emissions offset project auditing as quality assurance discipline: a forest inventory perspective
DESCRIPTION
Emissions offset project auditing as quality assurance discipline: a forest inventory perspective. 2013 Western Mensurationists Meeting, Leavenworth, WA 25 June 2013. Three questions:. What do forest inventory professionals know about quality assurance? - PowerPoint PPT PresentationTRANSCRIPT
![Page 1: Emissions offset project auditing as quality assurance discipline: a forest inventory perspective](https://reader035.vdocuments.net/reader035/viewer/2022062723/56813b85550346895da4afb7/html5/thumbnails/1.jpg)
© SCS Global Services | 1
Emissions offset project auditing as quality assurance discipline: a
forest inventory perspective2013 Western Mensurationists Meeting, Leavenworth, WA
25 June 2013
![Page 2: Emissions offset project auditing as quality assurance discipline: a forest inventory perspective](https://reader035.vdocuments.net/reader035/viewer/2022062723/56813b85550346895da4afb7/html5/thumbnails/2.jpg)
© Scientific Certification Systems | 2© SCS Global Services | 2
Three questions:
What do forest inventory professionals know about quality assurance?
What do auditors know about quality assurance?
Can quality assurance ideas from the world of auditing be of any interest in a forest inventory setting?
![Page 3: Emissions offset project auditing as quality assurance discipline: a forest inventory perspective](https://reader035.vdocuments.net/reader035/viewer/2022062723/56813b85550346895da4afb7/html5/thumbnails/3.jpg)
© Scientific Certification Systems | 3© SCS Global Services | 3
“Timber cruiser”, Ken Brauner, 1992
http://www.kenbrauner.com/home/kb1/page_477_218/timber_cruiser_art_print.html
![Page 4: Emissions offset project auditing as quality assurance discipline: a forest inventory perspective](https://reader035.vdocuments.net/reader035/viewer/2022062723/56813b85550346895da4afb7/html5/thumbnails/4.jpg)
© Scientific Certification Systems | 4© SCS Global Services | 4
http://www.zazzle.com
![Page 5: Emissions offset project auditing as quality assurance discipline: a forest inventory perspective](https://reader035.vdocuments.net/reader035/viewer/2022062723/56813b85550346895da4afb7/html5/thumbnails/5.jpg)
© Scientific Certification Systems | 5© SCS Global Services | 5
Emissions offset projects
http://commons.wikimedia.org/wiki/File:Smokestacks_3958.jpg http://commons.wikimedia.org/wiki/File:Douglas_Firs_Mount_Hood_National_Forest.jpg
![Page 6: Emissions offset project auditing as quality assurance discipline: a forest inventory perspective](https://reader035.vdocuments.net/reader035/viewer/2022062723/56813b85550346895da4afb7/html5/thumbnails/6.jpg)
© Scientific Certification Systems | 6© SCS Global Services | 6
The number(usually expressed in metric tonnes CO2-equivalent)
![Page 7: Emissions offset project auditing as quality assurance discipline: a forest inventory perspective](https://reader035.vdocuments.net/reader035/viewer/2022062723/56813b85550346895da4afb7/html5/thumbnails/7.jpg)
© Scientific Certification Systems | 7© SCS Global Services | 7
The number(usually expressed in metric tonnes CO2-equivalent)
•Spreadsheets•Access/SQL Server databases•Scripted processes•Modeling software (e.g., growth-and-yield models)
![Page 8: Emissions offset project auditing as quality assurance discipline: a forest inventory perspective](https://reader035.vdocuments.net/reader035/viewer/2022062723/56813b85550346895da4afb7/html5/thumbnails/8.jpg)
© Scientific Certification Systems | 9© SCS Global Services | 9
(Adapted from financial auditing methods via ISO 14064-3:2006)
A framework for quality assurance
![Page 9: Emissions offset project auditing as quality assurance discipline: a forest inventory perspective](https://reader035.vdocuments.net/reader035/viewer/2022062723/56813b85550346895da4afb7/html5/thumbnails/9.jpg)
© Scientific Certification Systems | 10© SCS Global Services | 10
Complexity of the system
Multiple forest inventories?
Different growth models?
![Page 10: Emissions offset project auditing as quality assurance discipline: a forest inventory perspective](https://reader035.vdocuments.net/reader035/viewer/2022062723/56813b85550346895da4afb7/html5/thumbnails/10.jpg)
© Scientific Certification Systems | 11© SCS Global Services | 11
Key risks in the system
Manual transfer errors
Spreadsheet calculation errors
Errors in software operation
![Page 11: Emissions offset project auditing as quality assurance discipline: a forest inventory perspective](https://reader035.vdocuments.net/reader035/viewer/2022062723/56813b85550346895da4afb7/html5/thumbnails/11.jpg)
© Scientific Certification Systems | 12© SCS Global Services | 12
Quality control processes
Built-in data validation?
Manual quality control checks?
Sniff test?
