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Requirements and processes for audits: Inherent risk registers and update to audit guidelines
Closed
28 Feb – 11 Apr 2017
14 submissions received (view submissions)
We are consulting on inherent risk registers and updated guidelines for auditors and audited participants, to reflect changes to the Electricity Industry Participation Code 2010 (Code) that come into force on 1 June 2017.
This is the second of two planned consultations on guidelines and supporting information for the audit regime. This consultation seeks feedback on inherent risk registers and updated guidelines for:
- reconciliation participants
- distributors
- metering equipment providers
- participants who are approved to operate approved test houses
- dispatchable load purchasers.
Consultation Papers
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Audit Regime Inherent Risk Register - ATHs
Audit-Regime-Inherent-Risk-Register-ATHs.PDF (PDF, 90 KB)
Last updated: 28 February 2017
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Audit Regime Inherent Risk Register - Dispatchable Load Purchasers
Audit-Regime-Inherent-Risk-Register-Dispatchable-Load-Purchasers.PDF (PDF, 64 KB)
Last updated: 28 February 2017
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Audit Regime Inherent Risk Register - Distributors
Audit-Regime-Inherent-Risk-Register-Distributors.PDF (PDF, 83 KB)
Last updated: 28 February 2017
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Audit Regime Inherent Risk Register - Metering Equipment Providers
Audit-Regime-Inherent-Risk-Register-Metering-Equipment-Providers.PDF (PDF, 118 KB)
Last updated: 28 February 2017
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Audit Regime Inherent Risk Register - Reconciliation Participants
Audit-Regime-Inherent-Risk-Register-Reconciliation-Participants.PDF (PDF, 113 KB)
Last updated: 28 February 2017
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Consultation Paper - Requirement and process for audits inherent risk register and update to audit guidelines
Last updated: 28 February 2017
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Draft ATH Auditor Guidelines - 28 February 2017
Draft-ATH-Auditor-Guidelines-28-February-2017.pdf (PDF, 621 KB)
Last updated: 28 February 2017
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Draft Dispatchable Load Purchaser Auditor Guidelines - 28 February 2017
Draft-Dispatchable-Load-Purchaser-Auditor-Guidelines-28-February-2017.pdf (PDF, 609 KB)
Last updated: 28 February 2017
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Draft Distributor Auditor Guidelines - 28 February 2017
Draft-Distributor-Auditor-Guidelines-28-February-2017.pdf (PDF, 666 KB)
Last updated: 28 February 2017
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Draft Metering Equipment Provider Auditor Guidelines - 28 February 2017
Draft-Metering-Equipment-Provider-Auditor-Guidelines-28-February-2017.pdf (PDF, 655 KB)
Last updated: 28 February 2017
Summary of submissions
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ATH Auditor Guidelines
ATH-Auditor-Guidelines.pdf (PDF, 532 KB)
Last updated: 16 May 2017
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Audit Regime Inherent Risk Register - ATHs
Audit-Regime-Inherent-Risk-Register-ATHs.pdf (PDF, 320 KB)
Last updated: 16 May 2017
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Audit Regime Inherent Risk Register - Distributors
Audit-Regime-Inherent-Risk-Register-Distributors.pdf (PDF, 271 KB)
Last updated: 16 May 2017
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Audit Regime Inherent Risk Register - Metering Equipment Providers
Audit-Regime-Inherent-Risk-Register-Metering-Equipment-Providers.pdf (PDF, 410 KB)
Last updated: 16 May 2017
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Audit Regime Inherent Risk Register - Reconciliation Participants
Audit-Regime-Inherent-Risk-Register-Reconciliation-Participants.pdf (PDF, 358 KB)
Last updated: 16 May 2017
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Audit Regime Inherent Risk Register Dispatchable Load Purchasers
Audit-Regime-Inherent-Risk-Register-Dispatchable-Load-Purchasers.pdf (PDF, 240 KB)
Last updated: 16 May 2017
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Decisions and reasons paper - inherent risk register and audit guidelines
Decisions-and-reasons-paper-inherent-risk-register-and-audit-guidelines.pdf (PDF, 374 KB)
Last updated: 16 May 2017
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Dispatchable Load Purchaser Auditor Guidelines
Dispatchable-Load-Purchaser-Auditor-Guidelines.pdf (PDF, 545 KB)
Last updated: 16 May 2017
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Distributor Auditor Guidelines
Distributor-Auditor-Guidelines.pdf (PDF, 591 KB)
Last updated: 16 May 2017
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Inherent risk register guidelines
Inherent-risk-register-guidelines.pdf (PDF, 318 KB)
Last updated: 16 May 2017
Submissions
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Contact
Contact-Inherent-risk-registers-and-update-to-audit-guidelines-consult....pdf (PDF, 403 KB)
Last updated: 02 May 2017
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Ewa Glowacka
Ewa-Glowacka-inherent-risk-register-and-guidelines.pdf (PDF, 193 KB)
