The verifier shall design evidence-gathering activities to collect sufficient and appropriate evidence, more persuasive the higher the risk, considering inherent and detection risk, and shall design and perform analytical procedures and tests for each type of material emission or removal regardless of risk, and activities that determine conformity with the criteria; the design shall establish the existence of data trails for material emissions, removals and storage; assess the GHG information system and controls to an extent set by the risk assessment (data selection and management, collection and reporting processes, validity and accuracy systems, system design and maintenance, supporting personnel and data quality activities, instrument maintenance and calibration, previous verifications); test the data and information; and address the data aggregation process including reconciliation to underlying records and examination of material adjustments; analytical testing shall consider its ability to mitigate the risk, the reliability of the data and the likelihood of finding misstatements, with inconsistent results investigated; control testing shall establish operating effectiveness with deviations assessed; estimate testing where estimates are material shall evaluate the methodology, assumptions and data, test the controls over the estimate, develop the verifier's own estimate or range, and check consistency with prior periods and the criteria; sampling shall consider purpose and population; and the verifier shall assess whether the responsible party owns or has the right to claim reductions or removal enhancements.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.