CORE DOCUMENT

SITE VISIT AND REMOTE AUDIT

REQUIREMENTS AND PROCEDURES

PUBLICATION DATE 17/11/2021

VERSION 1.0
NEXT PLANNED UPDATE 17/11/2022

CONTACT DETAILS

The Gold Standard Foundation

International Environment House 2
Chemin de Balexert 7-9
1219 Châtelaine
Geneva, Switzerland
TEL +41 22 788 70 80
EMAIL [email protected]

SUMMARY1
This document guides project developers and Validation/Verification Bodies (VVBs)
on:

⎯ The audit events within the project cycle where, as part of the audit process, a
physical site visit is required and where remote audits can potentially be carried
out. (Minimum physical site visit requirements)
⎯ Requirements for all audits
⎯ Requirements for audits using remote audit techniques

1
Please note that the requirements below supersede the summary should there be any discrepancy between the two.

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⎯ Remote audit procedure & guidelines

⎯ Risk assessment guidelines
⎯ Audit techniques checklist

Physical site visits are required within 2 years of the project start date and thereafter
every 3 years. All other validations and verifications may be carried remotely, should
the following conditions be met:

⎯ The project developer requests a remote audit

⎯ The VVB assesses the feasibility of a remote audit as per the present requirements
⎯ The VVB takes the decision on whether or not to conduct a remote audit or use
any remote audit techniques.

Please note that:

⎯ Remote audit techniques may be used, if deemed viable by the VVB, in any audit,
even if it includes a site visit
⎯ All audit techniques used, remote or not, are to be reported as part of the
validation/verification report, using the corresponding Audit Techniques Template.

Figure 1– Process of conducting a remote audit o

The project developer requests a remote audit

The VVB assesses the feasibility of a remote

audit or use of remote audit techinques

The VVB and project developer plan the audit +

test any remote audit techniques to be used

The VVB conducts the audit

The VVB reports on the audit techniques used

BACKGROUND
With the advent of significant technological advances, Information and Communication
Technology (ICT) is becoming more sophisticated. It offers an opportunity to optimise
audit/assessment effectiveness and efficiency and to support and maintain the

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integrity of the audit/assessment. Gold Standard believes that based on its recent
experience during the COVID-19 period, remote audit techniques offer an alternative
means to physical visit and demonstration of evidence. Conformity or traceability can
be confirmed via electronic means to facilitate remote audits/assessments.
The remote audit techniques involve the integration of suitable technology such as
smartphones, handheld devices, laptop - desktop computers, drones, video cameras,
wearable technologies and others for gathering, storing retrieving, processing,
analysing and transmitting information for auditing/assessments both locally and
remotely.
Remote audit techniques provide Validation/Verification Bodies (VVB) an alternative
pathway to facilitate the same level of assessments and offers an opportunity to
witness and assess more locations and increase capability with a similar amount of
resources used for on-site assessments, thereby possibly improving the reliability and
effectiveness of the assurance process.
Therefore, the Gold Standard will progress towards mainstreaming remote
assessments and audit techniques as credible alternatives to complement physical site
visits. Mainstreaming of remote audit and audit techniques are expected to provide
the following benefits to project developers and VVBs (as applicable):

a. Reduce travel time and travel costs

b. Allow auditors to focus on the quality of the audit by reducing the logistical
burden of site-visits
c. Identify high-risk areas and aspects of the project with more frequent audits
It should be noted that remote audit approaches do not mean reduced audit
requirements or audit quality or increased audit cost. On the contrary – the objective
is to make the audit process more effective and efficient while ensuring and enhancing
the integrity of the audit process and the VVB opinion. In addition, remote audit
techniques can be used as complementary means to existing site visit obligations to
offer flexibility to projects without infringing on existing Gold Standard for the Global
Goals (GS4GG) rules and requirements.
It is important to consider the interplay and dependencies between physical site visits
and remote audits in developing the new requirements and procedures. E.g., ensuring
that timelines between remote and follow-up audits and the scope of criteria covered
at the different audit types are clear. To that end, Gold Standard intends to maintain
minimum physical site visit requirements for validation and verifications events, while
allowing remote audits on other occasions.

