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Audits conducted under the various schemes administered by the Clean Energy Regulator comprise a key compliance monitoring measure.
There are two different types of audits, as stated in subsection 1.5(2) of the NGER Audit Determination:
Assurance and verification engagements may examine any or all aspects of an audited body’s compliance with the legislation governing the schemes administered by the Clean Energy Regulator and other subordinate legislation, including:
The purpose of an assurance engagement is to provide an independent conclusion on whether the audited body has complied, in all material respects, with specified requirements of the legislation governing the schemes administered by the Clean Energy Regulator.
In contrast to assurance, a verification engagement is an independent assessment of specific areas of compliance, presented in the form of factual findings.
Refer to chapter 5 for guidance on the difference between verification and assurance engagements.
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The Clean Energy Regulator is a Government body responsible for accelerating carbon abatement for Australia.