Last updated: 02 May 2017
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Genesis Energy
Last updated: 02 May 2017
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Mercury Energy
Mercury-Energy-submission-EA-Consultation-Risk-Register-final.pdf (PDF, 153 KB)
Last updated: 02 May 2017
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Meridian
Last updated: 02 May 2017
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Metrix
Metrix-Consultation-Paper-Requirements-and-processes-for-audits.pdf (PDF, 180 KB)
Last updated: 02 May 2017
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Momentous Consulting
Momentous-Consulting-Covering-letter-Inherent-risk-registers-and-audit-guidelines.pdf (PDF, 354 KB)
Last updated: 02 May 2017
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Nova
Nova-submission-Requirements-and-Processes-for-Audits-Risk-registers-updates.pdf (PDF, 195 KB)
Last updated: 02 May 2017
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Orion
Orion-submission-on-inherent-risk-registers-and-audit-guidelines-Mar-17-Final.pdf (PDF, 556 KB)
Last updated: 02 May 2017
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Powerco
Powerco-submission-Requirements-and-processes-for-audits.pdf (PDF, 129 KB)
Last updated: 02 May 2017
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Requirements and Processes for Audits: New Guidelines
Closed
25 Oct – 20 Dec 2016
11 submissions received (view submissions)
We are consulting on guidelines and supporting information for auditors and audited participants, to reflect changes to the Electricity Industry Participation Code 2010 (Code) that will come into force on 1 June 2017.
This is the first of two planned consultations on guidelines and supporting information for the audit regime. This consultation seeks feedback on:
- an amended purpose statement for the audit regime
- a participant guideline for audits
- an auditor protocol
- a risk and materiality guideline
- guidelines and tools for distributed unmetered load audits
- a guideline for ATH audits.
Consultation Papers
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Download a ZIP file containing all documents
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Appendix I Format for submissions
Appendix-I-Format-for-submissions.docx (DOCX, 46 KB)
Last updated: 25 October 2016
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ATH Audit Guideline
ATH-Audit-Guideline.PDF (PDF, 407 KB)
Last updated: 25 October 2016
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Auditor Protocol
Auditor-Protocol.PDF (PDF, 280 KB)
Last updated: 25 October 2016
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Consultation paper - Requirements and Processes for Audits: New Guidelines
Requirements-and-Processes-for-Audits-New-Guidelines-Consultation-paper.PDF (PDF, 165 KB)
Last updated: 25 October 2016
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DUML audit guideline
DUML-audit-guideline.PDF (PDF, 170 KB)
Last updated: 25 October 2016
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DUML database auditing tool
DUML-database-auditing-tool.zip (ZIP, 1.2 MB)
Last updated: 25 October 2016
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DUML statistical sampling guideline
DUML-statistical-sampling-guideline.PDF (PDF, 411 KB)
Last updated: 25 October 2016
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DUML Wattage Table
DUML-Wattage-Table.xlsx (XLSX, 12 KB)
Last updated: 25 October 2016
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Participant Audit Guideline
Participant-Audit-Guideline.PDF (PDF, 242 KB)
Last updated: 25 October 2016
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Risk and materality guideline
Risk-and-materality-guideline.PDF (PDF, 377 KB)
Last updated: 25 October 2016
Summary of submissions
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Auditor Protocol
Auditor-Protocol.pdf (PDF, 477 KB)
Last updated: 02 May 2017
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DUML audit guideline
DUML-audit-guideline.pdf (PDF, 272 KB)
Last updated: 02 May 2017
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DUML database auditing tool v1.04
DUMLdatabaseauditingtoolv1-04.zip (ZIP, 1.1 MB)
Last updated: 02 May 2017
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DUML statistical sampling guideline
DUML-statistical-sampling-guideline.pdf (PDF, 599 KB)
Last updated: 02 May 2017
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Participant Audit Guideline
Participant-Audit-Guideline.pdf (PDF, 445 KB)
Last updated: 02 May 2017
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Requirements and processes for audits new guidelines decision paper
Requirements-and-processes-for-audits-new-guideilnes-decision-paper.pdf (PDF, 417 KB)
Last updated: 02 May 2017
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Risk and materality guideline
Risk-and-materality-guideline-26-04-2017.pdf (PDF, 523 KB)
Last updated: 02 May 2017
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Standardised table to streetlight wattages
Standardised-table-to-streetlight-wattages.xlsx (XLSX, 24 KB)
Last updated: 02 May 2017
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Summary of Submissions - Requirements and Processes for Audits New Guidelines
