Knowledge sharing concept
It is important that the SAIs are able to exchange information and transfer knowledge to each other on environmental issues. This can be done without participating directly in a joint, co-ordinated or concurrent audit. But the actual experience of carrying out audits on environmental issues together with colleagues from other countries will likely result in a more effective exchange of knowledge.
Joint audits may be difficult to conduct, for the above mentioned reasons. But concurrent audits will also be difficult to conduct if the SAIs involved are not willing to truly work together. As always in any co-operative venture, the personalities of those involved will be a decisive factor in obtaining acceptable results in concurrent, co-ordinated or joint audits.
The SAIs must also give due attention to political factors when dealing with environmental duties, especially industrial and/or financial factors that may oppose environmental issues. The SAIs must be conscious of cultural differences such as history, religion, political system and languages. Such differences may have an impact on the way audits (joint, co-ordinated or concurrent) are carried out and reported and on how time-consuming they are.
In any case, there are a number of advantages and disadvantages to each type of audit, as mentioned in the previous sections. Whatever type of audit is chosen, the parties. involved must have a sincere desire to co-operate with one another for a common purpose.