之间的合作在不久的将来提供一个良好的平台。

结论

主要结论可以得出的调查中表示如下。

●环境计划和方案的制定，由政府在1993年和1996年之间迅速增长。现在，大多数国家都建立了某种形式的环保政策。然而，在许多国家的审计机构，制定环境政策

的清晰度是开放的改善。

●几乎所有的最高审计机关可以应用到所有的政府部门，包括环保部门的一般授权。大多数的最高审计机关有权做“事后”的审计，包括正常或财务审计和绩效审计或衡工量值式。

●最高审计机关越来越多的成为活跃在环境审计领域。经过定量的增长，绩效审计转变，从规律性被发现。现在，一半以上的最高审计机关的审计工作环境审计是一项重大的常规部分。

●最高审计机关可以通过审计促进国际环境合作与国际环境的义务和承诺遵守本国政府。世界审计组织环境审计工作组要激发这种类型的审计，审核程序及国际协定的选择提供了指引。此外，最高审计机关之间的合作是一个很好的方式来交流经验，互相学习。在过去的5年期间，一些进行联合环境审计，主要是在区域一级。最近成立的区域工作组将提供一个平台，以继续并加强最高审计机关之间的合作在不久的将来。

最高审计机关国际组织的工作组的调查结果，最高审计机关在环境审计的发展提供了一次见识。在未来，这将是有趣的，更详细地评估对环境的贡献，改善环境治理和政策表现的最高审计机关的审计工作。此外，这将是很有意思的评价最高审计机关的审计国际环境协定：联合和协调审计项目的核数师的专业技能的贡献之间的国际合作优势，与合作的质量的影响审计。这也将是有趣的，以评估是否联合审计，国际环境合作做出更大的贡献比仅仅通过最高审计机构的单项审核。

Environmental Audit Activities of SAIs

A growing number of SAIs are active in the field of environmental auditing. Particularly for the period 1993–1996, the Working Group has detected a firm quantitative growth of environmental auditing activities. First, more SAIs have become active in this field. Second, active SAIs even have become more active: they have allocated a larger part of their audit resources to his type of work and published more environmental audit reports. Table 1 shows the average figures. However, here are large differences among the institutions. The number of environmental reports varied, for example, from 1 to 36 reports per SAI.

For the period 1996–1999, the results are not so easy to interpret. First, the number of SAIs active in the field of environmental auditing did not change much. The composition of the “active group” did not remain the same: some SAIs entered, while other SAIs left the group. The amount of time spent on environmental auditing increased slightly. Second, however, the number of audit reports dropped slightly between 1996 and 1999. These figures might reflect a shift from quantity to quality. A signal for this explanation is the shift from regularity to performance auditing that took place during the last 3 years (1994–1996, 20% regularity audits and 44% performance audits; 1997–1999: 16% regularity audits and 54% performance audits). In general, performance audits require more resources. We have to realize that the scope of audits may vary dramatically. In the future, it could be interesting to develop other ways to measure the body of audit work other than just counting time spent and reports published.

In 2000, 62 of the responding SAIs provided the Working Group with more detailed information on their work, published since 1997. In 1997–1999, these 62 SAIs published 560 environmental audit reports. Of course these reports reflect a huge body of experience that can be used by other institutions. A bibliography of environmental audit reports is available on the Web site of the INTOSAI Working Group. Here this information is used to give some more insight into the content of the audit work of SAIs.

Since 1997, a minority of the environmental audits are regularity audits only (87 of the 560 reports, 16%). Most audits are performance audits (304 of the 560 reports, 54%), or a combination of regularity and performance audits (169 of the 560 reports, 30%). As stated before, performance auditing is a broad concept. In practice, performance audits were very often concentrated on the implementation of environmental programs (264 of the 560 reports, 47%) and on compliance with national environmental laws and regulations

by government departments, ministries, and/or other bodies to which the mandate gives access (212 of the 560 reports, 38%). Also, the audit of government environmental management systems was included frequently (156 of the 560 reports, 28%). The following elements got attention in 10 to 20% of the audit reports: the impacts or effects of existing national environmental programs; the environmental effects of non-environmental programs; the environmental policies; and compliance with international obligations and commitments by the government. Many performance audits include more than one of the elements mentioned.

