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Emissions offset project auditing as quality assurance discipline: a forest inventory perspective

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?

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Emissions offset project auditing as quality assurance discipline: a forest inventory perspective

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  1. Emissions offset project auditing as quality assurance discipline: a forest inventory perspective 2013 Western Mensurationists Meeting, Leavenworth, WA 25 June 2013

  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?

  3. “Timber cruiser”, Ken Brauner, 1992 http://www.kenbrauner.com/home/kb1/page_477_218/timber_cruiser_art_print.html 

  4. http://www.zazzle.com 

  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

  6. The number (usually expressed in metric tonnes CO2-equivalent)

  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)

  8. A framework for quality assurance (Adapted from financial auditing methods via ISO 14064-3:2006)

  9. Complexity of the system • Multiple forest inventories? • Different growth models?

  10. Key risks in the system • Manual transfer errors • Spreadsheet calculation errors • Errors in software operation

  11. Quality control processes • Built-in data validation? • Manual quality control checks? • Sniff test?

  12. Remaining areas of risk • Focus on biggest areas of “residual” risk • Likelihood of residual risk determines how much to check

  13. Tools for data testing

  14. Vouching

  15. Retracing

  16. Recomputation

  17. 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

  18. 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)

  19. Questions? Zane Haxtema zhaxtema@scsglobalservices.com +1-510-292-5968 direct zane.haxtema Skype

  20. Supplementary Slides

  21. A sample size framework (Adapted from financial auditing principles*) 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

  22. A sample size framework (Adapted from financial auditing principles*) 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

  23. A sample size framework (Adapted from financial auditing principles*) 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

  24. A sample size framework (Adapted from financial auditing principles*) 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

  25. A sample size framework (Adapted from financial auditing principles*) 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

  26. A sample size framework (Adapted from financial auditing principles*) 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

  27. An example... Allowable risk = 5% Inherent risk = 50% Control risk = 10% Maximum audit risk = 5% / (50% * 10%) = 100%

  28. A sample size framework (Adapted from financial auditing principles*) 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

  29. Adapted from Table 1, PCAOB AU Section 350, accessed online 13 June 2013 at http://pcaobus.org/standards/auditing/pages/au350.aspx

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