ISO 14064 Greenhouse Gas Verification Lead Auditor

Module 1: Greenhouse Gas Management Context

• Climate change fundamentals
• Greenhouse gases
• Emission sources
• GHG removals
• Carbon management
• Organisational responsibilities

Module 2: ISO 14064 Series Overview

• ISO 14064 structure
• Purpose and scope
• Key terminology
• GHG accounting framework
• Verification framework
• Application of the standards

Module 3: ISO 14064-1 Requirements

• Organisational GHG inventories
• Quantification requirements
• Reporting requirements
• GHG information
• Inventory management
• Organisational responsibilities

Module 4: ISO 14064-2 Requirements

• GHG projects
• Project boundaries
• Baseline scenarios
• Emission reductions
• Removal enhancements
• Monitoring requirements

Module 5: ISO 14064-3 Requirements

• Verification principles
• Validation concepts
• Verification requirements
• Verification process
• Evidence requirements
• Verification conclusions

Module 6: GHG Accounting Principles

• Relevance
• Completeness
• Consistency
• Accuracy
• Transparency
• Conservative approaches

Module 7: Organisational Boundaries

• Boundary determination
• Operational control
• Financial control
• Equity share concepts
• Organisational changes
• Boundary documentation

Module 8: Reporting Boundaries

• Direct emissions
• Indirect emissions
• Significant indirect emissions
• Emission categories
• Reporting criteria
• Boundary evaluation

Module 9: GHG Sources, Sinks & Reservoirs

• Stationary combustion
• Mobile combustion
• Process emissions
• Fugitive emissions
• Energy-related emissions
• GHG removals

Module 10: GHG Quantification Methodologies

• Activity data
• Emission factors
• Measurement approaches
• Calculation methods
• Estimation methods
• Quantification documentation

Module 11: GHG Inventory Assessment

• Inventory structure
• Source completeness
• Data consolidation
• Calculation review
• Inventory consistency
• Reporting accuracy

Module 12: Base Year & Recalculations

• Base year selection
• Structural changes
• Methodology changes
• Recalculation thresholds
• Historical consistency
• Comparability

Module 13: GHG Data Management

• Data collection
• Data quality
• Information systems
• Internal controls
• Record management
• Data traceability

Module 14: Verification Principles

• Impartiality
• Evidence-based approach
• Professional judgement
• Due professional care
• Confidentiality
• Verification integrity

Module 15: Verification Engagement Planning

• Engagement objectives
• Verification scope
• Verification criteria
• Level of assurance
• Verification activities
• Resource requirements

Module 16: Materiality in GHG Verification

• Materiality concepts
• Quantitative materiality
• Qualitative materiality
• Materiality thresholds
• Potential misstatements
• Materiality assessment

Module 17: Verification Risk Assessment

• Inherent risk
• Control risk
• Detection risk
• Risk identification
• Risk evaluation
• Risk-based verification

Module 18: Strategic Analysis

• Organisational activities
• GHG sources
• Reporting environment
• Information systems
• Control environment
• Verification priorities

Module 19: Evidence Collection

• Verification evidence
• Evidence sufficiency
• Evidence appropriateness
• Documentation review
• Interviews
• Observation

Module 20: Sampling Techniques

• Sampling principles
• Data sampling
• Site sampling
• Risk-based sampling
• Sample selection
• Sampling documentation

Module 21: Data Verification & Recalculation

• Source data review
• Calculation checking
• Emission factor verification
• Reperformance
• Data reconciliation
• Analytical procedures

Module 22: Site Verification Activities

• Site planning
• Physical observations
• Equipment review
• Process verification
• Personnel interviews
• Site evidence

Module 23: Evaluating Internal Controls

• GHG information controls
• Data approval
• Responsibilities
• Control effectiveness
• Control weaknesses
• Verification implications

Module 24: Identifying Misstatements

• Data discrepancies
• Calculation errors
• Classification errors
• Omissions
• Material misstatements
• Evaluating corrections

Module 25: Verification Findings

• Findings development
• Evidence linkage
• Findings documentation
• Communicating issues
• Corrective responses
• Follow-up activities

Module 26: Verification Documentation

• Working papers
• Evidence records
• Verification trail
• Review documentation
• Document control
• Record retention

Module 27: Verification Reporting

• Verification conclusions
• Verification statements
• Reporting content
• Limitations
• Findings communication
• Report consistency

Module 28: Leading the Verification Team

• Team responsibilities
• Task allocation
• Team communication
• Progress monitoring
• Technical review
• Managing verification activities

Module 29: Managing Complex Verification Engagements

• Multiple locations
• Complex inventories
• Data uncertainty
• Significant indirect emissions
• Conflicting evidence
• Professional judgement

Module 30: Verification Programme Review & Improvement

• Verification performance
• Lessons learned
• Process review
• Quality improvement
• Verification consistency
• Continual improvement