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TABLE OF CONTENTS
SUMMARY __________________________________________________________ 1
BACKGROUND _______________________________________________________ 2
1| SCOPE AND APPLICABILITY _______________________________________ 4
2| DEFINITIONS ___________________________________________________ 5
3| MINIMUM PHYSICAL SITE VISIT REQUIREMENTS ______________________ 6
4| REQUIREMENTS FOR ALL AUDITS ___________________________________ 6
5| REQUIREMENTS FOR AUDITS USING REMOTE AUDIT TECHNIQUES _________ 7
6| REMOTE AUDIT PROCEDURE & GUIDELINES __________________________ 10
7| FURTHER READING AND REFERENCES ______________________________ 13
ANNEX 1 - RISK ASSESSMENT GUIDELINES _______________________________ 15
ANNEX 2 – TECHNOLOGY/ELECTRONIC MEANS FOR REMOTE ASSESSMENT/AUDIT 16
ANNEX 3 – AUDIT TECHNIQUES CHECKLIST _______________________________ 18

1| SCOPE AND APPLICABILITY

1.1 | Scope

1.1.1 | This document applies to planning and carrying out validation/verification

audits as required under GS4GG, informing VVB consideration of the
application of remote audit/assessment approaches.

1.2 | Applicability

1.2.1 | The requirements contained in this document apply to audits/assessments

conducted for standalone project activities, including standalone microscale
projects, seeking design certification, performance certification, or design
certification renewal.
1.2.2 | The remote assessment requirements/approach outlined in this document do
not apply to:
a. Land Use & Forest Projects
b. Programs of Activities (PoAs), including microscale PoAs
1.2.3 | Note – The remote audit/assessment requirements will be designed and
developed for LUF and PoAs separately, considering the unique nature of such
projects and certification pathways

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1.3 | Entry into force

1.3.1 | The document may be applied FROM 18 DECEMBER 2021 (30 days of AFTER
publication) by projects within the applicable scope that have not yet had a
physical site visit during their current audit event.

2| DEFINITIONS
a. Audit instances/events: Audit instances/events refers to validation and
verification events that a VVB is engaged to assess.
b. Remote audit/assessment: Remote audit refers to the use of Information and
Communication Technology to gather information, interview an auditee, etc.,
when “face-to-face” methods are not possible or desired. (ISO 19011)
c. For this document, the remote audit/assessment refers to validation and
verification by VVB from a location other than being physically present at the
project site. The remote assessment may involve use of Information and
Communication Technologies for auditing/assessment purposes. The remote
assessment may also involve a hybrid approach involving on-site measures to
verify compliance with the requirements. In such cases, the VVB may appoint
an individual expert or audit team member to help lead auditors to verify
practices on the ground by facilitating data/information collection, transfer, and
verification using technology/electronic and other means, e.g. interviews,
videos, videos, photos, surveys, etc.
d. Remote audit techniques: Auditing techniques applied to validate/verify aspects
of a project without the validator/verifier being physically present at the project
site. These include phone calls, video calls, video recordings, geolocation data
and geoinformation systems, etc. They may be used in remote audits as well as
in audits involving a physical site visit.
e. Information and Communication Technology (ICT): also referred to as
“technology” in this document. Technologies – including, but not limited to,
software and hardware such as smartphones, handheld devices, laptop
computers, desktop computers, drones, video cameras, wearable technology,
artificial intelligence, and others. The use of ICT may be appropriate for
auditing/assessment both locally and remotely. Examples of the use of ICT
during audits/assessments may include but are not limited to:
⎯ Meetings; by means of teleconference facilities, including audio, video and
data sharing
⎯ Audit/assessment of documents and records by means of remote access,
either in real time or asynchronously
⎯ Recording of information and evidence by means of still video, video or audio
recordings
⎯ Providing visual/audio access to a remote location

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3| MINIMUM PHYSICAL SITE VISIT REQUIREMENTS

3.1 | Frequency of physical site visits2
3.1.1 | At minimum, the VVB 3 shall conduct physical site visit

a. Within two years of project start date4; and

b. Once every three years after the first physical site visit

3.2 | Audit events

3.2.1 | A physical site visit by VVB is not mandatory at the validation (Design
Certification or Design Certification Renewal) of a project.
3.2.2 | A physical site visit by VVB is mandatory at the first verification of a project.
3.2.3 | The first physical site visit may combine both validation and verification audits
if the project developer and VVB combine Design Certification with the first
verification and Performance Review.

