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  1. Performance Audit Resources
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  3. International Development Program

Guide pratique sur l’audit des revenus pétroliers et gaziers


Bibliographie

Cette section comprend des références en lien avec les sujets suivants:Bibliographie

Lignes directrices et bonnes pratiques

AFROSAI-E. Audit Considerations for Extractive Industries, 2013 [http://www.wgei.org/wp-content/uploads/2015/06/Audit-Considerations-for-Extractive-Industries-FINAL.pdf] (accessible uniquement aux membres de l’AFROSAI-E).

BUREAU DU VÉRIFICATEUR GÉNÉRAL DU CANADA. Risques d’actes fautifs et de fraude : guide pour les audits de performance et les examens spéciaux, document interne, 2014, 50 pages.

Fondation canadienne pour l’audit et la responsabilisation. Mieux intégrer l’analyse des causes profondes à l’audit de performance dans le secteur public, 2014 [https://caaf-fcar.ca/images/pdfs/research-publications/RootCauseAnalysisFR.pdf].

COMPTABLES PROFESSIONNELS AGRÉÉS DU CANADA. Manuel de CPA Canada – Certification, normes de certification applicables aux audits de performance, 2016 :

  • NCCQ 1 – Norme canadienne de contrôle qualité 1 : Contrôle qualité des cabinets réalisant des missions d’audit ou d’examen d’états financiers et d’autres missions d’assurance.
  • NCMC 3001 – Missions d’appréciation directe.
  • SP 5400 – Audit de l’optimisation des ressources dans le secteur public.

INITIATIVE POUR LA TRANSPARENCE DANS LES INDUSTRIES EXTRACTIVES. La Norme ITIE, 2016 [https://eiti.org/fr/node/4922].

INSTITUTE OF INTERNAL AUDITORS. Cadre international de référence des pratiques professionnelles :

  • Norme 2010 — Planification
  • Norme 2100 — Nature du travail
  • Norme 2200 — Planification de la mission
  • Norme 2300 — Accomplissement de la mission
Norme 2400 — Communication des résultats

INTOSAI. Normes internationales des institutions supérieures de contrôle des finances publiques :

INTOSAI. GROUPE DE TRAVAIL SUR LA VÉRIFICATION ENVIRONNEMENTALE. Addressing Fraud and Corruption Issues when Auditing Environmental and Natural Resource Management: Guidance for Supreme Audit Institutions, 2013 [www.environmental-auditing.org/LinkClick.aspx?fileticket=7/YFUCz/6Bk=].

INTOSAI. GROUPE DE TRAVAIL SUR LE CONTRÔLE DES INDUSTRIES EXTRACTIVES. The Extractive Industry Value Chain: Possible Audit Topics, 2016 [www.wgei.org/the-ei-value-chain-possible-audit-topics/].

OFFICE DES NATIONS UNIES CONTRE LA DROGUE ET LE CRIME. UN Guide for Anti-Corruption Policies, 2003 [www.unodc.org/pdf/crime/corruption/UN_Guide.pdf].

Audits de performance cités dans le Guide

 AUSTRALIAN NATIONAL AUDIT OFFICE. Administration of the Petroleum Resource Rent Tax, 2009 [https://www.anao.gov.au/work/performance-audit/administration-petroleum-resource-rent-tax].

BUREAU DU VÉRIFICATEUR GÉNÉRAL DE L’ALBERTA. Energy—Systems to Manage Royalty Reduction Programs, dans le rapport du Bureau du vérificateur général de l’Alberta, février 2016 [www.oag.ab.ca/webfiles/reports/OAGFeb2016Report.pdf].

BUREAU DU VÉRIFICATEUR GÉNÉRAL DE LA COLOMBIE-BRITANNIQUE. Oil and Gas Site Contamination Risks: Improved Oversight Needed, 2010 [www.bcauditor.com/pubs/2010/report8/oil-and-gas-site-contamination-risks-improved-oversight-n].

BUREAU DU VÉRIFICATEUR GÉNÉRAL DU CANADA. Les garanties financières pour les risques environnementaux, Rapport du commissaire à l’environnement et au développement durable, automne 2012 [http://www.oag-bvg.gc.ca/internet/Francais/parl_cesd_201212_02_f_37711.html].

BUREAU DU VÉRIFICATEUR GÉNÉRAL DU MANITOBA. Compliance with Oil and Gas Legislation, 2008 [www.oag.mb.ca/wp-content/uploads/2011/06/vfm_report_dec_2008.pdf].

