Guideline on audit considerations for extractive industries
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.