SÜRDÜRÜLEBİLİR KALKINMADA YÜKSEK DENETİM KURUMLARININ GELİŞEN ROLÜ VE ÇEVRE DENETİMİ

Öz

Küresel çevrenin gittikçe kötüleşen durumuna bağlı olarak çevresel duyarlılığı artan vatandaşların değişen beklentileri, çevre üzerinde bağımsız ve tarafsız bir denetim mekanizmasına yönelik ihtiyacı da beraberinde getirmiştir. Çevrenin korunmasında artan bu duyarlılık, çevresel performans değerlendirmesini de gerekli kılmıştır. Yüksek Denetim Kurumları bu özel sorumluluğu üstlenerek ve denetime yeni bir bakış açısı getirerek ulusal ve uluslararası düzeyde çevre denetim programları başlatmış ve devlet politikalarında sürdürülebilirlik kavramının içselleştirilmesi için destek vermeye başlamıştır. Çünkü iyi * Sayıştay Denetçisiişleyen bir çevre yönetim sisteminin ve bunun çevresel performans üzerindeki olumlu etkileri ancak şeffaf ve hesap verebilir güçlü kurumsal yapıların ve ilgili düzenlemelerin sıkı bir şekilde uygulanmasıyla elde edilebilir. Bu açıdan makale kapsamında, Yüksek Denetim Kurumları ve çevre denetim raporlarının, özellikle çevresel yönetimde saydamlık ve hesap verebilirliğin artırılarak ülkelerin çevre yönetim sistemlerinin geliştirilmesindeki önemli rolünün anlatılması amaçlanmıştır

Anahtar Kelimeler

• Yüksek Denetim Kurumu,Çevre Denetimi,Sürdürülebilir Kalkınma

DEVELOPING ROLE OF SAIs IN SUSTAINABLE DEVELOPMENT AND ENVIRONMENTAL AUDITING

Öz

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

Anahtar Kelimeler

• Supreme Audit Institution,Environmental Audit,Sustainable Development

Kaynakça

1. Adams, W.M. (1990), Green Development: Environ ment and Sustainability in the Third World, London: Routledge.
2. ASOSAI (2002), “The Importance of Environmental Audit in China” by SAI CNAO, Asian Journal of Government Audit
3. http://www.asosai.org/journal2002/articles_2.htm#h1 (Access date: 05.03.2012)
4. ASOSAI (2009), “8th ASOSAI Research Project: Guidance on Conducting Environmental Audit”, http://www.asosai.org/activities/research_project_detail. jsp?idx=52 (Access date: 25.08.2011)
5. Awasthi, A. K. (1999), “Environment Issues in Audit”, Asian Journal of Government Audit, http://www.asosai.org/asosai_old/journal1999/enviroment_ issues_in_audit.htm (Access date: 05.03.2012)
6. Campelo, V. (2004), “Getting Started: A Brazilian Perspective on Environmental Auditing”, International Journal of Auditing, April 2004. http://www.intosaijournal. org/technicalarticles/technicalapr04e.html (Access date: 01.07.2011)
7. Carisse, N., Cotnoir, L., Mathieu, C. and Reed, J. (2004), “Making the world a better place to live one audit at a time: improving governance and accountability in environmental protection”, International Journal of Government Auditing, 31 (2), p. 10-16.
8. Chai, N. (2009), Sustainability Performance Evaluation System in Government, Springer Science+Business Media B.V. ,2009.

