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Samoa's National Environmental Capacity Strategy (NECS) is drawn on the assessment and analysis of priority thematic and cross-cutting capacity needs. These needs have identified priority actions for capacity development and opportunities to promote synergies across the 3 Conventions which are highlighted as project profiles in the NECS. Strategies to implement these project profiles including means of monitoring and evaluation of outcomes are also highlighted in the NECS.

The INTOSAI Auditing Standards2 reflect a consensus of best practices among SAIs. As such, it is clear that the standards codify generally accepted professional practices which are applied in carrying out an independent external audit, which may also encompass the audit of activities with an environmental perspective.