4| REQUIREMENTS FOR ALL AUDITS

4.1 | General requirements for all audit instances

4.1.1 | If the project developer explicitly requests an audit to be conducted remotely:

a. The VVB shall determine whether a physical site visit is mandatory as per
the minimum physical site visit requirements.
b. The VVB shall determine whether or not a remote audit is viable for an audit
instance of a given project where a physical audit is not mandatory. The
VVB shall conduct the risk assessment applying qualification criteria
described in ANNEX 1 - RISK ASSESSMENT GUIDELINES and any additional
qualification criteria that VVB finds appropriate for decision making. The
VVB is the decision-making body and shall not be unduly influenced by the
project developer in this regard.
4.1.2 | The VVB audit team shall carry out any assessment, whether remote or
including a physical site visit, as per their established roles/responsibilities as
per the Gold Standard Validation and Verification Body Requirements.

2
For rules on possible deviations from the minimum site visit requirements, please see the
Rule Update “Applicability of minimum site visit requirements by VVB”
3
For micro-scale project internal validation/verification, SustainCERT acts as a VVB.
4
For example:
- if a retroactive project's start date is 1 year before submission for preliminary
review, the project has 1 more year (total of maximum 2 years from the start date)
to undergo an audit with a physical site visit.
- If a project is greenfield, i.e. it is not implemented at the time of validation, the
first site visit may be done during first verification, and not during validation, if all
aspects of the validation can be audited remotely.

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4.1.3 | Remote audit techniques may be used as appropriate, and applying the
safeguards and procedures in this document, in any audit, whether it includes
a physical site visit or not. See ANNEX 2 – TECHNOLOGY/ELECTRONIC MEANS
FOR REMOTE ASSESSMENT/AUDIT
4.1.4 | The VVB, in its audit report, shall include the template referenced in ANNEX 3
– of this document to report on:
a. the auditing techniques used in each audit, for each aspect of the project
b. the assessment of the appropriateness of the selected auditing techniques
c. any mitigation measures implemented to reduce risks associated with the
auditing techniques
d. any aspects of the project that need to be further audited during the
following audit (Forward Action Requests)
4.1.5 | Gold Standard reserves the right to enforce a mandatory site visit before
concluding the design and or performance review, should material issues 5 be
identified with the use of remote auditing techniques during an audit. Such a
site visit:
a. may be of a limited scope, covering only the material issues identified
b. shall be conducted by a Gold Standard-approved validator/verifier and
may not be outsourced to a local expert.

5| REQUIREMENTS FOR AUDITS USING REMOTE

AUDIT TECHNIQUES
5.1 | Confidentiality, security and data protection

5.1.1 | The security and confidentiality of electronic or electronically transmitted

information is particularly important when using technology/electronic means
for remote assessment purposes.
5.1.2 | The use of technology for remote assessment purposes shall be mutually
agreed upon by the project developer, participants, and VVB according to
information security and data protection measures and host country
legislation and regulations before any technology/electronic means are used
for remote audit/assessment purposes. Any data security or privacy breaches
associated with remote auditing are the responsibility of the VVB to resolve
and Gold Standard accepts no liability in this regard.

5
Material issues include, among others, non-conformity with the present requirements: frequency, risk assessment,
team structure and competence, adequacy of remote audit techniques employed, etc.

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5.1.3 | VVB shall document evidence of such agreements. This evidence could be
recorded, agreed on procedures, or emails. The importance resides in having
these criteria acknowledged by all participants.
5.1.4 | Measures to ensure confidentiality and security shall be confirmed during first
interaction, i.e. meeting calls and maintained throughout remote
audit/assessment activities.
5.1.5 | In the case of non-fulfilment of these measures or non-agreement of
information security and data protection measures, the VVB shall use other
methods to conduct the remote assessment.
5.1.6 | If sufficient information cannot be obtained via application of the
technology/electronic means and required information is necessary for VVB to
form a conclusion with the planned audit techniques, the VVB may use other
technology/electronic means or expand the scope/sample of the assessment
until sufficient information is obtained. If expanding the scope of the audit is
not sufficient, the VVB shall:
a. Repeat the assessment at another time when e.g. the
connection/conditions allow the VVB to conduct the assessment
b. Carry out a physical site visit, within the same audit process, covering at
least the aspects not sufficiently audited by remote techniques.
c. Discontinue the audit (do not issue a validation/verification opinion) and
re-start the audit with a new set of planned techniques, including a
physical site visit.

