What is WGEI


Audit of Extractive Industries (EI) has received increased attention in the past years, both within the INTOSAI community and in other international fora. Strong and effective Supreme Audit Institutions can contribute to better and more transparent oversight of Extractive Industries (EI) and help to ensure that governments manage natural resources in the best interest of the public. A number of initiatives are underway to strengthen SAI’s ability to fulfill this function. At the same time, several stakeholders have made a strong call for more systematic compilation of the many experiences, tools and lessons held by different SAIs and partners, and a more formal platform for advancing this field of work in a coordinated way.

In October 2012, the Steering Committee (SC) of the International Organization of Supreme Audit Institutions (INTOSAI) Donor Cooperation mandated the INTOSAI-Donor Secretariat to conduct a survey on Supreme Audit Institutions (SAI) involvement in Extractive Industries (EI) governance. The survey indicated many challenges in auditing extractive industries which include; technical complexity of the EI, lack of knowledge of business processes, the governance set up and associated risks, the need for capacity building and retention of specialised staff and mandate limitations. SAIs came forward to express a need for more knowledge of the EI and a need to exchange experiences in EI audit. The survey report was endorsed by the Congress in October 2013. In line with INTOSAI Strategies to support Goal 3 to establish new and maintain existing Work Groups, the INTOSAI Congress established a new Working Group to study the EI and develop guidance and best practice.

The WGEI is chaired by SAI Uganda and currently composes of some 42 members from all five INTOSAI regions. The WGEI held its first meeting in Kampala, Uganda 25-27 August 2014. Running up to the meeting, the WGEI Chair and Secretariat had conducted a survey amongst WGEI members confirming that knowledge and experience sharing, networking, and also outreach to stakeholders outside the INTOSAI community are seen as priority objectives. The WGEI Activity Plan mirrors these needs with a wide range of capacity building and networking activities within and beyond the INTOSAI community. The WGEI meeting in Kampala acknowledged that some of these activities expand the current mandate and resource capacity of the WGEI and Secretariat.

The meeting therefore underscored the need to establish a Community of Practice as an operational tool to achieve specific WGEI objectives, and as a platform for interaction both within and beyond INTOSAI. The CoP will be headed by a CoP Coordinator who manages activities.

The scope of the Working Group on Audit of Extractive Industry covers oil, gas and solid minerals.

Goal of the WGEI

The Working group will strive to promote the audit of extractive industries within the INTOSAI community in order to promote good governance and Sustainable development for UN post-2015 agenda.

For more information on the goal and objectives of the WGEI – see WGEI Terms of References.


The Working Group on Audit of Extractive Industries is based on open and voluntary membership by SAIs with expertise, experience and (or) interest in extractive industries. The Working Group may invite observing membership from related industries, bodies and organisations.

There will be a community of practice which shall be open to all members of INTOSAI. The Working Group may invite participation by other organisations, institutions, individuals and other stakeholders working in the extractive industries or related industries.

For more information on the members of the WGEI – see WGEI Members.