References and Links

African Organisation of Supreme Audit Institutions (AFROSAI-E) (2013). Audit Considerations for Extractive Industries, available at: http://www.wgei.org/wp-content/uploads/2015/06/Audit-Considerations-for-Extractive-Industries-FINAL.pdf

Canadian Audit & Accountability Foundation (2014). Better Integrating Root Cause Analysis into Legislative Performance Auditing: A Discussion Paper, available at: https://caaf-fcar.ca/images/pdfs/research-publications/RootCauseAnalysisEN.pdf

Chartered Professional Accountants of Canada (2016). CPA Canada Handbook—Assurance, performance audit standards:

• CSQC-1 – Quality Control for Firms that Perform Audits and Reviews of Financial Statements, and other Assurance Engagements
• CSAE 3001 – Direct Engagements
• PS 5400 – Value-for-Money Auditing in the Public Sector

Extractive Industries Transparency Initiative (2015). The EITI Standard, available at: https://eiti.org/document/standard

Institute of Internal Auditors (IIA). International Professional Practices Framework (IPPF):

• Standard 2010 – Planning
• Standard 2100 – Nature of Work
• Standard 2200 – Engagement Planning
• Standard 2300 – Performing the Engagement
• Standard 2400 – Communicating Results

INTOSAI. International Standards of Supreme Audit Institutions:

• ISSAI 300 – Fundamental Principles of Performance Auditing
• ISSAI 3000 – Standard and Guidelines for Performance Auditing
• ISSAI 3100 – Performance Audit Guidelines - Key Principles

INTOSAI Working Group on Environmental Auditing (2013). Addressing Fraud and Corruption Issues when Auditing Environmental and Natural Resource Management: Guidance for Supreme Audit Institutions, available at: http://www.environmental-auditing.org/LinkClick.aspx?fileticket=7/YFUCz/6Bk=

INTOSAI Working Group on the Audit of Extractive Industries (2016). The Extractive Industry Value Chain: Possible Audit Topics, available at: http://www.wgei.org/the-ei-value-chain-possible-audit-topics/

Office of the Auditor General of Canada (2014). Wrongdoing and Fraud Risks: A Guide for Performance Audits and Special Examinations. Internal document, 50 p.

United Nations (2003). UN Guide for Anti-Corruption Policies, available at: https://www.unodc.org/pdf/crime/corruption/UN_Guide.pdf

Australian National Audit Office (2009). Administration of the Petroleum Resource Rent Tax, available at: https://www.anao.gov.au/work/performance-audit/administration-petroleum-resource-rent-tax

Federal Court of Accounts of Brazil (2014). Coordinated Audit About the Oversight of the Public Revenues from the Oil and Natural Gas Exploration and Production in Brazil, Colombia, and Peru, available at: http://www.wgei.org/wp-content/uploads/2015/06/auditoria-coordenada-de-petroleo-e-gas_Ingles_web.pdf

Government Accountability Office of the United States of America (2008). Oil and Gas Royalties: The Federal System for Collecting Oil and Gas Revenues Needs Comprehensive Reassessment, available at: http://www.gao.gov/new.items/d08691.pdf

Government Accountability Office of the United States of America (2010). Oil and Gas Bonds – Bonding Requirements and BLM Expenditures to Reclaim Orphaned Wells, available at: http://www.gao.gov/products/GAO-10-245

Government Accountability Office of the United States of America (2011). Oil and Gas Bonds – BLM Needs a Comprehensive Strategy to Better Manage Potential Oil and Gas Well Liability, available at: http://www.gao.gov/products/GAO-11-292

Government Accountability Office of the United States of America (2015a). Offshore Oil and Gas Resources – Actions Needed to Better Protect Against Billions of Dollars in Federal Exposure to Decommissioning Liabilities, available at: http://www.gao.gov/products/GAO-16-40

