Process-Metals Accounting Audits
Metal accounting audits can be required for a number of reasons. For example, it could be necessary as part of an assessment and improvement of plant metallurgical performance, or as a check on security issues around the plant or as part of a mine-wide metallurgical accounting exercise. As part of these exercises it is necessary to audit the historical operating data, the actual physical plant and equipment, and plant inventory details.
SRK would always visit the plant/operation in order to:
- collect current and historical operating data including feed, products and waste stream information;
- review and assess the different measurement methods used in the normal plant accounting process (e.g. conveyor weightometer accuracy, slurry mass flow instrumentation, sampling metods, analytical methods and reliability, etc);
- undertake an inventory audit including items of equipment as well as the overall operation in order to identify specific metal inventory issues within the circuit and where necessary to instigate a full circuit inventory exercise (e.g. stockpiles, gold lock up in leaching and adsorption/desorption circuits, product storage, etc);
- comment on any security issues that may affect metal accounting; and
- review the metal accounting procedures used.
The results of the metal accounting audit would be presented in a report identifying any shortcomings in the practice and procedures used with recommendations for improvement.
SRK has access to a broad base of personnel who have experience of different operations and processes and are familiar with the normal accounting methods used on metallurgical plants throughout the world.
- Use of experienced metallurgical engineers.
- Site visits and current and historical data collection.
- Plant metallurgical Inventory reviews.
- Review of operating practices pertinent to metal accounting issues.
- Detailed reporting identifying issues requiring attention and potential improvements to the overall metal accounting practice and procedures.
- SRK is also able to undertake International Cyanide Code auditing of operations using accredited staff.