A5
                                        English Outside
                                                               INTOSAI
                                                                            Environmental Audit and
                                                                                 Regularity Auditing
                                                                             Mehemea Kei te ora a Papatuanuku ka ora te tangata
                                                                             (If we nurture Mother Earth then she will nurture us)
                                                                                         INTOSAI Working Group 
                                                                                        on Environmental Auditing
                                                        English Inside
                                      The Secretariat of the Working Group on Environmental 
                                      Auditing would like to thank the following Supreme Audit 
                                      Institutions for translating this document.
                                      Arabic: Egypt's Central Auditing Organization
                                      French and Spanish: Office of the Auditor General of Canada
                                      German: Austrian Court of Audit
         
         
         
         
         
             Environmental Audit and 
                   Regularity Auditing 
                                        
                 Mehemea Kei te ora a Papatuanuku ka ora te tangata 
                 (If we nurture Mother Earth then she will nurture us) 
                                        
                                        
         
         
         
         
                          INTOSAI Working Group 
                          on Environmental Auditing
                                                                                                       2004