References
- AFROSAI-E. 2009. Consolidated guidance on regularity audits with environmental focus: updated guidance for AFOSAI-E region. Risks per government entities, risk identification, risk assessment and various examples of working paper. [accessed 2019 Apr 20]. https://afrosai-e.org.za/wp-content/uploads/2019/04/Consolidated-guidance-on-regularity-audits-with-environmental-focus-Updated-guidance-for-AFROSAI-E-region-20091_00.pdf.
- Alberts R, Retief F, Roos C, Cilliers D, Arakele M. 2020. Re-thinking the fundamentals of EIA through the identification of key assumptions for evaluation. Impact Assessment and Project Appraisal. 38(3):205–213. doi:10.1080/14615517.2019.1676069.
- ASOSAI. 2009. Guidance on conducting environment audit. 8th ASOSAI Research Project. p. 7–8. [accessed 2019 Apr 01]. http://iced.cag.gov.in/wp-content/uploads/2013/02/ASOSAI-GUIDANCE-FoR-ENVIRONMENTAL-AUDITING.pdf.
- Baimyrzaeva B, Omer Kose H. 2014. The role of supreme audit institutions in improving citizen participation in governance. (IPMR) International Public Management Review. Electronic Journal. 15(2). PDF. [accessed 2019 Mar 20]. http://journals.sfu.ca/ipmr/index.php/ipmr/article/view/235/0.
- Bond A, Pope J, Morrison-Saunders A, Retief F. 2016. A game theory perspective on environmental assessment: what games are played and what does this tell us about decision making rationality and legitimacy? Environ Impact Assess Rev. 57:187–194. doi:10.1016/j.eiar.2016.01.002.
- Bond A, Pope J, Retief F, Morrison-Saunders A. 2018. On legitimacy in impact assessment: an epistemologically-based conceptualisation. Environ Impact Assess Rev. 69:16–23. doi:10.1016/j.eiar.2017.11.006.
- Boso A 2010. Overview to XX INCOSAI 2010 and auditor general South Africa as host. 29 September. Para. 2. [accessed 2019 Mar 03]. https://www.agsa.co.za/MediaRoom/Mediareleases/tabid/232/ArticleID/171/Overview-to-XX-INCOSAI-2010-and-Auditor-General-South-Africa-as-host-aspx.
- Cilliers DP, Van Staden I, Roos C, Alberts RC, Retief FP. 2020. The perceived benefits of EIA for government: a regulator perspective. Impact Assessment and Project Appraisal. 38:358–367. doi:10.1080/14615517.2020.1734403
- Feris LA 2010. The role of good environmental governance in the sustainable development of South Africa. PER. Volume 13, No 1. On-line version 1727–3781. [accessed 2019 May 20]. http://www.saflii.org/za/journals/PER/2006/14.html.
- IAPS 1010. n.d. International auditing practice statement 1010. The consideration of environmental matters in the audit of financial statements. p. 150–154. [accessed 2018 May 20]. http://www.aasc.org.ph/downloads/ISA/publications/PDFs/b007-2010-iaasb-handbook-iaps-1010.pdf.
- IIA. 2012. Supplemental guidance: the role of auditing in public sector governance. 2nd ed. The Institute of Internal Auditors (IIA). Global. [accessed 2018 May 28]. http://forum.ibgp.net.br/wp-content/uploads/2017/05/IIA-Public-Sector-Governance.pdf.
- INTOSAI. 2016. ISSAI 5110. Guidance on Conducting Audit Activities with an Environmental Perspective. Copenhagen (Denmark): INTOSAI Professional Standards Committee.
- INTOSAI. 2016a. ISSAI 5120. Environmental Auditing in the context of financial and compliance audits. Copenhagen (Denmark): INTOSAI Professional Standards Committee.
- INTOSAI. 2016b. ISSAI 5130. Sustainable development: The role of Supreme Audit Institutions. Copenhagen (Denmark): INTOSAI Professional Standards Committee.
- INTOSAI. n.d. Strengthening supreme audit institutions. A guide for improving performance. [accessed 2020 Jan 03]. https://www.intosaicbc.org/wp-content/uploads/2019/08/Strengthening_SAIs_ENG-5.pdf.
- INTOSAI WGEA. 2001. Guidance on conducting audits of activities with an environmental perspective. p. 4–6. INTOSAI Working Group on Environmental Auditing. [accessed 2018 Apr 03]. http://iced.cag.gov.in/wp-content/uploads/2013/02/INTOSAI-audit-with-envr-perpsective.pdf.
- INTOSAI WGEA. 2003. Guidance on conducting audits of activities with an environmental perspective. Page 5. Working Group of Environmental Auditing. [accessed 2019 Jan 02]. http://iced.cag.gov.in/wp-content/uploads/2013/02/INTOSAI-audit-with-envr-perpsective.pdf.
- INTOSAI WGEA. 2004. Environmental audit and regularity auditing. Working group of environmental auditing. p. i & ii: par. 4, 2, 22, 54. [accessed 2018 Mar 27]. https://icisa.cag.gov.in/resource_files/fa763fa6fb2b807eb113652b86c23f3a.pdf.
- INTOSAI WGEA. 2007. Evolution and trends in environmental auditing. Working group on environmental auditing. p. ix, xi–xii, 13, 14, 16 & 55. [accessed 2018 Feb 28]. https://www.environmental-auditing.org/media/2908/13937_wgea_evolution-and-trends-in-environmental-auditing-colour-for-web.pdf.
