· Will the government meet its emissions targets or commitments?· Are policy instruments effective?· Is the governance of the climate change response efficient?The following key questions might be useful when planning adaptation audits:•Step1:Getanoverviewofthecountry’svulnerabilitytoclimate change· What are the actual and potential impacts of climate change?· What is the adaptive capacity?· What is the vulnerability to climate change?•Step2:Mapthegovernment’sresponseinadapting to climate change · What are the objectives and targets of adaptation policies?· What are the policy instruments for adaptation?· Who are the public players and what are their roles and responsibilities?•Step3:Chooseaudittopicsandpriorities· Has the government assessed the key vulnerabilities in a proper manner? (Efficiency risk analysis.)· Has the government developed an efficient over plan or strategy? (Efficiency risk analysis.)· Has the government addressed the need for climate change action in the most vulnerable sectors and areas? (Efficiency risk analysis.)· Are the financial resources misstated? (Efficiency risk analysis.)· Are the appropriate actions being carried out to adapt to the identified vulnerabilities? (Effectiveness risk analysis.)· Is the government focusing on keeping the costs of adaptation as low as possible? (Economy risk analysis.)· What should be the audit objectives?•Step4:Designtheaudit· Have the responsible ministries identified the climate change-related threats?· Does the government have in place an overarching policy, plan or strategy?· Is the adaptation governance efficient?· Are policy instruments effective?The Guide also describes relevant sources for further reading, case studies illustrating audits done by a range of countries and lessons learned (these are highlighted in separate boxes). In the appendices, the auditor can find examples of mitigation and adaptation audits, design matrices, a description of the UNFCCC review process and a glossary.
Auditing the Government Response to Climate Change8
9Chapter 1: IntroductionChapter 1:Introduction1.1 A GLOBAL CHALLENGEGovernments around the world have confronted the global challenge of climate change through international commit-ments. The Intergovernmental Panel on Climate Change (IPCC) has stated that warming of the climate system is unequivo-cal and very likely caused by an observed increase in the con-centration of human-induced greenhouse gases (GHGs) in the atmosphere.2Furthermore, the increase in global average air and ocean temperatures will have an overall negative impact on human beings, ecosystems, and the species they con-tain. Climate change also contributes to challenges such as decreases in the quality and quantity of fresh water and to a more uneven distribution of food resources.The UN Development Programme (UNDP) considers climate change to be the greatest global challenge of this century, as increased exposure to droughts, floods and storms is already limiting opportunities and reinforcing inequalities.