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Practice Guide to Auditing Mining Revenues and Financial Assurances for Site Remediation


Introduction to Auditing the Mining Sector

Performance audits of extractive industries, including the mining sector, follow the same standards and general process as all performance audits. Auditors are required to follow the standards and audit processes applicable to their body of practice and office mandate.

An overview of the generic performance audit process is presented in Figure 7.

Figure 7

Overview of the Performance Audit Process

Overview of the Performance Audit Process