Paragraph 27 Control systemF1
The maritime operator must—
carry out a risk assessment to identify sources of risks of errors in the data flow from primary data to final data in the annual emissions report;
establish, document, implement and maintain an effective control system to ensure that any reports resulting from data flow activities—
do not contain misstatements;
are in conformity with the emissions monitoring plan;
comply with this Schedule;
make the risk assessment referred to in paragraph (a) available—
to the regulator upon request;
for the purposes of verification.
For the purposes of sub-paragraph (1), the maritime operator must—
establish, document, implement and maintain written procedures, separately from the emissions monitoring plan, for data flow activities as well as for control activities;
include references to and a description of those procedures in the emissions monitoring plan;
make any written documentation of the procedures available—
to the regulator upon request;
for the purposes of verification.
Control activities referred to in sub-paragraph (2) include, where applicable—
quality assurance of the relevant measurement equipment;
quality assurance of information technology systems ensuring that the relevant systems are designed, documented, tested, implemented, controlled and maintained in a way that ensures processing reliable, accurate and timely data in accordance with the risks identified in accordance with sub-paragraph (1);
segregation of duties in the data flow activities and control activities, as well as management of necessary competencies;
internal reviews and validation of data;
corrections and corrective action;
control of out-sourced processes;
keeping records and documentation including the management of document versions.