Government Accountability Office of the United States of America (2015b). Oil and Gas Resources: Interior’s Production Verification Efforts and Royalty Data Have Improved, but Further Actions Needed, available at: http://www.gao.gov/products/GAO-15-39

National Audit Office of Estonia (2014). Actions of the State in Directing the Use of Oil Shale: Does the State Guarantee that Oil Shale Reserves Are Used Sustainably?, available at: http://www.wgei.org/wp-content/uploads/2015/06/States-activities-on-the-exploitation-of-oil-shale.pdf

National Audit Office of the United Kingdom (2000). Inland Revenue – Petroleum Revenue Tax, available at: http://www.nao.org.uk/wp-content/uploads/2000/12/00015.pdf

Natural Resources Canada (2014). Audit of Offshore Revenues and Transfers, available at: http://www.nrcan.gc.ca/audit/reports/2014/16372

Office of the Auditor General of Alberta (2016). Energy—Systems to Manage Royalty Reduction Programs, in Report of the Auditor General of Alberta – February 2016, available at: https://www.oag.ab.ca/webfiles/reports/OAGFeb2016Report.pdf

Office of the Auditor General of British Columbia (2010). Oil and Gas Site Contamination Risks: Improved Oversight Needed, available at: http://www.bcauditor.com/pubs/2010/report8/oil-and-gas-site-contamination-risks-improved-oversight-n

Office of the Auditor General of Canada (2012). Financial Assurances for Environmental Risks. Report of the Commissioner of the Environment and Sustainable Development, Fall 2012, available at: http://www.oag-bvg.gc.ca/internet/English/parl_cesd_201212_02_e_37711.html

Office of the Auditor General of Manitoba (2008). Compliance with Oil and Gas Legislation, available at: http://www.oag.mb.ca/wp-content/uploads/2011/06/vfm_report_dec_2008.pdf

Office of the Auditor General of Newfoundland and Labrador (2013). Department of Natural Resources: Royalty Monitoring, available at: http://www.ag.gov.nl.ca/ag/annualReports/2013AnnualReport/AR2013.pdf

Office of the Auditor General of Newfoundland and Labrador (2008). Department of Natural Resources: Oil Royalties, available at: http://www.ag.gov.nl.ca/ag/annualReports/2008AnnualReport/AR2008.pdf

Office of the Auditor General of Nova Scotia (2014). Natural Resources: Mineral Resource Management, available at: http://oag-ns.ca/sites/default/files/publications/2014 - may - Ch07 - Natural Resources - Mineral Resource Management.pdf

Office of the Provincial Auditor of Saskatchewan (2012). Chapter 31, Managing the Risks and Cleanup of Oil and Gas Wells, available at: https://auditor.sk.ca/pub/publications/public_reports/2012/Volume_2/2012v2_31_CleanupWells.pdf

Queensland Audit Office (2014). Environmental Regulation of the Resources and Waste Industries, available at: https://www.qao.qld.gov.au/reports-parliament/environmental-regulation-resources-and-waste-industries

Vérificateur général du Québec (Office of the Auditor General of Québec) (2011). Gestion gouvernementale de l’exploration et de l’exploitation des gaz de schiste (government management of shale gas exploration and production), available at: http://www.vgq.gouv.qc.ca/fr/fr_publications/fr_rapport-annuel/fr_2010-2011-CDD/fr_Rapport2010-2011-CDD-Chap03.pdf

Canadian Association of Petroleum Producers (2016). Statistical Handbook for Canada’s Upstream Petroleum Industry, available at: http://capp.ca/publications-and-statistics/statistics/statistical-handbook

Chr. Michelsen Institute (2008). Corruption in Natural Resource Management – An Introduction, available at: http://www.cmi.no/publications/file/2936-corruption-in-natural-resource-management-an.pdf

Chr. Michelsen Institute (2008). Grand Corruption in the Regulation of Oil, available at: http://www.cmi.no/publications/file/3034-grand-corruption-in-the-regulation-of-oil.pdf&embedded=true

Dobson, S. (2015). Peering into Alberta’s Darkening Future: How Oil Prices Impact Alberta’s Royalty Revenues. The School of Public Policy, University of Calgary, SPP Research Papers, Vol. 8, Issue 14, available at: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2584665##].