The environmental policies and programs include a wide range of environmental issues, and so do the audit reports. In the last survey, the most frequently audited issues were internal environmental management by public authorities or departments (162 of 560 reports, 29%), fresh water (131 of 560 reports, 23%), waste (103 of 560 reports, 18%), and nature and recreation (102 of 560 reports, 18%). These most common topics were roughly the same in all parts of the world. Besides these

topics, many other issues attracted the attention of SAIs: marine pollution, air pollution, climate change, soil pollution/contaminated sites, the environment and human health, noise reduction, biodiversity and ecosystems management, agriculture, pesticides, disaster management and emergency preparedness, industrial pollution, minerals and natural resources, mining, fishery, transport, radioactivity, and so on.

To get a better understanding of the environmental audit work of SAIs in practice, about 50 reports related to water issues were gathered. The theme “water” was chosen because it was frequently audited by SAIs and it was the central theme for the exchange of experiences within the Working Group during the past 6 years. The reports collected all have a different focus.

Some deal with financial control and management issues, and have water issues as a secondary subject. Nearly all reports have water problems in society as a starting point, such as the lack of access to clean water, or the pollution of rivers and lakes. To give an idea of the wide variation of environmental audits in practice, some examples are briefly described.

An example of a regularity audit is an audit focused on the operating funds of a wastewater treatment plant, conducted by the SAI of China (1999). It was found that the wastewater treatment fee level was low, and a rather big gap existed between the subsidy the plant receives and the operating funds available to the plant. The Chinese SAI recommended that the fee for wastewater treatment should be raised step by step to ensure normal operation of the plant.

The following audits examples are performance audits.

Compliance to the Ramsar Convention on the Protection of Wetlands and two related European Union directives was the subject of an audit by the SAI of The Netherlands (1999). In this audit, the implementation of national environmental programs related to wetlands was also included. The main findings were that The Netherlands had drafted many plans for the management and restoration of wetlands, but in practice the implementation of these plans was often problematic or extremely slow. The international obligations were inadequately operationalized in national policy: the ministry of nature management had not made agreements with local authorities on the fulfilment of international obligations. As a result, the local authorities were badly informed about the substance of the obligations.

In the audit by the SAI of Egypt on the prevention of pollution of the Nile River (2000), compliance to national rules and regulations was the most important aspect. The audit was focused on compliance with environmental rules, legislations, and standards that safeguard

protection of the Nile River and other fresh waterways, the actions taken against violations, and the state of the sanitation system.

The SAI of France did an audit on the pollution of water that is intended for human consumption (2002). The audit report illustrates the dilemma of sustainable development—balancing the economic and social objectives with the environmental objectives. The main conclusion of the audit was that despite public expenditure since 1993, there has been no significant improvement

in water quality. The regulations designed to reconcile water protection with agricultural activities

were ignored in favor of the latter. Moreover, the regulations were poorly monitored and were primarily designed to avert accidental pollution and not pollution from diffuse sources.

In 2000, the SAI of Mauritius conducted an audit on leakage in potable water storage and distribution systems. The reason for this audit was a large volume of unaccounted-for-water (UFW) (around 47 percent of total production in 1998 and 1999) that led to the classification of Mauritius as a “water stressed” country. The decrease in rainfall in combination with an estimated increase in the demand for potable water by more than 20% by 2010 poses an urgent problem for the country. This shortage can seriously hamper economic and social development. The audit office concluded that if the target of decreasing UFW to 35% by 2010 can be achieved, no other substantial water resources

have to be harnessed. The main identified causes of the high level of UFW are the poor performance of contractors, an inadequate monitoring of their work by the water companies, the abundant use of substandard materials, a general shortage of materials, equipment, and skilled labor, and limited job specifications.

The last example is an audit of the SAI of the United States (2000), which is focused on policy information. The SAI determined whether the information in the National Water Quality Inventory of the Environmental Protection Agency (EPA) was reliable and representative of water-quality conditions nationwide. Moreover, it reviewed available data to determine whether they were sufficient to allow state officials to make key management decisions regarding water quality.

It is not possible to formulate a genera l conclusion on “water policy” based on these reports. The variation in subjects and audit questions is too wide. Of course, this had never been the purpose of these audits. Nevertheless, there is one element that does seem to be a central problem of policy implementation and organization: the lack of sufficient and reliable information. Basic information on money spent, activities carried out, outputs delivered, and impacts achieved, to be used for key management and policy decision-making, often seems not to be adequate. These types of problems were identified in nearly all audit reports on water.

