Aviation ETS Verification Services

Understanding the airline, the legal entities, the different hubs / head office location(s)

Understanding the monitoring concept, the methods, the data sources, data flows, internal procedures

Understanding the fleet structure and routing

Assessing the risks for a misstatement and the significance of individual errors

Which data sources are prone to produce faulty data

Which data flows or processes have gaps

Defines the scope of the verification and the level of accurateness

Defines the random sampling approach

Defines the schedule of activities

Which sites / locations to visit

Which documents to be reviewed

Which persons to be interviewed

Which systems to be checked, for the verification

Verify that the monitoring plan is in use and up to date.

Carry out the verification plan by gathering data in accordance with the defined sampling methods, walkthrough tests, document reviews, analytical procedures and data review procedures.

Conduct site visits to inspect the operation of meters and monitoring systems, conduct interviews, and collect sufficient information and evidence.

The verifier might request the operator to provide any missing data or complete missing sections of audit trails, explain variations in the emissions data, or revise calculations, or adjust reported data.

Finally, after collecting sufficient evidence - the verifier does the math. The verifier has to determine that the reported figures can be calculated on the basis of the submitted monitoring plan.

In the case of insufficient data, data gaps or inconsistencies the verifier reports these findings to the AC operator.

The AC operator can - by providing additional data or documentation to the verifier - correct or heal the findings and avoid a negative attestation.

In the case of findings and corrective action by the AC operator the verifier has to retest or recalculate the data.

If the verifier can finally state with reasonable assurance, that the data in the emissions report and tonne-kilometre report is free from material misstatements he will attest this.

Final step is the provision of the external report, accompanying the attestation and an internal report for the airline operator.

The verification will be concluded with a set of recommendations to the aircraft operator for improvement.