ISCC CORSIA 204 Audit Requirements

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Questions and Answers

What is the document title of ISCC CORSIA 204?

ISCC CORSIA 204 Audit Requirements and Risk Management

Which version is specified in the document?

Version 1.0

Version 2.0 (correct)

Version 3.0

Version 4.0

The ISCC CORSIA 204 document allows duplication for commercial purposes.

False

What is one of the main topics covered in the ISCC CORSIA 204 document?

Audit Requirements Signup and view all the answers

The document includes sections on Risk Management and ________.

Audit Requirements Signup and view all the answers

What types of evidence can a collecting point provide to demonstrate the sustainability of materials received?

Self-declarations, delivery documentation, or contracts with suppliers Signup and view all the answers

How are processing units required to handle certification for sustainable materials?

Each processing unit must be certified individually Signup and view all the answers

What must the auditing body verify regarding a processing unit during the certification audit?

Traceability and plausibility of incoming and outgoing amounts of sustainable material Signup and view all the answers

What must be included in the certificate for a logistic network?

An annex with a list of all storage facilities Signup and view all the answers

What is included as part of the assessment of the conversion process in a processing unit?

Determination of conversion factors Signup and view all the answers

What must storage facilities used by certified System Users be subjected to?

Audit to ensure sustainability compliance Signup and view all the answers

What is the role of the CB during the verification process?

To verify compliance with ISCC CORSIA requirements Signup and view all the answers

In a logistic network, which elements must be audited in relation to storage facilities?

The head office and a sample of associated storage facilities Signup and view all the answers

What responsibility does a trader have if using non-certified storage facilities?

To enable on-site verification of the storage facilities Signup and view all the answers

What types of documentation can a processing unit provide to validate its sustainable materials?

Production reports, delivery documentation, or contracts with suppliers Signup and view all the answers

What specific information is required to be submitted to ISCC regarding storage facilities in group certification?

The name and address or location of the storage facilities Signup and view all the answers

What elements can be part of the ISCC CORSIA certification audit process?

Verification of contracts and supporting documents related to deliveries Signup and view all the answers

What is the primary responsibility of the collecting point in relation to sustainable materials?

To provide evidence of the sustainability of materials received Signup and view all the answers

What does the physical inventory check by the CB involve?

Verification of weighbridge tickets and technical equipment Signup and view all the answers

What happens to storage facilities already audited during the re-certification audit?

They are included again unless all have been audited Signup and view all the answers

What is a responsibility of the System User in relation to the CB?

To grant access to relevant contractual agreements Signup and view all the answers

What role do audit procedures play in the ISCC CORSIA audits?

They facilitate consistent verification of ISCC CORSIA requirements. Signup and view all the answers

What type of information is confidential when gathered by ISCC from System Users?

The amount of sustainable material handled. Signup and view all the answers

How must System Users handle data regarding sustainable amounts to comply with the ISCC audit requirements?

They are obliged to provide correct and complete data. Signup and view all the answers

Which aspect of audit procedures is NOT specified to be included during an ISCC CORSIA audit?

The financial audits of System Users. Signup and view all the answers

What is ISCC entitled to do with the data gathered during audits, according to the procedures?

Accumulate and publish data in anonymized form. Signup and view all the answers

Which entity verifies the correctness of data during the audit?

The Certification Body (CB). Signup and view all the answers

What type of assessments can System Users conduct utilizing the audit procedures?

Internal assessments and training. Signup and view all the answers

What is a significant requirement for the Certification Bodies (CBs) during the ISCC CORSIA audits?

They must utilize the latest applicable version of audit procedures. Signup and view all the answers

How does the risk factor determined by the Certification Body (CB) influence the audit process?

It determines the sample size of group members audited. Signup and view all the answers

What is a crucial aspect that the Certification Body (CB) should consider during the independent risk assessment?

The previous audit results and self-assessment outcomes. Signup and view all the answers

What should System Users do after conducting their self-assessment in relation to ISCC CORSIA?

Design their internal management system to mitigate identified risks. Signup and view all the answers

In the context of auditing, what approach is recommended for the Certification Body (CB) based on risk assessment conclusions?

Focus on high-risk areas highlighted by the risk assessment. Signup and view all the answers

What role does the sample size play during the audit in a group certification scenario?

It is influenced by the risk factor determined by the CB. Signup and view all the answers

What is the primary purpose of the internal risk assessment conducted by System Users?

To identify potential risks affecting ISCC CORSIA integrity. Signup and view all the answers

How can the Certification Body (CB) alter the risk level during the audit process?

Based on fact-based findings observed during the audit. Signup and view all the answers

What does the intensity of the audit correlate with?

The determined risk factor identified in the assessment. Signup and view all the answers

What is the primary focus of the risk assessment on the level of System Users?

Internal processes and compliance with ISCC CORSIA requirements Signup and view all the answers

Which of the following activities is NOT part of the risk identification process?

Conducting on-site inspections of all farms Signup and view all the answers

What must be verified during a desk assessment in the risk assessment process?

Results at the specific location through ground-truthing Signup and view all the answers

When conducting a risk assessment regarding farms, which factor is essential to consider?

The proximity of farms to protected areas and biomass cultivation bans Signup and view all the answers

What is the ultimate goal of analysing risk indicators according to ISCC CORSIA audits?

