AUDIT FOLLOW-UP PHASE

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Follow-up with the Operator on outstanding IRs and clarifications required to finalise audit conclusions. Issue follow up IRs where required.

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Compilation and consolidation of all audit observations identified during fieldwork, including preliminary classification of issues by cost type, contractual relevance, and financial exposure.

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Internal review and quality control of audit findings to ensure factual accuracy, consistency, and alignment with contractual provisions.

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Evaluation of additional documentation and explanations received after fieldwork and assessment of their impact on audit observations.

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Internal alignment of audit positions within the audit team to ensure consistent interpretation and defensible conclusions.

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Preparation of draft audit exception narratives, including background, audit criteria, condition, cause, and financial impact.

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Refinement and finalisation of AEs, including confirmation of contractual references, cost allowability, and recovery mechanisms.

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Preliminary reconciliation of identified AEs with joint account balances, billings, and cash calls to confirm exposure amounts.

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Alignment of draft AEs with the Client and, where applicable, with other non-operating partners.