Paragraph 48 Verification planF1
The verifier must draft a verification plan commensurate with the information obtained and the risks identified during the risk analysis.
The verification plan must include—
a verification programme describing the nature and scope of the verification activities and the time and manner in which they are to be carried out;
a test plan setting out the scope and methods of testing the control activities as well as the procedures for control activities;
a data sampling plan setting out the scope and methods of data sampling relating to data points underlying the aggregated maritime emissions, fuel consumption or other relevant information in the annual emissions report.
The verifier must set up the test plan referred to sub-paragraph (2)(b) 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 paragraph 41(4)(b) or (c).
When determining the sampling size and sampling activities for testing the control activities under sub-paragraph (2)(b), the verifier must consider the following elements—
the inherent risks;
the control environment;
the relevant control activities;
the requirement to deliver a verification opinion with reasonable assurance.
When determining the sampling size and sampling activities for sampling the data referred to in sub-paragraph (2)(c), the verifier must consider the following elements—
the inherent risks and control risks;
the results of the analytical procedures;
the requirement to deliver a verification opinion with reasonable assurance;
the materiality level;
the materiality of the contribution of an individual data element for the overall data set.
The verifier must set up and implement the verification plan such that the verification risk is reduced to an acceptable level to obtain reasonable assurance that the maritime operator’s report is free from material misstatements.
The verifier must 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.