Focus Area

Guideline on Audit Considerations for Extractive Industries

Contact

Edmond Shoko

edmond@afrosai-e.org.za

Esther Thomas

esther@afrosai-e.org.za

Nikeziwe Khanyile

nikeziwek@afrosai-e.org.za

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What?

Are audit guidelines?

Who?

for primarily, public sector auditors (all audit types), and secondary users, PFM sector practitioners from oversight bodies, ministries, government agencies, regulators, CSOs, and academia

How?

that describe the EI sector and provide guidance on mapping it, conducting high-level risk assessments along the value chain’s seven steps, and assessing the risks and identifying relevant EI audit topics

Why?

to ensure auditors understand the EI sector, can apply the risk assessment tools to map stakeholders and risks along the EI value chain, rate the risks, and conduct high-quality and high-impact EI audits and table audit reports to the parliament

Link to ICBF

Assists a SAI to improve the levels in all the areas within Domain 4: Audit methodology and standards.

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