Guide on the role of supreme audit institutions toward achieving climate objectives

This publication outlines how supreme audit institutions (SAIs) in Central and West Asia can strengthen national responses to climate change by improving the transparency, accountability, and effectiveness of climate-related policies, finance, and programmes. It highlights the region’s acute vulnerability to climate impacts and explains why SAIs are essential for ensuring that mitigation, adaptation, and climate‑resilient development efforts are implemented as intended. The guide reviews international and national climate frameworks, including nationally determined contributions, national adaptation plans, and climate finance commitments, and provides detailed methodologies for integrating climate considerations into financial, compliance, and performance audits. 

The publication recommends that SAIs strengthen institutional arrangements, mandates, and capacities to audit climate action effectively, including establishing dedicated climate audit units, investing in staff training, and embedding climate risks into strategic and annual audit planning. It encourages SAIs to improve climate finance tracking, assess the efficiency and effectiveness of climate spending, and enhance communication to maximise audit impact. The guide also promotes international cooperation, the use of emerging tools such as ClimateScanner, and the adoption of good practices to help SAIs support governments in meeting climate objectives while reducing disaster risks and building resilience across sectors.