![Page 12: Emissions offset project auditing as quality assurance discipline: a forest inventory perspective](https://reader035.vdocuments.net/reader035/viewer/2022062723/56813b85550346895da4afb7/html5/thumbnails/12.jpg)
© Scientific Certification Systems | 13© SCS Global Services | 13
Remaining areas of risk
Focus on biggest areas of “residual” risk
Likelihood of residual risk determines how much to check
![Page 13: Emissions offset project auditing as quality assurance discipline: a forest inventory perspective](https://reader035.vdocuments.net/reader035/viewer/2022062723/56813b85550346895da4afb7/html5/thumbnails/13.jpg)
© Scientific Certification Systems | 14© SCS Global Services | 14
Tools for data testing
![Page 14: Emissions offset project auditing as quality assurance discipline: a forest inventory perspective](https://reader035.vdocuments.net/reader035/viewer/2022062723/56813b85550346895da4afb7/html5/thumbnails/14.jpg)
© Scientific Certification Systems | 15© SCS Global Services | 15
Vouching
![Page 15: Emissions offset project auditing as quality assurance discipline: a forest inventory perspective](https://reader035.vdocuments.net/reader035/viewer/2022062723/56813b85550346895da4afb7/html5/thumbnails/15.jpg)
© Scientific Certification Systems | 16© SCS Global Services | 16
Retracing
![Page 16: Emissions offset project auditing as quality assurance discipline: a forest inventory perspective](https://reader035.vdocuments.net/reader035/viewer/2022062723/56813b85550346895da4afb7/html5/thumbnails/16.jpg)
© Scientific Certification Systems | 17© SCS Global Services | 17
Recomputation
![Page 17: Emissions offset project auditing as quality assurance discipline: a forest inventory perspective](https://reader035.vdocuments.net/reader035/viewer/2022062723/56813b85550346895da4afb7/html5/thumbnails/17.jpg)
© Scientific Certification Systems | 18© SCS Global Services | 18
The number(usually expressed in metric tonnes CO2-equivalent)
•Spreadsheets•Access/SQL Server databases•Scripted processes•Modeling software (e.g., growth-and-yield models)
•Measured forest inventory data•Assumptions/parameters•Other input values
![Page 18: Emissions offset project auditing as quality assurance discipline: a forest inventory perspective](https://reader035.vdocuments.net/reader035/viewer/2022062723/56813b85550346895da4afb7/html5/thumbnails/18.jpg)
© Scientific Certification Systems | 19© SCS Global Services | 19
Tools from emissions offset auditing can:
Help us to strategically assess our own quantitative procedures for weakness and possible improvements.
Facilitate critical evaluation of data originating from within other organizations (or even our own organization)
![Page 19: Emissions offset project auditing as quality assurance discipline: a forest inventory perspective](https://reader035.vdocuments.net/reader035/viewer/2022062723/56813b85550346895da4afb7/html5/thumbnails/19.jpg)
© Scientific Certification Systems | 20© SCS Global Services | 20
Questions?
Zane Haxtema [email protected]
+1-510-292-5968 direct zane.haxtema Skype
![Page 20: Emissions offset project auditing as quality assurance discipline: a forest inventory perspective](https://reader035.vdocuments.net/reader035/viewer/2022062723/56813b85550346895da4afb7/html5/thumbnails/20.jpg)
© Scientific Certification Systems | 21© SCS Global Services | 21
Supplementary Slides
![Page 21: Emissions offset project auditing as quality assurance discipline: a forest inventory perspective](https://reader035.vdocuments.net/reader035/viewer/2022062723/56813b85550346895da4afb7/html5/thumbnails/21.jpg)
© Scientific Certification Systems | 22© SCS Global Services | 22
(Adapted from financial auditing principles*)
A sample size framework
MAR = AR / (IR * CR)
MAR = Max. audit risk (risk that errors not caught by audit)
AR = allowable risk (acceptable risk of a “false positive”)
IR = Inherent risk (inherent risk of errors occurring)
CR = Control risk (risk that errors not caught by controls)
*As specifically described in PCAOB AU Section 350, accessed online 13 June 2013 at http://pcaobus.org/standards/auditing/pages/au350.aspx
![Page 22: Emissions offset project auditing as quality assurance discipline: a forest inventory perspective](https://reader035.vdocuments.net/reader035/viewer/2022062723/56813b85550346895da4afb7/html5/thumbnails/22.jpg)
© Scientific Certification Systems | 23© SCS Global Services | 23
(Adapted from financial auditing principles*)
A sample size framework
MAR = AR / (IR * CR)
MAR = Max. audit risk (risk that errors not caught by audit)
AR = allowable risk (acceptable risk of a “false positive”)
IR = Inherent risk (inherent risk of errors occurring)
CR = Control risk (risk that errors not caught by controls)
*As specifically described in PCAOB AU Section 350, accessed online 13 June 2013 at http://pcaobus.org/standards/auditing/pages/au350.aspx
