Students taking this course should be familiar with general performance auditing methods and have basic knowledge of positive and negative environmental impacts caused by human activities. It is recommended to pass the course Introduction to the Environmental Auditing before registering to this course.
The students who have successfully passed the course will get certificate of University of Tartu.
MOOCs on environmental auditing by the National Audit Office of Estonia/ Foreword by the Auditor General Janar Holm
The aim of this course is to introduce the underlying aspects of infrastructure lifecycle and their importance in auditing the environmental and sustainability impacts of infrastructure using performance audit methods. Furthermore, the governance tools and methods for managing these impacts are introduced.
Accomplishing the tests and final assignment which are provided in Moodle environment
- understands the importance and scale of environmental and sustainability impacts arising from infrastructure development
- is familiar with infrastructure projects’ lifecycle and can associate different phases of infrastructure lifecycle with relevant positive and negative environmental impacts
- knows the main governance tools that are used for managing the environmental impacts of infrastructure
- can plan a performance audit addressing the environmental impacts of infrastructure, including the formulation of audit questions and criteria