When undertaking an audit the authorised officer will:

• Write, telephone or visit you to let you know that an audit will be conducted
• Explain the process and the scope of the audit
• Specify the records to be produced
• Give you a reasonable period to assemble those records for either submission for desk audit or arranging a time and place to interview you or a representative
• Confirm arrangements in writing
• The field audits will be conducted by authorised officers appointed pursuant to section 14 of the Mining Act 1971
• During an audit the authorised officer will conduct interviews and make enquiries to establish compliance with legislation, and both examine and test some of your internal financial records.

You will receive written advice of the outcome of the audit and any proposed action.