Energy Transition Practical Guide - 2024
The Energy Transition Practical Guide is designed to support Supreme Audit Institutions (SAIs) with tools that enable a deeper look into the impacts of energy transition policies.
This audit Guide focuses on four main pillars — Governance, Just and Inclusive Transition, Financing, and Public Policies.
Audit Considerations for Extractive Industries - 2023
This Guideline on Audit Considerations for Extractive Industries is AFROSAI-E’s initiative and contribution that can assist the SAIs in auditing the EI and strengthen SAIs’ ability to fulfil this function. Strong and effective SAIs can contribute to better and more transparent oversight of EI and help ensure that governments manage natural resources in the public's best interest.
Audit Considerations for Extractive Industries - 2019 (Arabic)
The mining sector has been identified by most countries globally, including member countries of AFROSAI-E, as a potential catalyst for economic development, and there is a determined effort to develop the sector and make it more attractive to investors. Minerals account for seventy per cent of African exports and almost thirty per cent of GDP (AfDB, 2015). Revenues from extractives account for as much as seventy per cent of total revenues for some large oil and gas-producing countries.
Practice Guide to Auditing Mining Revenues and Financial Assurances for Site Remediation - 2017
The purpose of this Practice Guide is to provide contemporary guidance for public sector auditors, both internal and external, on how to plan, carry out, and report on performance audits of mining revenues and financial assurances for site remediation. Little practical guidance is readily available on how to audit these two topics. This Practice Guide aims to fill this gap: it includes guidance for each phase of the performance audit process, as well as examples of questions to consider, audit objectives, and criteria.
Natural Resource Charter - 2014
Countries with non-renewable resource wealth face both an opportunity and a challenge. When used well, these resources can create greater prosperity for current and future generations; used poorly, or squandered, they can cause economic instability, social conflict, and lasting environmental damage.
The Natural Resource Charter offers policy options and practical advice for governments, societies and the international community on how best to manage resource wealth.
INTOSAI/WGEA Auditing Mining: Guidance for Supreme Audit Institutions - 2010
A country’s socio-economic development largely depends on the extent and composition of its natural resources. Examples of natural resources include forestry, minerals, and commercial sources of energy (like coal, oil, natural gas, and hydro power). Mining and mineral processing are activities for extraction and processing minerals for commercial use.