An online course on how to audit government’s performance in managing oil and gas contracts has been launched on AFROSAI-E’s Learning Platform (ALP). Auditors from SAIs who want to increase or test their knowledge in this field can use this course for free, at their convenience. The online course is in English and will be made available in Arabic and French as well (September 2020).

The online course, developed by the Netherlands Court of Audit (NCA), builds on the insights from a regional cooperation project (2018-2020) involving the Supreme Audit Institutions of Kenya (OAG), Mozambique (TA) and Tanzania (NAOT), with AFROSAI-E as a partner. The regional cooperation project has been funded by the Netherlands Ministry of Foreign Affairs.

The purpose of the regional cooperation project was to further improve the quality of performance auditing in the field of the petroleum sector (gas and oil) and to stimulate further capacity building and knowledge distribution. The NCA supported the audit teams of the three partner SAIs in conducting performance audits in the oil and gas sector. The support included the facilitation of two regional workshops, individual country visits and distance learning. The experience and insights from the project are used in this online course as case material. The project team has been supported by an industry expert throughout the project.

The online course is specifically targeted towards SAI auditors from countries (worldwide) exploring and producing oil and gas. The contracts between the government and the oil company are often called Production Sharing Contracts (PSC). Sometimes a PSC is called a PSA (Production Sharing Agreement) or Exploration and Production Sharing Contract. These are all terms for the same type of document. The information this course provides is especially useful for SAI auditors in countries using a PSC. The online course consists of four modules of about 15 minutes each. The four modules are:

  • Auditing government’s contract management to protect public interest

To understand the typical structure of production sharing contracts for managing the petroleum sector

  • The role of SAIs and system-based performance audits in the petroleum sector

To explain the purpose and key characteristics of the various approaches to performance auditing

  • Understand fiscal terms and the importance of controlling petroleum costs

To understand why and how to move beyond compliance auditing in the petroleum sector

  • Planning a system-based performance audit on government contract management

To understand different steps in a system-based performance audit in the petroleum sector

To access the online course go to https://afrosai-e.org.za/ and click on the e-learning tab (top right). Click on register and complete the profile information. You will receive an email confirming access within 24 hours. With your confirmed username and password you can log in on the e-learning site. You can now enroll for the online course and start learning.

Queries regarding access to ALP, can be sent to Ms. Marlise Finaughty (AFROSAI-E) on the following email address: marlise@afrosai-e.org.za

Did you use this online course? Feel free to give your comments and experiences on the usefulness of this product by sending an e-mail to Ms. Marike Noordhoek (NCA) on the following email address: m.noordhoek@rekenkamer.nl