Earlier today, The Auditing Roundtable, the leading organization for environmental, health and safety auditors, officially released its auditor guidance document for applying the US GAO Government Auditing Standards (GAGAS) to the independent private sector audits (IPSAs) for conflict minerals reports.
The document represents 14 months of work by the Roundtable’s Conflict Minerals Interest Group and was approved by the organization’s Board of Directors during the week of February 24, 2014. It is expected to be updated periodically as new information and regulatory changes/interpretations emerge.
The guidance document provides a short introduction and background, then moves to a Q&A format reflecting what the Interest Group determined to be fundamental questions. It is available to the public free of charge.