Proceeding from the objectives of International Organization of Supreme Audit Institutions (INTOSAI), in strengthening control procedures on oil service contracts concluded between crude oil-owning governments and specialized foreign companies, and to enhance the basic factors of good management by ensuring the efficiency and effectiveness of external audit procedures on those contracts, this guide has been prepared to consist of three chapters. The first chapter is concerned with the theoretical aspect of extractive oil industry activities as well as the oil service contracts, the second chapter is concerned with oil service contracts, and the third chapter is concerned with the control and audit procedures on the oil service contracts.
The Extractive Industries Auditor Toolkit is an electronic web-based tool that consolidates and highlights content from key EI materials, proposes key audit considerations and provides links to EI organisations. The Toolkit can be accessed via the link:
This briefing note aims to provide external stakeholders and the public a quick overview of the role of Supreme Audit Institutions (SAIs) and how SAIs can contribute to good governance in the extractive industries sector.
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The Extractive Industries Training Framework is designed to be used as a guide by SAIs and interested stakeholders, within and outside the INTOSAI, to develop course content for training/learning in the audit of extractive industries.
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