# Commission Delegated Regulation (EU) 2016/2072 of 22 September 2016 on the verification activities and accreditation of verifiers pursuant to Regulation (EU) 2015/757 of the European Parliament and of the Council on the monitoring, reporting and verification of carbon dioxide emissions from maritime transport (Text with EEA relevance), Article 11: Risk assessment to be carried out by verifiers

Extent: E+W+S+N.I.

1. In addition to the elements referred to in paragraphs 1, 2 and 3 of Article 15 of Regulation (EU) 2015/757, the verifier shall identify and analyse all of the following:
(a) the inherent risks;
(b) the control risks;
(c) the detection risks.
2. The verifier shall consider areas of higher verification risk and at least the following: voyage data, fuel consumption, CO2 emissions, distance travelled, time spent at sea, cargo carried and aggregation of data in the emissions report.
3. When identifying and analysing the aspects referred to in paragraph 2, the verifier shall consider the existence, completeness, accuracy, consistency, transparency and relevance of the information reported.
4. Where appropriate in the light of the information obtained in the course of the verification, the verifier shall revise the risk assessment and modify or repeat the verification activities to be performed.

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Source: https://www.legislation.gov.uk/eur/2016/2072/article/11 (the official version)
Page: https://openlegislation.uk/eu-regulation-2016-2072/article-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.