African Organisation of English-speaking Supreme Audit Institutions

Guideline: Audit Considerations for Extractive Industries

Strong and effective Supreme Audit Institutions (SAIs) can contribute to better and more transparent oversight of extractive industries and help to ensure that governments manage natural resources in the best interest of the public. The purpose of this guideline is to assist SAIs mandated with auditing the public sector management of extractive industries with capacity building, understanding the sector, mapping the sector and conducting risk assessments along the AFROSAI-E Extractive Industries value chain.