The Clean Energy Regulator (CER) has updated the key risk areas for auditors guideline that provides guidance on what risks the CER expects greenhouse and energy auditors to focus on when conducting audits.
It should be used in conjunction with the compliance and enforcement priorities that the CER publishes annually, and any other guidance CER provides.
Key risks are provided for audits under the following schemes:
- Australian Carbon Credit Unit (ACCU) Scheme
- National Greenhouse and Energy Reporting (NGER) Scheme
- Renewable Energy Target (RET)
- the Safeguard Mechanism.
CER expects auditors to use their professional judgement in determining which risks to address when conducting audits, and what procedures to undertake to address those risks.
