Energy Transition Audit Guide

Practical Guide for Supreme Audit Institutions

The Energy Transition Practical Guide was developed to support Supreme Audit Institutions (SAIs) in evaluating public energy transition policies. It provides a clear methodology for auditing governmental strategies, identifying challenges, and promoting best practices. The Guide is an essential resource for helping governments progress toward a more sustainable energy matrix aligned with global climate goals.

Download the complete guide here

Brochure - Energy Transition Audit Guide

For a quick and objective overview of the Energy Transition Guide's content, access our summary folder. This document highlights the key points and strategies presented in the Guide, serving as an introduction to the topic and methodology.

Brochure

Working paper Templates

Explore the working paper templates mentioned in the Energy Transition Audit Guide. These documents were used in the Brazilian energy transition audit and adapted to facilitate the application of the proposed methodologies, allowing for an efficient evaluation of energy policies

Templates Available:
Audit Canvas
Expert Consultation Form
SWOT Matrix and Analysis (Word)
SWOT Matrix and Analysis (Excel)
Risk Inventory

GLOBAL COOPERATION

Working Group on Extractive Industries (WGEI - INTOSAI)

The WGEI promotes cooperation among Supreme Audit Institutions (SAIs) to audit and improve energy and environmental policies, with a focus on oil, natural gas, and solid minerals sectors. The TCU has played a significant role in these initiatives, leading discussions and contributing to the strengthening of global energy policies. One of its main contributions was conducting an international survey involving 25 countries, identifying the main challenges and best practices of SAIs in auditing Energy Transition. This survey provided a comprehensive overview of how audit institutions are monitoring this process and identifying areas for improvement.

Download the full results of the INTOSAI WGEI survey on SAI involvement in Energy Transition
Learn more about WGEI's initiatives

Infrastructure and Energy Transitions Commission (COINFRA - OLACEFS)

Within OLACEFS, COINFRA plays an important role in promoting audits that assess infrastructure policies, including energy. The TCU collaborates with other Latin American and Caribbean countries to strengthen the oversight of sustainable infrastructure projects.

Learn more about COINFRA's work

International Benchmarking on Energy Transition

In cooperation with the United Nations Development Programme (UNDP), the TCU conducted a comparative study with Supreme Audit Institutions worldwide. This International Benchmarking provided a comprehensive view of the challenges and solutions identified by Supreme Audit Institutions (SAIs) and governments from different countries in the transitioning to a cleaner energy matrix.

Other Cooperative Efforts

The TCU also participates in other international initiatives and collaborations, promoting the exchange of knowledge and the dissemination of best practices in auditing and energy transition. Discover more about these partnerships and their results.