@article{article_919086, title={DEVELOPING ROLE OF SAIs IN SUSTAINABLE DEVELOPMENT AND ENVIRONMENTAL AUDITING}, journal={Sayıştay Dergisi}, pages={89–112}, year={2012}, url={https://izlik.org/JA95NL87LJ}, author={Erkan, Berna}, keywords={Yüksek Denetim Kurumu,Çevre Denetimi,Sürdürülebilir Kalkınma}, abstract={Changing expectations of citizens who are getting more aware of the environment due to the worsening global state of it have brought along a need for an independent and objective oversighting mechanism. This increased awareness about environmental protection has made the assessment of environmental performance essential as well. SAIs, taking this unique responsibility and developing a new approach to auditing, have launched environmental audit programmes both at national and international levels and begun to assist governments in internalizing the sustainability context in their policies. Because well functioning environmental management systems and resulting positive effects on the environmental performance can only be attained through strengthened governmental institutions with high transparency and accountability as well as rigid implementation of the related regulations. In this respect, within the scope of this article, important role of SAIs and their environmental audit reports for improving the environmental management systems of the countries through enhancing transparency and accountability especially on environmental governance is aimed to be explained}, number={84}