International Agreements and Cooperation Between SAIs

Environmental problems are often transboundary in nature. Examples of global environmental problems are global warming, depletion of the ozone layer, ocean pollution, and the exploitation of natural resources such as oil and gas or wood from tropical forests. Also, regional problems such as the water quality in major rivers, sustainable use of fish stocks, or the investigation

of environmental crimes often cross the borders of national states. Therefore, many countries seek international cooperation to solve environmental problems. This has resulted in a growing number of international agreements on environmental issues. Examples of international environmental agreements are the Kyoto Protocol on Climate Change, the Convention on International Trade in Endangered Species of Wild Fauna and Flora, the Convention on the Prevention of Marine Pollution by Ships, the Basel Convention on the Control of Transboundary Movements of Hazardous Wastes, the Ramsar Convention on the Protection of Wetlands, and the Convention on Biological Diversity.

After ratification of the agreements by the member countries, national governments are responsible for implementing the international obligations in their national policy

programs and legislation. SAIs can contribute to international environmental cooperation by auditing the compliance of their national government with international obligations and commitments.

The INTOSAI Working Group on environmental auditing wants to stimulate this type of audit and has provided guidelines for the audit process and the selection of international agreements. The Working Group has done this not only because the audit itself might be useful, but also because these audits provide excellent possibilities for cooperation and the exchange of information between SAIs, to examine common issues, and to share ideas on specific audit topics.

The first INTOSAI Guidance deals with the subject “How SAIs may co-operate on the audit of international environmental accords” (INTOSAI, 1998). Methodological questions were answered in the INTOSAI Guidance “Standards and guidelines on environmental auditing” (INTOSAI, 2001). The Working Group Paper “The audit of international environmental accords” (INTOSAI Working Group on Environmental Auditing, 2001b) deals with the risk-analysis, preceding the selection of an environmental agreement to audit.

The majority of SAIs that responded to the last questionnaire indicated that they were interested in cooperation with another SAI to audit an international environmental agreement in the near future (76%, N=102). A growing number of SAIs already have experience with cooperation in the field of environmental auditing and/or with auditing an environmental agreement. Several joint or coordinated audits were performed on marine pollution. Cooperation mainly occurred on a regional level, with a shared water object as the starting point.

Some examples of joint audits are given. Eight SAIs audited the Convention on the Protection of the Marine Environment of the Baltic Sea (SAIs of Denmark, Estonia, Finland, Latvia, Lithuania, Poland, Russia, and Sweden, 2001). The SAIs of Poland, the Czech Republic, and the Slovak Republic jointly audited the implementation and fulfilment of tasks concerning the protection of water pollution of rivers emptying into the Baltic Sea (2002).

Eight other—mainly European—SAIs audited agreements on pollution of the sea by ships (SAI of Israel, 2001; SAI of The Netherlands, 2001; SAI of the United Kingdom, 2002; SAI of Cyprus, 2002; SAI of Malta, 2003; SAI of Greece, 2003; SAI of Italy, 2003; report of the SAI of France and joint report, in preparation). Three Scandinavian SAIs performed an audit on the OSPAR Convention, which deals with pollution of the sea by land-based sources (SAIs of Denmark, Iceland, and Norway, 2001).

Other audits were related to a river that crosses (a) border(s). Five SAIs audited the Sofia Convention on the Protection and Sustainable Use of the River Danube (SAI of Bulgaria, 2001; SAI of Croatia, 2002; SAI of Romania, 2002; reports of the SAIs of Slovak Republic and Slovenia: in preparation), and Colombia and Venezuela worked together on the River Ta′chira Project (SAI of Colombia, 2002).

Also, other forms of international cooperation occurred, such as the exchange of information and audit methods, cooperation on audit work on a shared subject not regulated by an international agreement (such as drinking-water supplies in cities), or joint training courses and seminars.

To audit an international environmental agreement, cooperation between SAIs is not a prerequisite condition. Several SAIs audited the compliance of their government with international agreements alone. Some examples: The SAI of Canada audited the Basel Convention on Hazardous Waste (1997), the Montreal Protocol and the Vienna Convention on Ozone Depletion, and the Convention on Climate Change (1998), and the Convention on Biological Diversity (1998). The SAI of the United States (1999) audited the Kyoto Protocol on Climate Change. The SAI of the Netherlands audited it as well (2002). The SAI of New Zealand audited the management of multilateral agreements, involving accountability, and reporting of four international environmental agreements (2001). The SAI of Peru audited the Convention on International Trade in Endangered Species of Wild Fauna and Flora (2001).

