最高审计机构在实现气候目标方面的作用指南（英）

MARCH 2026 MARCH 2026GUIDE ON THE ROLE OF SUPREMEAUDIT INSTITUTIONS TOWARDACHIEVING CLIMATE OBJECTIVESMARCH 2026GUIDE ON THE ROLE OF SUPREMEAUDIT INSTITUTIONS TOWARDACHIEVING CLIMATE OBJECTIVES Creative Commons Attribution 3.0 IGO license (CC BY 3.0 IGO) © 2026 Asian Development Bank6 ADB Avenue, Mandaluyong City, 1550 Metro Manila, Philippines Some rights reserved. Published in 2026. ISBN 978-92-9277-693-0 (print); 978-92-9277-694-7 (PDF); 978-92-9277-695-4 (ebook)Publication Stock No. TCS260068-2DOI: http://dx.doi.org/10.22617/TCS260068-2 The views expressed in this publication are those of the authors and do not necessarily reflect the views and policiesof the Asian Development Bank (ADB) or its Board of Governors or the governments they represent. ADB does not guarantee the accuracy of the data included in this publication and accepts no responsibility for anyconsequence of their use. The mention of specific companies or products of manufacturers does not imply that they By making any designation of or reference to a particular territory or geographic area in this document, ADB does notintend to make any judgments as to the legal or other status of any territory or area. This publication is available under the Creative Commons Attribution 3.0 IGO license (CC BY 3.0 IGO)https://creativecommons.org/licenses/by/3.0/igo/. By using the content of this publication, you agree to be boundby the terms of this license. For attribution, translations, adaptations, and permissions, please read the provisions This CC license does not apply to non-ADB copyright materials in this publication. If the material is attributedto another source, please contact the copyright owner or publisher of that source for permission to reproduce it. Please contact pubsmarketing@adb.org if you have questions or comments with respect to content, or if you wishto obtain copyright permission for your intended use that does not fall within these terms, or for permission to use Tables, Figures, and Boxes vii viii I.Introduction II.The Importance of Addressing Climate Change A.Climate Change and Its Impacts and RisksB.Climate Change in Central and West Asia III.Climate Change Legal and Policy Framework A.Overview of Relevant International Climate Agreements, Conditions, and CommitmentsB.National Policies on Climate Change in Central and West Asia IV.Why Auditors Should Address Climate Change15 V.Integrating Climate Change in Audit Work A.Institutional ArrangementsB.Staffing and Capacity BuildingC.Integrating Climate Change into the Audit Plans of Supreme Audit Institutions VI.Standards and Methodology to Guide the Auditing of Climate ActionA.Financial AuditingB.Performance Auditing VII.Good Practices and Emerging Trends 47 Annexes A.Country-Level Commitments in Nationally Determined Contributions (2023)B.Examples of Increasing Auditor CompetenciesC.Capacity Development Plan for Audits on Climate ActionD.Integrating Climate into Supreme Audit Institution Strategic Planning, Following the IDI Strategic E.Supreme Audit Institution Examples from Central and West AsiaF.Sustainable Development Goal IntegrationG.Specific Methodologies Developed for Environmental AuditingH.ClimateScanner as a Tool for Familiarization with Climate GovernanceI.Disaster Risk Resilience FrameworkJ.Communication as an Enabler for Audit Impact Tables, Figures, and Boxes Tables 1Key Definitions2Regional Impacts and Trends Based on IPCC Assessment3Climate Legislation and Policies in Central and West Asian Countries4Differences in the Purposes of Financial Reporting FrameworksK1ClimateScanner Axes, Components, and ItemsK2ClimateScanner Axes, Components, and Items Figures 1Change in Days Above 40°C by Global Warming Level at End of 21st CenturyCompared to Baseline of 1850–19002Relationship Between Supreme Audit Institutions Strategic Plans, Annual Audit Plans,and Audit Programs3Financial Audit Process Boxes 1INTOSAI WGEA Work on Climate Action2Country-Specific Elements in the Nationally Determined Contributions3Supreme Audit Institution Canada’s Commissioner for the Environment andSustainable Development4Audit Scotland’s Strategy for Auditing Climate Change5Exposure Draft 1—Climate-Related Disclosures6Increase in Reporting on Climate Risks in External Audit Reports7Execution of and Compliance with a Climate-Related Public Policy Program8Responsibility for Climate-Related Public Policy Program Outcomes9Reports to the UNFCCC as Useful Sources of Information Acknowledgments This guide was prepared by consultants Vivi Niemenmaa, Elisabeth Gilmore, and Johannes Vrolijk under thesupervision of Anjum Israr, Senior Public Sector Specialist, Asian Development Bank (ADB). Their expertise andcollaboration with the ADB team helped develop the analytical framework, methodology, and guidance presented At ADB, the team thanks Tariq Niazi, Senior Director, Public Sector Management and Governance Sector Office(SD3-PSMG), for leading the work program that s