ECON Oil & Gas International (2015). A Comparison of Various Governance and Tax Models. Presentation by J. Klev to the 2nd Meeting of the INTOSAI Working Group on the Audit of Extractive Industries, Oslo, Norway, 23 September 2015, available at: http://www.wgei.org/wp-content/uploads/2015/09/12-Comparison-of-Various-Governance-and-Tax-Models.pdf

International Monetary Fund (2014). Administering Fiscal Regimes for Extractive Industries: A Handbook, available at: http://eduart0.tripod.com/sitebuildercontent/sitebuilderfiles/AdministeringFiscalRegimesForEI.pdf

International Monetary Fund (2014). Revenue Administration: Administering Revenues from Natural Resources—A Short Primer, available at: http://www.imf.org/external/pubs/ft/tnm/2014/tnm1402.pdf

International Organization of Supreme Audit Institutions (2013). Extractive Industries Audit: The Role of Supreme Audit Institutions, available at: https://www.researchgate.net/publication/
265913390_Extractive_Industries_Audit_The_role_of_Supreme_Audit_Institutions

Macdonald-Laurier Institute (2015). Sharing the Wealth: How Resource Revenue Agreements Can Honour Treaties, Improve Communities, and Facilitate Canadian Development, available at: http://www.macdonaldlaurier.ca/files/pdf/MLIresourcerevenuesharingweb.pdf

Mintz, J. and D. Chen (2012). Capturing Economic Rents from Resources Through Royalties and Taxes. The School of Public Policy, University of Calgary, SPP Research Papers, Vol. 5, Issue 30, available at:https://www.policyschool.ca/wp-content/uploads/2016/03/economic-rents-mintz-chen.pdf

Natural Resource Governance Institute (2016). Transfer Pricing in the Mining Sector – Preventing Loss of Income Tax Revenue, available at: http://www.resourcegovernance.org/sites/default/files/documents/nrgi_primer_transfer-pricing.pdf

Natural Resource Governance Institute (2015). The Natural Resource Charter Decision Chain – Convertnig Resources into Development, available at: http://www.resourcegovernance.org/sites/default/files/documents/nrgi_primer_nrc-decision-chain.pdf

Natural Resource Governance Institute (2014). Natural Resource Charter, Second Edition, available at: http://www.resourcegovernance.org/sites/default/files/documents/
nrcj1193_natural_resource_charter_19.6.14.pdf

Natural Resource Governance Institute (n.d.). Oil, Gas, and Mining Fiscal Terms, available at: http://www.resourcegovernance.org/training/resource_center/backgrounders/oil-gas-and-mining-fiscal-terms

New Zealand Treasury (2006). Principles for Royalties on Non-Mineral Natural Resources in New Zealand, available at: http://www.treasury.govt.nz/publications/research-policy/ppp/2006/06-08

Organization for Economic Cooperation and Development (2010). OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, available at: http://www.oecd.org/tax/transfer-pricing/oecd-transfer-pricing-guidelines-for-multinational-enterprises-and-tax-administrations-20769717.htm

Prospectors and Developers Association of Canada (2014). Government Resource Revenue Sharing with Aboriginal Communities in Canada: A Jurisdictional Review, available at: http://www.pdac.ca/docs/default-source/default-document-library/pdac-grrs-report-2014.pdf?sfvrsn=0

Publish What You Pay Canada. Many Ways to Lose a Billion: How Governments Fail to Secure a Fair Share of Natural Resource Wealth, 2017 [http://www.publishwhatyoupay.org/pwyp-resources/many-ways-to-lose-a-billion/].