BUREAU DU VÉRIFICATEUR GÉNÉRAL DE TERRE-NEUVE-ET-LABRADOR. Department of Natural Resources: Oil Royalty Monitoring, 2013 [www.ag.gov.nl.ca/ag/annualReports/2013AnnualReport/AR2013.pdf].

BUREAU DU VÉRIFICATEUR GÉNÉRAL DE TERRE-NEUVE-ET-LABRADOR. Department of Natural Resources : Oil Royalties, 2008 [www.ag.gov.nl.ca/ag/annualReports/2008AnnualReport/AR2008.pdf].

BUREAU DU VÉRIFICATEUR GÉNÉRAL DE LA NOUVELLE-ÉCOSSE. Natural Resources: Mineral Resource Management, 2014 [http://oag-ns.ca/sites/default/files/publications/2014 - may - Ch07 - Natural Resources - Mineral Resource Management.pdf].

BUREAU DU VÉRIFICATEUR PROVINCIAL DE LA SASKATCHEWAN. Managing the Risks and Cleanup of Oil and Gas Wells, dans le rapport annuel, 2012 [https://auditor.sk.ca/pub/publications/public_reports/2012/Volume_2/2012v2_31_CleanupWells.pdf].

GOUVERNEMENT DU CANADA, MINISTÈRE DES RESSOURCES NATURELLES. Audit des recettes et des transferts liés à l’exploitation dans les zones extracôtières, 2014 [www.rncan.gc.ca/verification/rapports/2014/16373].

NATIONAL AUDIT OFFICE OF ESTONIA. Actions of the State in Directing the Use of Oil Shale: Does the State Guarantee that Oil Shale Reserves Are Used Sustainably?, 2014 [www.wgei.org/wp-content/uploads/2015/06/States-activities-on-the-exploitation-of-oil-shale.pdf].

NATIONAL AUDIT OFFICE OF THE UNITED KINGDOM. Inland Revenue – Petroleum Revenue Tax, 2000 [www.nao.org.uk/report/inland-revenue-petroleum-revenue-tax/].

QUEENSLAND AUDIT OFFICE (Australie). Environmental Regulation of the Resources and Waste Industries, 2014 [www.qao.qld.gov.au/sites/all/libraries/pdf.js/web/viewer.html?file=https%3A%2F%2Fwww.qao.qld.gov.au%2Fsites%2Fqao%2Ffiles%2F
reports%2Frtp_environmental_regulation_of_the_resources_and_waste_industries.pdf].

TRIBUNAL DE CONTAS DA UNIÃO (Cour fédérale des comptes du Brésil). Coordinated Audit About the Oversight of the Public Revenues from the Oil and Natural Gas Exploration and Production in Brazil, Colombia, and Peru, 2014 [www.wgei.org/wp-content/uploads/2015/06/auditoria-coordenada-de-petroleo-e-gas_Ingles_web.pdf].

UNITED STATES GOVERNMENT ACCOUNTABILITY OFFICE. Oil and Gas Bonds: Bonding Requirements and BLM Expenditures to Reclaim Orphaned Wells, 2010 [www.gao.gov/products/GAO-10-245].

UNITED STATES GOVERNMENT ACCOUNTABILITY OFFICE. Oil and Gas Bonds: BLM Needs a Comprehensive Strategy to Better Manage Potential Oil and Gas Well Liability, 2011 [www.gao.gov/products/GAO-11-292].

UNITED STATES GOVERNMENT ACCOUNTABILITY OFFICE. Offshore Oil and Gas Resources: Actions Needed to Better Protect Against Billions of Dollars in Federal Exposure to Decommissioning Liabilities, 2015 [www.gao.gov/products/GAO-16-40].

UNITED STATES GOVERNMENT ACCOUNTABILITY OFFICE. Oil and Gas Royalties: The Federal System for Collecting Oil and Gas Revenues Needs Comprehensive Reassessment, 2008 [http://www.gao.gov/products/GAO-08-691].

UNITED STATES GOVERNMENT ACCOUNTABILITY OFFICE. Oil and Gas Resources: Interior’s Production Verification Efforts and Royalty Data Have Improved, but Further Actions Needed, 2015 [www.gao.gov/products/GAO-15-39].

VÉRIFICATEUR GÉNÉRAL DU QUÉBEC. Gestion gouvernementale de l’exploration et de l’exploitation des gaz de schiste, 2011 [www.vgq.gouv.qc.ca/fr/fr_publications/fr_rapport-annuel/fr_2010-2011-CDD/fr_Rapport2010-2011-CDD-Chap03.pdf].

