CHAPTER II

VERIFICATION

Verification plan
Article 13
1
The verifier shall draft a verification plan commensurate with the information obtained and the risks identified during the strategic analysis and the risk analysis, and including at least:
a
a verification programme describing the nature and scope of the verification activities as well as the time and manner in which these activities are to be carried out;
b
a test plan setting out the scope and methods of testing the control activities as well as the procedures for control activities;
c
a data sampling plan setting out the scope and methods of data sampling related to data points underlying the aggregated emissions in the operator or aircraft operator’s emission report or the aggregated tonne-kilometre data in the aircraft operator’s tonne-kilometre report.
2
The verifier shall set up the test plan referred to in point (b) of paragraph 1 in a manner that allows it to determine the extent to which the relevant control activities may be relied on for the purposes of assessing compliance with the requirements mentioned in Article 7(4)(b).
When determining the sampling size and sampling activities for testing the control activities, the verifier shall consider the following elements:
a
the inherent risks;
b
the control environment;
c
the relevant control activities;
d
the requirement to deliver a verification opinion with reasonable assurance.
3
When determining the sampling size and sampling activities for sampling the data referred to in point (c) of paragraph 1, the verifier shall consider the following elements:
a
the inherent risks and control risks;
b
the results of the analytical procedures;
c
the requirement to deliver a verification opinion with reasonable assurance;
d
the materiality level;
e
the materiality of the contribution of an individual data element to the overall data set.
4
The verifier shall set up and implement the verification plan such that the verification risk is reduced to an acceptable level to obtain reasonable assurance that the operator’s or aircraft operator’s report is free from material misstatements.
5
The verifier shall update the risk analysis and the verification plan, and adapt the verification activities during the verification when it finds additional risks that need to be reduced or when there is less actual risk than initially expected.