Guidance on data quality and assurance (4.9)

The EITI requires an assessment of whether the payments and revenues are subject to credible, independent audit, applying international auditing standards. 

This requirement has three dimensions:

  1. Assessment: are the payments and revenues are subject to credible, independent audit, applying international auditing standards?
  2. Reconciliation: data must be reconciled applying international auditing standards
  3. Where the assessment in 4.9(a) concludes that there is (i) routine disclosure of the data required by the EITI Standard in requisite detail, and (ii) that the financial data is subject to credible, independent audit, applying international standards, the multi-stakeholder group may seek Board approval to mainstream EITI implementation

Government agencies typically involved in data quality and assurance

  • Central Bank
  • Ministry of Finance
  • Auditor General's Office