Internal Audit of Energy Function

Our energy auditors augment the capability of the client’s internal auditors by bringing in energy expertise required to audit key energy performance items.

A risk mapping and opportunity identification approach is used to identify opportunities of improvement in: energy aspect of operational performance and energy related internal controls spanning energy procurement, energy/fuel storage, energy consumption, energy performance recording and reporting. Samples of data are picked and analysed by team of energy auditors backed by financial auditors. The risks/benefits are usually quantified in financial terms and categorized.

Typically walkthrough audit, desk review of energy performance data of the audit period, review of energy related commercial data and energy contracts review – form part of customized scope. Continual engagement with each quarterly audit focusing on one energy theme or key aspect is also undertaken.

 Any measurement or comprehensive monitoring by the auditors is not within the scope


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