![Page 23: Emissions offset project auditing as quality assurance discipline: a forest inventory perspective](https://reader035.vdocuments.net/reader035/viewer/2022062723/56813b85550346895da4afb7/html5/thumbnails/23.jpg)
© Scientific Certification Systems | 24© SCS Global Services | 24
(Adapted from financial auditing principles*)
A sample size framework
MAR = AR / (IR * CR)
MAR = Max. audit risk (risk that errors not caught by audit)
AR = allowable risk (acceptable risk of a “false positive”)
IR = Inherent risk (inherent risk of errors occurring)
CR = Control risk (risk that errors not caught by controls)
*As specifically described in PCAOB AU Section 350, accessed online 13 June 2013 at http://pcaobus.org/standards/auditing/pages/au350.aspx
![Page 24: Emissions offset project auditing as quality assurance discipline: a forest inventory perspective](https://reader035.vdocuments.net/reader035/viewer/2022062723/56813b85550346895da4afb7/html5/thumbnails/24.jpg)
© Scientific Certification Systems | 25© SCS Global Services | 25
(Adapted from financial auditing principles*)
A sample size framework
MAR = AR / (IR * CR)
MAR = Max. audit risk (risk that errors not caught by audit)
AR = allowable risk (acceptable risk of a “false positive”)
IR = Inherent risk (inherent risk of errors occurring)
CR = Control risk (risk that errors not caught by controls)
*As specifically described in PCAOB AU Section 350, accessed online 13 June 2013 at http://pcaobus.org/standards/auditing/pages/au350.aspx
![Page 25: Emissions offset project auditing as quality assurance discipline: a forest inventory perspective](https://reader035.vdocuments.net/reader035/viewer/2022062723/56813b85550346895da4afb7/html5/thumbnails/25.jpg)
© Scientific Certification Systems | 26© SCS Global Services | 26
(Adapted from financial auditing principles*)
A sample size framework
MAR = AR / (IR * CR)
MAR = Max. audit risk (risk that errors not caught by audit)
AR = allowable risk (acceptable risk of a “false positive”)
IR = Inherent risk (inherent risk of errors occurring)
CR = Control risk (risk that errors not caught by controls)
*As specifically described in PCAOB AU Section 350, accessed online 13 June 2013 at http://pcaobus.org/standards/auditing/pages/au350.aspx
![Page 26: Emissions offset project auditing as quality assurance discipline: a forest inventory perspective](https://reader035.vdocuments.net/reader035/viewer/2022062723/56813b85550346895da4afb7/html5/thumbnails/26.jpg)
© Scientific Certification Systems | 27© SCS Global Services | 27
(Adapted from financial auditing principles*)
A sample size framework
MAR = AR / (IR * CR)
MAR = Max. audit risk (risk that errors not caught by audit)
AR = allowable risk (acceptable risk of a “false positive”)
IR = Inherent risk (inherent risk of errors occurring)
CR = Control risk (risk that errors not caught by controls)
*As specifically described in PCAOB AU Section 350, accessed online 13 June 2013 at http://pcaobus.org/standards/auditing/pages/au350.aspx
![Page 27: Emissions offset project auditing as quality assurance discipline: a forest inventory perspective](https://reader035.vdocuments.net/reader035/viewer/2022062723/56813b85550346895da4afb7/html5/thumbnails/27.jpg)
© Scientific Certification Systems | 28© SCS Global Services | 28
An example...
Allowable risk = 5%
Inherent risk = 50%
Control risk = 10%
Maximum audit risk = 5% / (50% * 10%) = 100%
![Page 28: Emissions offset project auditing as quality assurance discipline: a forest inventory perspective](https://reader035.vdocuments.net/reader035/viewer/2022062723/56813b85550346895da4afb7/html5/thumbnails/28.jpg)
© Scientific Certification Systems | 29© SCS Global Services | 29
(Adapted from financial auditing principles*)
A sample size framework
MAR = AR / (IR * CR)
MAR = Max. audit risk (risk that errors not caught by audit)
AR = allowable risk (acceptable risk of a “false positive”)
IR = Inherent risk (inherent risk of errors occurring)
CR = Control risk (risk that errors not caught by controls)
*As specifically described in PCAOB AU Section 350, accessed online 13 June 2013 at http://pcaobus.org/standards/auditing/pages/au350.aspx
![Page 29: Emissions offset project auditing as quality assurance discipline: a forest inventory perspective](https://reader035.vdocuments.net/reader035/viewer/2022062723/56813b85550346895da4afb7/html5/thumbnails/29.jpg)
© Scientific Certification Systems | 30© SCS Global Services | 30
FactorConditions leading to smaller sample
size
Conditions leading to larger sample
size
Inherent risk Lower risk Higher risk
Control risk Lower risk Higher risk
Number of items in the population
“Virtually no effect on sample size unless population is very small”
Adapted from Table 1, PCAOB AU Section 350, accessed online 13 June 2013 at http://pcaobus.org/standards/auditing/pages/au350.aspx