MINERÍA la mejor puerta de acceso al sector minero MINERÍA / SEPTIEMBRE 2023 / EDICIÓN 552 90 das, puede ser un eslabón débil en el aseguramiento de los recursos y reservas minerales generados y reportados. De hecho, en el caso de las empresas que no cuenten con una función o actividad de auditoría interna establecida, la alta dirección y/o la junta directiva deben revelar a sus partes interesadas cómo se proporcionará un aseguramiento adecuado sobre la eficacia de la estructura de gobernanza, gestión de riesgos y control. Bibliografía Atlas. 2017. Mineral Resources and Ore Reserves Corporate Governance. [online]. Disponible en: <http:// www.atlasiron.com.au/irm/content/dso-resources-and-reserves.aspx?RID=241> [consultado el 18 de marzo de 2017]. De Lange, L J. 2016. Resources and reserve assurance processes – a framework for improved governance – The AusIMM International Mine Management Proceedings, pág. 21-34 (The Australasian Institute of Mining and Metallurgy: Melbourne). Gardiner-Hill, F. 2014. Liability issues arising in relation to exploration, Mineral Resource and Ore Reserve reports included in takeover documents – The AusIMM Guide to Good Practice - Segunda Edición, pág. 839842 (The Australasian Institute of Mining and Metallurgy: Melbourne). Hunt, S J y Eldridge, C S. 2014. Rio Tinto Mineral Resource and Ore Reserve governance – The AusIMM Guide to Good Practice - Segunda Edición, pág. 835838 (The Australasian Institute of Mining and Metallurgy: Melbourne). IIA. 2013. The Three Lines of Defense in effective risk management and control – IIA Position Paper, Enero 2013 (The Institute of Internal Auditors: Altamonte Springs, Fla., EE.UU.). JORC. 2012. Australasian Code for Reporting of Identified Mineral Resources and Ore Reserves. Report of the Joint Committee of the Australasian Institute of Mining and Metallurgy, Australian Institute of Geoscientists and Minerals Council of Australia (JORC). Livesley, K. 2014. Liability of Competent Persons for JORC Reports – The AusIMM Guide to Good Practice - Segunda Edición, pág. 843-848 (The Australasian Institute of Mining and Metallurgy: Melbourne). Noppé, M A. 2014. Reporting and converting resources to reserves – how confident are we, en Monograph 30 - Mineral Resource and Ore Reserve Estimation – The AusIMM Guide to Good Practice - Segunda Edición, pág. 805-814 (The Australasian Institute of Mining and Metallurgy: Melbourne). Rio Tinto. 2016. Informe Anual 2016 – Producción, Reservas y Operaciones. [en línea]. Disponible en: http://www.riotinto.com/documents/RT_AR2016_Production_reserves_operations.pdf> [consultado el 27 de mayo de 2017]. senior management and/or the company board should disclose to their stakeholders how adequate assurance on the effectiveness of the company’s governance, risk management and control structure will be provided. References Atlas. 2017. Mineral Resources and Ore Reserves Corporate Governance. [online]. Disponible en: <http://www.atlasiron.com.au/irm/content/ dso-resources-and-reserves.aspx?RID=241> [consultado el 18 de marzo de 2017]. De Lange, L J. 2016. Resources and reserve assurance processes – a framework for improved governance – The AusIMM International Mine Management Proceedings, pág. 21-34 (The Australasian Institute of Mining and Metallurgy: Melbourne). Gardiner-Hill, F. 2014. Liability issues arising in relation to exploration, Mineral Resource and Ore Reserve reports included in takeover documents – The AusIMM Guide to Good Practice - Segunda Edición, pág. 839-842 (The Australasian Institute of Mining and Metallurgy: Melbourne). Hunt, S J y Eldridge, C S. 2014. Rio Tinto Mineral Resource and Ore Reserve governance – The AusIMM Guide to Good Practice - Segunda Edición, pág. 835-838 (The Australasian Institute of Mining and Metallurgy: Melbourne). IIA. 2013. The Three Lines of Defense in effective risk management and control – IIA Position Paper, Enero 2013 (The Institute of Internal Auditors: Altamonte Springs, Fla., EE.UU.). JORC. 2012. Australasian Code for Reporting of Identified Mineral Resources and Ore Reserves. Report of the Joint Committee of the Australasian Institute of Mining and Metallurgy, Australian Institute of Geoscientists and Minerals Council of Australia (JORC). Livesley, K. 2014. Liability of Competent Persons for JORC Reports – The AusIMM Guide to Good Practice - Segunda Edición, pág. 843-848 (The Australasian Institute of Mining and Metallurgy: Melbourne). Noppé, M A. 2014. Reporting and converting resources to reserves – how confident are we, en Monograph 30 - Mineral Resource and Ore Reserve Estimation – The AusIMM Guide to Good Practice - Segunda Edición, pág. 805-814 (The Australasian Institute of Mining and Metallurgy: Melbourne). Rio Tinto. 2016. Informe Anual 2016 – Producción, Reservas y Operaciones. [en línea]. Disponible en: http://www.riotinto.com/documents/RT_ AR2016_Production_reserves_operations.pdf> [consultado el 27 de mayo de 2017].
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