To identify potential risks of non-conformity with ISCC requirements Signup and view all the answers

Which requirement must be taken into account when assessing the risk of non-conformity for farms?

All applicable CORSIA sustainability criteria and ISCC Principle 1 Signup and view all the answers

What tools are considered appropriate for assessing the risk of non-conformity in farms?

Reliable databases and remote sensing tools Signup and view all the answers

What type of assessment may include ground-truthing to verify results?

Desk assessments for risk evaluation Signup and view all the answers

Study Notes

Overview of ISCC CORSIA 204

The document outlines audit requirements and risk management processes under ISCC CORSIA 204, focusing on sustainable practices in the aviation industry.
Version 2.0 includes updates and revisions from prior iterations to enhance clarity and compliance.

Key Sections

Introduction: Establishes the purpose and context of the audit requirements and risk management.
Scope and Normative References: Defines the extent of the document’s application and lists relevant standards and references.

Audit Requirements

General Requirements: Includes definitions essential for understanding the context of audits.
Audit Procedures and Reports: Details the methodologies and formats for conducting audits, ensuring transparency and accountability.
Specific Audit Requirements:
- Farms and Plantations: Guidelines for assessing agricultural producers.
- Points of Origin: Requirements for documenting initial sourcing locations.
- Central Office: Compliance checks at corporate headquarters.
- First Gathering and Collecting Points: Evaluation criteria for logistics hubs.
- Processing Units: Standards for manufacturing sites.
- Storage Facilities and Logistics Networks: Oversight of warehousing and distribution operations.
- Traders: Audit protocols for intermediaries in the supply chain.
- Other Supply Chain Elements: Additional compliance standards for various stakeholders.

Surveillance Audits

Mandatory surveillance audits are required to ensure continuous compliance with ISCC standards.

Non-Conformities

Definition: Clear definitions of what constitutes non-compliance.
Sanctions: Potential penalties for entities failing to adhere to standards.
Conflict Resolution: Procedures for addressing disputes related to non-conformities.

Risk Management

Definitions and Process: Outlines the structure for managing risks within the ISCC framework.
Certification Bodies: Role in overseeing compliance and risk management strategies.
ISCC System Users: Responsibilities for maintaining compliance and implementing risk controls.

Risk Assessment

Identification of Risk: Methods to recognize potential risks in operations.
Evaluation of Risk: Criteria for assessing the significance and impact of identified risks.
Risk Control Measures: Strategies for mitigating and controlling risks proactively.

Responsibilities of First Gathering Point

Must provide evidence to the Certification Body (CB) for sustainable materials received from farms or origins.
Acceptable forms of evidence include self-declarations, delivery documents, or supplier contracts.
Materials will be documented on the ISCC CORSIA certificate.

Processing Units Requirements

Individual certification is mandatory for processing units (e.g., oil mills, ethanol plants).
Group certification or sampling of processing units is not permitted.
Audits verify the traceability and plausibility of incoming and outgoing sustainable materials.
Conversion factors must be determined to show the relationship between input and output of sustainable materials.
Evidence for processing includes production reports, delivery documentation, or supplier contracts.

Storage Facilities and Logistic Networks

Certified storage facilities must undergo auditing.
If part of a logistic network, the head office and a sample of storage facilities need auditing.
Requires adherence to traceability and mass balance principles.
Existing audited storage facilities cannot be repeatedly sampled unless all have been audited.
Storage facility operators must grant CB access to all relevant documentation for compliance verification.

Traders' Responsibilities

Traders must ensure traceability of sustainable material and adhere to chain of custody requirements.
Audits will include a sample of non-certified storage facilities as needed.
Traders are responsible for providing access for on-site verification if using non-certified facilities.
System Users must grant CB access to all relevant contracts regarding sustainable material.

Supply Chain Audits

Audits may extend to all elements in the supply chain registered for ISCC CORSIA certification.
"Audit procedures" ensure compliance with established requirements for consistent verification.
CBs utilize the latest audit procedures during ISCC audits.
Internal assessments and training can use the audit procedures for System Users.
Data about the amounts of sustainable material handled is collected for reliable overall reporting.

Risk Assessment and Internal Processes

System Users begin the implementation of ISCC CORSIA with a self-assessment of potential risks.
The design of internal quality management systems must address and minimize identified risks.
CB conducts an independent risk assessment considering the System User’s self-assessment outcomes.
The focus is on internal processes and ensuring conformity with ISCC CORSIA requirements.
Participation in scheduled Integrity Assessments is mandatory for all System Users.

Identification of Risk

Risk assessment starts with identifying risks based on specified indicators.
Geographic conditions and relevant processes may yield additional risk indicators.
Desk assessments can be conducted through satellite data and database analyses but require ground-truthing for verification.
Risk indicators guide audits to identify non-conformity potentials with ISCC CORSIA requirements.
Audits that include farms must assess risks related to sustainability criteria and the proximity of prohibited biomass cultivation areas.

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Description

Test your knowledge on the audit requirements and risk management strategies outlined in ISCC CORSIA 204. This quiz covers the key points of the document and the implications for compliance and sustainability. Perfect for professionals involved in environmental management and regulation.