Autres références sur les revenus et les garanties financières

ASSOCIATION CANADIENNE DES PRODUCTEURS PÉTROLIERS. Statistical Handbook for Canada’s Upstream Petroleum Industry, 2016 [http://capp.ca/publications-and-statistics/statistics/statistical-handbook].

ASSOCIATION CANADIENNE DES PROSPECTEURS ET ENTREPRENEURS. Government Resource Revenue Sharing with Aboriginal Communities in Canada: A Jurisdictional Review, 2014 [www.pdac.ca/docs/default-source/default-document-library/pdac-grrs-report-2014.pdf?sfvrsn=0].

CHR. MICHELSEN INSTITUTE. La corruption dans la gestion des ressources naturelles – Une introduction, 2009 [www.cmi.no/publications/file/2936-corruption-in-natural-resource-management-an.pdf].

CHR. MICHELSEN INSTITUTE. Grand Corruption in the Regulation of Oil, 2008 [www.cmi.no/publications/file/3034-grand-corruption-in-the-regulation-of-oil.pdf].

DOBSON, Sarah. Peering into Alberta’s Darkening Future: How Oil Prices Impact Alberta’s Royalty Revenues, SPP Research Papers, vol. 8, no 14, 2015 [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2584665].

ECON OIL & GAS INTERNATIONAL. A Comparison of Various Governance and Tax Models, exposé de Jørgen Klev à la 2e réunion du Groupe de travail de l’INTOSAI sur le contrôle des industries extractives, Oslo, Norvège, 23 septembre 2015 [www.wgei.org/wp-content/uploads/2015/09/12-Comparison-of-Various-Governance-and-Tax-Models.pdf].

FONDS MONÉTAIRE INTERNATIONAL. Administration des régimes fiscaux pour les industries extractives : manuel, 2014 [www.imfbookstore.org/ProdDetails.asp?ID=NRRAHFA].

FONDS MONÉTAIRE INTERNATIONAL. Revenue Administration: Administering Revenues from Natural Resources—A Short Primer, Notes techniques et manuels du FMI 14/02, 2014 [www.imf.org/external/pubs/ft/tnm/2014/tnm1402.pdf].

INTOSAI. Extractive Industries Audit: The Role of Supreme Audit Institutions, 2013 [https://www.researchgate.net/publication/
265913390_Extractive_Industries_Audit_The_role_of_Supreme_Audit_Institutions].

MACDONALD-LAURIER INSTITUTE. Sharing the Wealth: How Resource Revenue Agreements Can Honour Treaties, Improve Communities, and Facilitate Canadian Development, 2015 [www.macdonaldlaurier.ca/files/pdf/MLIresourcerevenuesharingweb.pdf].

MINTZ, Jack, et Duanjie CHEN. Capturing Economic Rents from Resources Through Royalties and Taxes, SPP Research Papers, vol. 5, no 30, 2012 [https://www.policyschool.ca/wp-content/uploads/2016/03/economic-rents-mintz-chen.pdf].

NATURAL RESOURCE GOVERNANCE INSTITUTE. Transfer Pricing in the Mining Sector: Preventing Loss of Income Tax Revenue, 2016 [www.resourcegovernance.org/sites/default/files/
documents/nrgi_primer_transfer-pricing.pdf].

NATURAL RESOURCE GOVERNANCE INSTITUTE. The Natural Resource Charter Decision Chain: Converting Resources into Development, 2015 [www.resourcegovernance.org/sites/default/files/documents/
nrgi_primer_nrc-decision-chain.pdf].

NATURAL RESOURCE GOVERNANCE INSTITUTE. Natural Resource Charter, 2e éd., 2014 [www.resourcegovernance.org/sites/default/files/documents/
nrcj1193_natural_resource_charter_19.6.14.pdf].

NATURAL RESOURCE GOVERNANCE INSTITUTE. Oil, Gas, and Mining Fiscal Terms, 2010 [www.resourcegovernance.org/training/resource_center/backgrounders/oil-gas-and-mining-fiscal-terms].

NEW ZEALAND TREASURY. Principles for Royalties on Non-Mineral Natural Resources in New Zealand, 2006 [www.treasury.govt.nz/publications/research-policy/ppp/2006/06-08].

ORGANISATION POUR LA COOPÉRATION ET DÉVELOPPEMENT ÉCONOMIQUE. Principes de l'OCDE applicables en matière de prix de transfert à l'intention des entreprises multinationales et des administrations fiscales, 2010 [www.oecd.org/fr/fiscalite/prix-de-transfert/principes-de-l-ocde-applicables-en-matiere-de-prix-de-transfert-a-l-intention-des-entreprises-multinationales-et-des-administrations-20769723.htm].

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/].