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AUDIT READINESS

How to Prepare for a CBAM Verification Audit: A Checklist

Going into a verification audit prepared directly affects both its speed and its outcome. This guide shares our internal preparation steps and documentation checklist — for CBAM's overall framework, see our pillar guide.

Why Prepare for the Audit in Advance?

Going into a verification audit unprepared can extend the process, add cost, and in the worst case, lead to a negative verification opinion. Internal preparation is the single biggest factor in how smoothly the audit goes.

Internal Preparation Steps

Before the audit, make sure your monitoring plan is current, that the responsibilities defined in your data collection process are clear, and that any open items from the previous period have been closed out.

It also helps to run an internal self-assessment, reviewing with your own team the questions your verifier is likely to ask.

Common Mistakes

The most common mistakes include a mismatch between the monitoring plan and what's actually happening in data collection, missing or inconsistent energy invoices, and data collection responsibilities that were never clearly defined.

Most of these mistakes can be prevented with a simple internal review conducted months ahead of the audit.

Why a Mock Audit Is Worth Running

Running a mock audit with your internal team or a consultant, before the actual verification audit, lets you spot gaps in your documentation before the real thing. That both shortens the actual audit and reduces the risk of a negative opinion.

Documentation Checklist

  • Current monitoring plan
  • Facility and production process description
  • Product-level emissions calculation tables
  • Energy invoices and consumption records
  • Calibration records for measurement instruments used
  • Supplier data (if applicable)
  • Prior-period verification report (if applicable)
  • Contact details for data collection owners

We cover how the verification process works in more depth in our verification process guide.

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