E.2) Broker’s Function
The idea of a broker‘s function originates from recommendation 3 of subtheme 1 B of the Cairo statement, which states that INTOSAI should encourage SAIs to co-operate where possible on audit of international environmental accords.
The function of the broker could be seen as to further the performance of the concurrent, co - ordinated or joint audits of international accords. This can be fulfilled by supplying information that makes it easier for SAIs to select an auditable accord as well as finding audit partners.
- Relevant tasks of a broker may supply information on:
- International environmental accords;
- The SAIs‘ interest in participating in a co-operative audit;
- The accord preferred for audit; and
- The intensity of co-operation desired.
The homepage of the Working Group on Environmental Auditing (http://www.environmental-auditing.org), can play a crucial role in a broker‘s function. Indeed, it does so already in some respects. A step in this direction was the supply of the information on international environmental accords via the homepage of the Working Group.
The homepage can be expanded to include other issues and, if necessary, the structure can be adjusted to new subjects or functions. Homepages of individual SAIs can also