1. Luke Scott – Scheme Audit and Assurance
Audit Team Structure
Luke Scott – Scheme Audit and Assurance

2. How do you make up your audit team?
Assurance
Engineer
Site Manager
Peer Reviewer
NGER Audit Program
Audit team structure
31 March 2015

3. 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.
NGER Audit Program
31 March 2015

4. 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
NGER Audit Program
31 March 2015

5. Number of audit team members
Includes Audit Team Leader, Peer Reviewer and all listed team members
NGER Audit Program
31 March 2015

6. NGER s19 Audit – Health Services
Position
In-house or Contractor
Expertise %
Audit Team Leader
In-house
Category 3 RGEA, Partner, chartered accountant, expertise in NGER audit and assurance. 7
Engagement Manager
Chartered accountant, NGER audit specialist. 8
Engagement Senior
Chartered accountant, expertise in NGER audit and assurance, emissions and energy testing at site. 20
Principal Consultant
External contractor
Category 1 technical RGEA, Mechanical engineering 6
Technical Consultant
Chemistry and Chemical Engineering. 35
Senior Consultant
External contractor
Chemical engineering, expertise in energy efficiency and compliance reporting. 21
Peer Reviewer
Category 2 RGEA, Partner, chartered accountant, expertise in NGER audit and assurance. 3
NGER Audit Program
31 March 2015

7. 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
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
Scope 1
CO %
CH4 - 9%
N2O - 12%
SF %
Scope 1 Fuel Type
CO % Natural Gas – 35%
CH % Diesel Oil – 3%
N2O - 10% Coal – 62 %
SF %
NGER Audit Program
31 March 2015

8. 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
Chemical Engineering/ Science, MBA 17
Senior Consultant
Engineering / Commerce, carbon and energy specialisation 36
Technical Consultant
Science, oil, gas & mining specialisation
Peer Reviewer
Partner, chartered accountant, expertise in NGER audit and assurance. 4
NGER Audit Program
31 March 2015

9. 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?
NGER Audit Program
31 March 2015

10. Questions?
Luke Scott
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