The registered greenhouse and energy auditor who is appointed to an audit is known as the audit team leader. The audit team leader is responsible for ensuring the requirements of the NGER Audit Determination and the other applicable standards are satisfied. The way in which this objective is achieved is at the discretion of the audit team leader.
The audit team leader must be personally involved in the assurance or verification engagement so they are part of the process as a whole. For example, this must include reviewing the outcomes of the planning phase, including the risk assessment and assurance or verification engagement plan, and being briefed on the progress of work and issues arising during the performing phase. The audit team leader must then take a lead role in the evaluation of the results of work performed and the preparation of the assurance or verification engagement report.
In practice it is not expected that the audit team leader physically and personally completes each and every one of these requirements but that they are involved in and responsible for making significant judgements and supervising the completion of these requirements.
Part 2 of the NGER Audit Determination stipulates requirements for all audit team leaders.
Subsection 2.6(1) of the NGER Audit Determination requires the audit team leader to document the process used to prepare for, carry out and report on the audit in compliance with the NGER Audit Determination.
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