Recently, in Europe, Asia, Africa, Latin America, and the Pacific, regional working groups on environmental auditing have been established. These groups will provide a good platform to continue and enhance the cooperation between SAIs at the regional level in the near future.

Conclusions

The main conclusions that can be drawn from the survey among SAIs are as follows.

● The formulation of environmental plans and programs by governments grew rapidly between 1993 and 1996. Now, most countries have established some form of environmental policy. However, according to the audit institutions in many countries, the clarity of the environmental policy formulation is open to improvement.

● Nearly all SAIs have a general mandate that can be applied to all sectors of the government including the environmental sector. Most SAIs are entitled to do “ex post” audits, including regularity or financial audits and performance audits or value for money audits.

● A growing number of SAIs became active in the field of environmental auditing. After a quantitative growth, a shift from regularity to performance audits was noticed. Now, environmental auditing is a substantial and regular part of the audit work of more than half of the SAIs.

● SAIs can contribute to international environmental cooperation by auditing the compliance of their national government with international environmental obligations and commitments. The INTOSAI Working Group on environmental auditing wants to stimulate this type of audit, and has provided guidelines for the audit process and the selection of international agreements. Moreover, cooperation between SAIs is a good way to exchange experiences and to learn from each other. During the last 5 years, several joint environmental audits were done, mainly on the regional level. The recently formed regional working groups will provide a platform to continue and enhance the cooperation between SAIs in the near future.

The results of the survey of the INTOSAI Working Group provide a first insight in the development of environmental auditing by SAIs. In the future it would be interesting to evaluate in greater detail the contribution of the environmental audit work of SAIs to the improvement of environmental governance and policy performance. Also, it would be interesting to evaluate the added advantage of international cooperation between SAIs on audits of international environmental agreements: the contribution of joint and coordinated audit projects to the professional skills of the auditors, and the impact of the cooperation on the quality of the audits. It would also be interesting to evaluate whether joint audits contribute more to international environmental cooperation by the national governments than single audits by one SAI.

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变频器外文翻译文献

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forced concrete structure reinforced with an overviewRein Since the reform and opening up, with the national economy's rapid and sustained development of a reinforced concrete structure built, reinforced with the development of technology has been great. Therefore, to promote the use of advanced technology reinforced connecting to improve project quality and speed up the pace of construction, improve labor productivity, reduce costs, and is of great significance. Reinforced steel bars connecting technologies can be divided into two broad categories linking welding machinery and steel. There are six types of welding steel welding methods, and some apply to the prefabricated plant, and some apply to the construction site, some of both apply. There are three types of machinery commonly used reinforcement linking method primarily applicable to the construction site. Ways has its own characteristics and different application, and in the continuous development and improvement. In actual production, should be based on specific conditions of work, working environment and technical requirements, the choice of suitable methods to achieve the best overall efficiency. 1、steel mechanical link 1.1 radial squeeze link Will be a steel sleeve in two sets to the highly-reinforced Department with superhigh pressure hydraulic equipment (squeeze tongs) along steel sleeve radial squeeze steel casing, in squeezing out tongs squeeze pressure role of a steel sleeve plasticity deformation closely integrated with reinforced through reinforced steel sleeve and Wang Liang's Position will be two solid steel bars linked Characteristic: Connect intensity to be high, performance reliable, can bear high stress draw and pigeonhole the load and tired load repeatedly.

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建筑学专业毕业设计方案外文翻译二44

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英文原文： Building construction concrete crack of prevention and processing Abstract The crack problem of concrete is a widespread existence but again difficult in solve of engineering actual problem, this text carried on a study analysis to a little bit familiar crack problem in the concrete engineering, and aim at concrete the circumstance put forward some prevention, processing measure. Keyword:Concrete crack prevention processing Foreword Concrete's ising 1 kind is anticipate by the freestone bone, cement, water and other mixture but formation of the in addition material of quality brittleness not and all material.Because the concrete construction transform with oneself, control etc. a series problem, harden model of in the concrete existence numerous tiny hole, spirit cave and tiny crack, is exactly because these beginning start blemish of existence just make the concrete present one some not and all the characteristic of quality.The tiny crack is a kind of harmless crack and accept concrete heavy, defend Shen and a little bit other use function not a creation to endanger.But after the concrete be subjected to lotus carry, difference in temperature etc. function, tiny crack would continuously of expand with connect, end formation we can see without the

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