Paragraph 49 Verification processF1
The verifier must implement the verification plan and, on the basis of the risk analysis, verify whether the monitoring and reporting systems, as described in the emissions monitoring plan, exist in practice and are properly implemented.
For the purpose of sub-paragraph (1), the verifier must consider carrying out the following types of processes—
enquiry with relevant staff;
document inspection;
observation and walkthrough procedures.
The verifier must verify the following—
the data flow activities and the systems used in the data flow, including information technology systems;
whether the control activities are appropriately documented, implemented, maintained and effective to mitigate the inherent risks;
whether the procedures listed in the emissions monitoring plan are effective to mitigate the inherent risks and control risks;
whether the procedures listed in the emissions monitoring plan are implemented, sufficiently documented and properly maintained.
For the purposes of sub-paragraph (3)(a), the verifier must track the data flow following the sequence and interaction of the data flow activities from primary source data to the compilation of the annual emissions report.
For the purposes of sub-paragraphs (3)(b) to (d), the verifier may use sampling methods specific to a ship provided that, based on the risk analysis, sampling is justified.