Audit Process

We confirm the applicable standard/scheme, sites/operations in scope, products/activities, timeframe, and required outcome (e.g., certification audit, verification statement, assurance report—depending on scheme rules). This process is essential for effective audit planning and allows for any necessary corrective actions to be identified, leading to an independent decision on the final outcome.

We confirm the engagement terms and define the audit planning, including audit duration, locations, audit team competence, language, and reporting deliverables. Where required, we also confirm impartiality safeguards and confidentiality while ensuring that corrective actions are in place and that we maintain the ability to make independent decisions.

You receive an audit plan that outlines the agenda, key processes to be assessed, and the sampling approach. This plan also includes details on interviews and the types of evidence typically required, such as records, calculations, traceability, supplier documents, and monitoring data. This comprehensive audit planning ensures that all necessary aspects are evaluated, allowing for effective corrective actions and facilitating independent decision-making.

We conduct a thorough review of procedures, records, calculations, traceability files, and control evidence as part of our audit planning. For management systems, this process includes an examination of system documentation and key operational records. In the context of sustainability schemes, we assess chain of custody, mass balance, sustainability characteristics, supplier evidence, and transaction records. Additionally, we identify any necessary corrective actions to ensure compliance and facilitate independent decision-making.

We verify implementation in practice through interviews, site walk-throughs/observations, and record sampling as part of our audit planning. The focus is on understanding 'what happens in reality' versus 'what is written,' ensuring that any corrective actions are based on independent decision-making.

We present our findings clearly during audit planning, including any nonconformities (and their basis), observations, and opportunities for improvement (as allowed by the programme). Additionally, we confirm timelines and requirements for corrective actions and the necessary evidence to support these independent decisions.

You implement corrective actions and provide objective evidence during the audit planning process. We review this evidence for adequacy and effectiveness, making independent decisions on follow-up verification if required by the scheme or standard.

Where certification and verification rules require it, an independent decision function reviews the audit package during the audit planning phase and confirms the outcome (e.g., certification decision, verification statement, assurance conclusion—depending on the programme). This process may also include recommendations for corrective actions.