9. Chiang, C. (2010), “Insights into current practices in auditing environmental matters”, Managerial Auditing Journal, 25 (9), p. 912-933.
10. Desgagn´e, B. S. and Gabel, H. L. (1997), “Environmental Auditing in Management Systems and Public Policy”, Journal of Environmental Economics And Management, 33, p.331-346.
11. Efendi, M. (2005), Thesis titled “Çevre ve Sayıştay”, Sosyal Bilimler Enstitüsü, Kamu Yönetimi Ve Siyaset Bilimi Anabilim Dalı, Kent ve Çevre Bilimleri, Ankara Üniversitesi.
12. Emerson, J., Esty, D. C., Levy, M.A., Kim, C.H., Mara, V., De Sherbinin, A. and Srebotnjak, T. (2010), 2010 Environmental Performance Index, New Haven: Yale Center for Environmental Law and Policy.
13. INTOSAI (2010), “INTOSAI Strategic Plan 2011-2016”, http://www.intosai.org/ uploads/intosaispenglishv9web.pdf (Access date: 06.09.2011)
14. INTOSAI WGEA (1997), “Results of the second questionnaire on environmental auditing”, http://www.environmental-auditing.org/LinkClick.aspx?fileticket=aEDEP kTapug%3d&tabid=129&mid=569 (Access date: 05.09.2011)
15. INTOSAI WGEA (2001), “Guidance on Conducting Audits of Activities with an Environmental Perspective”, http://www.environmental-auditing.org/LinkClick.asp x?fileticket=tuoNw1oAs%2fQ%3d&tabid=128&mid=568 (Access date: 05.08.2011)
16. INTOSAI WGEA (2007a), “Evolution and Trends in Environmental Auditing”, http://www.environmental-auditing.org/LinkClick.aspx?fileticket=91RsG1vxtGs%3 d&tabid=128&mid=568 (Access date: 01.07.2011)
17. INTOSAI WGEA (2007b), “The World Summit on Sustainable Development: An Audit Guide for Supreme Audit Institutions”, http://www.environmental-auditing. org/Home/WGEAPublications/StudiesGuidelines/tabid/128/Default.aspx (Access date: 20.08.2011)
18. INTOSAI WGEA (2007c), “The Fifth Survey on Environmental Auditing: Detailed Results”, http://www.environmental-auditing.org/LinkClick.aspx?fileticket=6fEVZA 6HV%2fg%3d&tabid=129&mid=569 (Access date: 05.09.2011)
19. INTOSAI WGEA (2009), “The Sixth Survey on Environmental Auditing”, http:// www.environmental-auditing.org/LinkClick.aspx?fileticket=X19ppkMSplE%3d&tabi d=129&mid=569 (Access date: 05.09.2011)
20. INTOSAI WGEA (2011), “2011-2013 Work Plan”, http://www.environmental- auditing.org/LinkClick.aspx?fileticket=XYy23eyNDqw%3d&tabid=112 (Access date: 05.09.2011)
21. Köse, H. Ö. (2007), “Dünyada ve Türkiye’de Yüksek Denetim”, T.C. Sayıştay Başkanlığı 145. Kuruluş Yıldönümü Yayınları, Mayıs 2007.
22. Leeuwen, S. V. (2004), “Developments in Environmental Auditing by Supreme Audit Institutions”, Environmental Management, 33 (2), p. 163–172, Springer-Verlag New York, LLC.
23. Lima, L. H. and Magrini, A. (2010), “The Brazilian Audit Tribunal’s role in improving the federal environmental licensing process”, Environmental Impact Assessment Review, 30, p.108–115.
24. OECD (2008a), Summary of Environmental Outlook to 2030.
25. Pollitt, C. and Summa, H. (1997), “Reflexive Watchdogs? How Supreme Audit Institutions Account for Themselves”, Public Administration, 75 (2), p. 313-336.
26. Rika, N. (2009), “What motivates environmental auditing? A public sector perspective”, Pacific Accounting Review, 21 (3), p. 304-318.
27. Roberts, P. (2006), “Evaluating Regional Sustainable Development: Approaches, Methods and the Politics of Analysis”, Journal of Environmental Planning and Management, 49(4), p.515 – 532.
28. Rongbing, H. (2011), “Environmental Auditing: An Informationized Regulatory Tool of Carbon Emission Reduction”, Energy Procedia, 5, p.6–14, Published by Elsevier Ltd.
29. Stafford, S. L. (2006), “State Adoption of Environmental Audit Initiatives”, Contemporary Economic Policy, 24 (I), January 2006, p. 172-187.
30. TCA (2007), International Symposium on Environmental Auditing and Supreme Audit Institutions, Turkish Court of Accounts.
31. Toepfer, K. (2004), “Environmental Auditing and Sustainable Development: SAIs Matter”, INTOSAI Journal of Government Auditing, 32 (2), April. http://www. intosaijournal.org/pdf/april2004.pdf (Access date: 13.09.2011)
32. UNCED (1992), “United Nations Conference on Environ ment and Development”, http://www.un.org/geninfo/bp/enviro.html (Access date: 20.08.2011)
33. UN DESA (2002a), “Guidance in preparing a national sustainable development strategy: Managing sustainable development in the new millenium”, United Nations Department of Economic and Social Affairs, http://www.un.org/esa/sustdev/ publications/nsds_guidance.pdf (Access date: 20.08.2011)
34. Wanga, J., Zhangb, B. and Chenc, T. (2011), “The case study of China’s environmental audit: taking the Taihu Lake as an example”, Energy Procedia, 5, p. 2108–2113, Published by Elsevier Ltd.
35. WCED (1987), Our Common Future. World Commission on Environment and Devel opment, http://www.un-documents.net/ocf-02.htm#I (Access date: 20.08.2011)