Summary-of-Submissions-Requirements-and-Processes-for-Audits-New-Guidelines.pdf (PDF, 408 KB)
Last updated: 02 May 2017
Submissions
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Contact Energy
Contact-Energy.PDF (PDF, 337 KB)
Last updated: 07 February 2017
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Genesis Energy
Genesis-Energy.PDF (PDF, 68 KB)
Last updated: 07 February 2017
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Independent Electricity Generators Association
Last updated: 07 February 2017
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Mercury Energy
Mercury-Energy.PDF (PDF, 79 KB)
Last updated: 07 February 2017
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Meridian Energy
Meridian-Energy.PDF (PDF, 143 KB)
Last updated: 07 February 2017
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Nova
Last updated: 07 February 2017
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Orion NZ
Last updated: 07 February 2017
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Transpower
Transpower-NZ-Ltd.PDF (PDF, 417 KB)
Last updated: 07 February 2017
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Trustpower
Last updated: 07 February 2017
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Vector
Last updated: 07 February 2017
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Review of participant audit regime
Closed
10 Nov – 22 Dec 2015
17 submissions received (view submissions)
We are proposing a number of changes to the participant audit regime (regime). These changes include clarifying the purpose of the audit regime, better aligning governance of the audit regime with international best practice as well as operational enhancements to improve the efficiency of the audit regime. The consultation proposes amendments to the Code, amendments to existing guidelines and the creation of new guidelines.
Consultation Papers
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Download a ZIP file containing all documents
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Appendix B - Format for submissions
Appendix-B-Format-for-submissions.DOCX (DOCX, 46 KB)
Last updated: 10 November 2015
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Consultation Paper - review of participant audit regime
Consultation-Paper-review-of-participant-audit-regime.pdf (PDF, 812 KB)
Last updated: 10 November 2015
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Supplementary Information - Benchmarking of audit regime against audit best practice
Supplementary-Information-Benchmarking-of-audit-regime-against-audit-best-practice.PDF (PDF, 137 KB)
Last updated: 10 November 2015
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Supplementary Information - CBA Participant Audit Regime
Supplementary-Information-CBA-Participant-Audit-Regime.XLSX (XLSX, 105 KB)
Last updated: 10 November 2015
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Supplementary Information - Draft risk based planning principles
Supplementary-Information-Draft-risk-based-planning-principles.PDF (PDF, 118 KB)
Last updated: 10 November 2015
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Supplementary Information - Summary of consultation with audit experts
Supplementary-Information-Summary-of-consultation-with-audit-experts.PDF (PDF, 41 KB)
Last updated: 10 November 2015
Summary of submissions
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Decisions and reasons paper
Review-of-participant-audit-regime-Decisions-and-reasons-paper.pdf (PDF, 515 KB)
Last updated: 28 June 2016
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Response to submissions
Review-of-participant-audit-regime-Response-to-submissions.pdf (PDF, 1.3 MB)
Last updated: 28 June 2016
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Summary of submissions
Summary-of-submissions-Review-of-participant-audit-regime.pdf (PDF, 722 KB)
Last updated: 21 March 2016
Submissions
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Download a ZIP file containing all documents
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Advanced Metering Services
Advanced-Metering-Services.pdf (PDF, 223 KB)
Last updated: 19 January 2016
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Contact Energy
Contact-Energy.pdf (PDF, 367 KB)
Last updated: 19 January 2016
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Genesis Energy
Genesis-Energy.pdf (PDF, 2.9 MB)
Last updated: 19 January 2016
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Meridian Energy
Last updated: 19 January 2016
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Mighty River Power
Last updated: 20 January 2016
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Momentous Consulting - Covering letter
Momentous-Consulting-Covering-letter.pdf (PDF, 202 KB)
Last updated: 19 January 2016
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Momentous Consulting Appendix B
Momentous-Consulting-Appendix-B.pdf (PDF, 294 KB)
Last updated: 19 January 2016
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Nova Energy
Last updated: 19 January 2016
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Orion
Last updated: 19 January 2016
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Paul Troon Consultancy
Paul-Troon-Consultancy.pdf (PDF, 234 KB)
Last updated: 19 January 2016
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