- INTOSAI WGEA. 2018. The role of supreme audit institutions in the good governance of the extractive industry. Briefing note. p. 3–4. August. Working Group on the Audit of Extractive Industries. [accessed 2019 Feb 20]. http://www.wgei.org/wp-content/uploads/2018/08/Briefing-note-The-Role-of-SAIs-Versjon-1.pdf.
- INTOSAI WGEA. 2019. The 9th survey on environmental auditing. working group on environmental auditing. p. 10–11, 22 and 91. Jakarta (Indonesia): The Audit Board of the Republic of Indonesia. [accessed 2019 Nov 18]. https://www.environmental-auditing.org/media/113684/21a-wgea_visibility_18-sep-2019-rev.pdf
- INTOSAI WGEA. n.d. a. Surveys. INTOSAI WGEA website. [accessed 2019 Aug 12]. https://www.environmental-auditing.org/publication?tab=surveys
- Jamtsho C 2005. Environmental auditing and sustainable development from the perspective of a government auditing. [Dissertation – Masters]. p. 21–25. Norwich: School of Environmental Sciences, University of East Anglia.
- Kourtellis A 1999. Environmental audit-the future importance and role of SAIs to encourage this practice. p. 5, 14. 17th Commonwealth Auditors General Conference. October 10 – 13. Sun City, South Africa: Prepared by The Audit Office of the Republic of Cyprus.
- Lister S 2010. Foster social accountability: from principle to practice. A Guidance Note. p. 6. Oslo (Norway): United Nations Development Programme. Oslo Governance Centre.
- Morrison-Saunders A, Pope J, Bond A, Retief F. 2014. Towards sustainability assessment follow-up. Environ Impact Assess Rev. 45:38–45. doi:10.1016/j.eiar.2013.12.001.
- Mushkat R. 2011. The development of environmental governance regimes: A Chinese-inspired reconstruction. Washington and Lee Journal of Energy, Climate and the Environment. 2(1):Article 2. p. 3. [accessed 2019 Jan 03]. https://scholarlycommons.law.wlu.edu/jece/vol2/iss1/2/.
- Nel JG, Alberts RC. 2018. Introduction to environmental management. In: King, et al. editor. Fuggle & Rabie’s environmental management in South Africa. 3rd ed. Cape Town: Juta.
- Orozco ECT, n.d. Environmental accountability for the public sector, a comparative analysis in three countries: Australia, Mexico and USA. [Thesis – Masters]. p. 8. Rotterdam: Rotterdam Erasmus University.
- Pinto E, Morrison-Saunders A, Bond A, Pope J, Retief F. 2019. Distilling and applying criteria for best practice EIA follow-up. Journal of Environmental Assessment, Policy and Management. 21(2):1950008. doi:10.1142/S146433321950008X.
- Retief F, Bond A, Pope J, Morrison-Saunders A, King N. 2016. Global megatrends and their implications for environmental assessment (EA) practice. Environ Impact Assess Rev. 61(61):52–60. doi:10.1016/j.eiar.2016.07.002.
- Retief FP, Fischer TB, Alberts RC, Roos C, Cilliers DP. 2020. An administrative justice perspective on improving EIA effectiveness. Impact Assessment and Project Appraisal. 38(2):151–155. doi:10.1080/14615517.2019.1680042.
- Richardson RB, 2018. Yes, humans are depleting Earth’s resources, but ‘footprint’ estimates don’t tell the full story. The Conversation website. [accessed 2018 Oct 14]. http://theconversation.com/yes-humans-are-depleting-earths-resources-but-footprint-estimates-dont-tell-the-full-story-100705.
- Roos C, Cilliers DP, Retief FP, Alberts RC, Bond AJ. 2020. Regulators’ perceptions of environmental impact assessment (EIA) benefits in a sustainable development context. Environ Impact Assess Rev. 81:106360. doi:10.1016/j.eiar.2019.106360.
- Sheate W n.d. Environmental auditing & environmental management. Unit 1: Introduction to Environmental Auditing and Management. SOAS. University of London. Centre for Development, Environment and Policies. [accessed 2019 Dec 02]. https://www.soas.ac.uk/cedep-demos/000_P508_EAEMS_K3736-Demo/unit1/page_14.htm.
- Steffen W, Richardson K, Rockström J, Cornell SE, Fetzer I, Bennett EM, Biggs R, Carpenter SR, De Vries W, De Wit CA, et al. 2015. Planetary boundaries: guiding human development on a changing planet. Science. 347(6223):736–753. doi:10.1126/science.1259855.
- United Nations (UN). 2018. Documentation: environment. United Nations. Library online. DAG HAMMARSKJOLD LIBRARY. Research Guide. [accessed 2019 Jan 15]. http://research.un.org/en/docs/environment/conferences.
- Van Leeuwen SJ. 2004. Developments in environmental auditing by supreme audit institutions. Environ Manage. 33:163–172. doi:10.1007/s00267-003-0063-9
- Van Rooyen SA 2016. The legal framework for environmental auditing in the public sector in South Africa. [Mini-dissertation, Masters]. p. 46 & 47, 66 & 73. Potchefstroom: North-West University.
- Wessels J, Retief F, Morrison-Saunders A. 2015. Appraising the value of independent EIA follow-up verifiers. Environ Impact Assess Rev. 50:178–189. doi:10.1016/j.eiar.2014.10.004
- Woinarski J, Garnett S 2015. A 21st-century government must care for our nature and our future. The conversation website. 30 September. [accessed 2019 Jun 09]. https://theconversation.com/a-21st-century-government-must-care-for-our-nature-and-our-future-48010.