Audit Team Structure
Luke Scott – Scheme Audit and Assurance
How do you make up your audit team?
Assurance
Engineer
Audit team
Site Manager
Peer Reviewer
Acceptance of engagement

The audit team leader must ensure that the members of the audit team have between them the
knowledge, skills and availability required to satisfactorily prepare for and carry out the audit and
prepare the audit report.

Audit teams may include assurance practitioners, engineers, environmental scientists and financial,
legal, IT or corporate experts.

If you do not have the expertise, do not accept the engagement.
GPO Box 621 Canberra ACT 2601
1300 553 542
[email protected]
www.cleanenergyregulator.gov.au
1
Peer Reviewer

Equivalent or higher authority & experience to the audit team leader

Expertise in assurance

May be within, or external to the audit firm

Involved from planning through to reporting

Clear documentation of role and decisions

Does not preclude the audit team leader from using expertise to review or assist with technical elements
of the engagement
Number of audit team members
NGER
CPM
JCP/PEC
CFI
1
1
1
1
2
2
2
2
3
3
3
3
4
4
4
4
5
5
5
5
6
6
6
6
7
7
7
7
8
8
8
8
9
9
9
9
10
10
10
10
11
11
11
11
12
12
12
12
13
13
13
13
Includes Audit Team Leader, Peer Reviewer and all listed team members
GPO Box 621 Canberra ACT 2601
1300 553 542
[email protected]
www.cleanenergyregulator.gov.au
2
NGER s19 Audit – Health Services
Position
In-house or Contractor
Expertise
%
In-House
Category 3 RGEA,
Partner, chartered
accountant, expertise in
NGER audit and
assurance.
7
In-House
Chartered accountant,
NGER audit specialist.
8
In-House
Chartered accountant,
expertise in NGER audit
and assurance, emissions
and energy testing at
site.
20
Category 1 technical
RGEA, Mechanical
engineering
6
External Contractor
Chemistry and Chemical
Engineering.
35
External Contractor
Chemical engineering,
expertise in energy
efficiency and
compliance reporting.
21
Category 2 RGEA,
Partner, chartered
accountant, expertise in
NGER audit and
assurance.
3
Audit Team Leader
Engagement Manager
Engagement Senior
External Contractor
Principal Consultant
Technical Consultant
Senior Consultant
In-House
Peer Reviewer
GPO Box 621 Canberra ACT 2601
1300 553 542
[email protected]
www.cleanenergyregulator.gov.au
3
How would you design your audit team?
NGER Report - Section 19
Scope 1: 2,000,000 t CO2-e
Scope 2: 800,000t CO2-e
Energy Production: 3,200,000 GJ
Energy Consumption: 38, 000,000 GJ
Scope 1
CO2 - 74%
CH4 - 10%
N2O - 10%
SF6 - 1 %
Fuel Type
Natural Gas – 35%
Diesel Oil – 3%
Coal – 62 %

Metal manufacturing

Mine operations

Multiple facilities

Rail and road transport

Complex corporate structures

Contracting / Lease arrangements

Use of higher order methods

Co-generation / Export electricity

Steam production and consumption
NGER s19 Audit – Metal Manufacturing
Position
In-house or Contractor
Expertise
%
Audit Team Leader
In-house
Category 3 RGEA,
Partner, Engineering /
Law
7
Engagement Manager
In-house
Chemical Engineering/
Science, MBA
17
Senior Consultant
In-house
Engineering / Commerce,
carbon and energy
specialisation
36
Technical Consultant
In-house
Science, oil, gas & mining
specialisation
36
Peer Reviewer
In-house
Partner, chartered
accountant, expertise in
NGER audit and
assurance.
4
GPO Box 621 Canberra ACT 2601
1300 553 542
[email protected]
www.cleanenergyregulator.gov.au
4
Before selecting your audit team

Do you have access to the right expertise to accept the engagement?

Can you use contracting arrangements to gain this expertise?

Do you have the right mix of technical experts and assurance peer review?
Questions?
Luke Scott
You can also email [email protected] or phone 1300 553 542.
GPO Box 621 Canberra ACT 2601
1300 553 542
[email protected]
www.cleanenergyregulator.gov.au
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