# 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 13: Verification activities concerning the emissions report

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

1. The verifier shall implement the verification plan and, on the basis of the risk assessment, verify whether the monitoring and reporting systems, as described in the monitoring plan that has been assessed as satisfactory, exist in practice and are properly implemented.
To that end, the verifier shall consider carrying out at least the following types of procedure:
(a) enquiry with relevant staff;
(b) document inspection;
(c) observation and walkthrough procedures.
2. If applicable, the verifier shall check whether the internal control activities described in the monitoring plan are implemented effectively. For that purpose, it may consider testing the effectiveness of documented controls on the basis of a sample.

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Source: https://www.legislation.gov.uk/eur/2016/2072/article/13 (the official version)
Page: https://openlegislation.uk/eu-regulation-2016-2072/article-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.