5.2 | Team structure and competence requirements

5.2.1 | An audit team that conducts the remote assessment shall meet the structure
and competence requirements as outlined in the Validation & Verification Body
Requirements.
5.2.2 | When using ICT, VVB and other involved experts (e.g. drone pilots, technical
experts) shall have the competency and ability to understand and utilise the
information and communication technologies employed to achieve the desired
results of audit(s)/assessment(s). The auditor/assessor shall also be aware of
the risks and opportunities of the information and communication
technologies used and the impacts that they may have on the validity and
objectivity of the information gathered.
5.2.3 | The VVB may engage individual experts and/or external individual(s) for
remote assessment following the requirements outlined in section 7.5.2 of
VVB requirements.
5.2.4 | When an individual expert/external individual is involved, the VVB must
ensure that the expert/individual has
a. no financial interest or any other conflict of interest concerning the Project
b. a non-disclosure agreement covering the project audited

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c. access to infrastructure to safeguard the confidentiality and security of the

data gathered
d. sufficient briefing from the VVB on at least the following aspects of the
assignment:
i. relevant Gold Standard rules, requirements, procedures, templates
ii. objectives
iii. tasks
iv. procedures
v. timelines and audit plan
vi. logistical arrangements
vii. access to/use of interpreters, where required
5.2.5 | The VVB shall ensure that the individual expert/external individual has as a
minimum the following competencies:
a. Basic knowledge of the local context
b. Basic auditing techniques
c. Knowledge and well versed with the technologies/ electronic modes
selected for remote assessment (if any)
d. Interview techniques (if conducting interviews)
e. Speak the language of the interviewees (if conducting interviews)
f. Sufficiently speak a language spoken by the Team Leader
5.2.6 | In certain audits, the individual expert/external individual may be engaged for
remote audit/assessment as a facilitator and without replacing the auditor
and/or technical reviewer in their respective roles. This means that the
facilitator:
a. Only enables the (part of the) audit to happen remotely, e.g. through
data/video/image collection, operation of equipment,
interpreting/translation, etc.
b. Works entirely under the explicit directions of an auditor
c. Does not participate in forming a validation/verification opinion, even on
specific topics,
d. Does not participate in the writing of the validation/verification report
5.2.7 | Whenever the individual expert/external individual is engaged for remote
assessment/audit only as a facilitator, the expert/individual is not required to:
a. Undergo the VVB online exam.
b. Be trained on aspects of the Gold Standard outside the scope of their
assignment

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5.2.8 | The VVB audit team shall provide individual expert/external individual training
on, as a minimum:
a. Project-specific and relevant standard-specific requirements,
b. Interview techniques
c. The information to be collected on-site,
d. The reporting format,
e. The channel of communication through which information shall be
transferred from while on-site and during the future course of exchanges.
5.2.9 | The individual expert/external individual shall collect and report information in
the prescribed format/checklist by audit team and present it to the auditing
team (team leader and technical expert). The VVB shall keep said report in
records and shall provide a copy to Gold Standard if needed.

6| REMOTE AUDIT PROCEDURE & GUIDELINES

6.1 | Objectives

6.1.1 | Remote assessments (those that do not include a physical site visit by an
auditor) provide the opportunity to optimise audit/assessment effectiveness
and efficiency while maintaining the integrity of the audit/assessment
process. The objective of a remote assessment is to establish the level of
confidence in the VVB certification process by direct observations carried out
through an electronic medium.

6.2 | Agreement

6.2.1 | The use of remote assessments by VVB of a given project may be requested
by the project developer for its assessment needs (validation, verifications,
etc.) when a physical site visit is not mandatory or feasible, and where the PD
and the VVB consider a remote audit feasible for the project’s context.
Remote audit is at the discretion of the VVB, who is entitled to reject any
request from project developers to consider it as an option.

6.3 | Qualifying criteria for initiating a remote assessment

6.3.1 | The VVB may consider a project developer's request for a remote
audit/assessments following the below listed qualifying criteria:
6.3.2 | A minimum physical site visit is not mandated as per GS4GG requirements or
not required/recommended as per VVB’s previous audit findings.
6.3.3 | The VVB can create a feasible audit plan that covers all aspects of a project
design validation/project performance verification (as per ANNEX 3 – AUDIT
TECHNIQUES ) with suitable auditing techniques (as per ANNEX 2 –
TECHNOLOGY/ELECTRONIC MEANS FOR REMOTE ASSESSMENT/AUDIT.
6.3.4 | The VVB can perform a risk assessment according to ANNEX 1 - RISK
ASSESSMENT GUIDELINES and its own risk assessment procedure.

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6.3.5 | The VVB is confident that any identified significant risk/issue can be
addressed and assessed/audited by the VVB using technology/ electronic
means to attain reasonable level of assurance
6.3.6 | The VVB can confirm before the audit commences that:
a. The VVB and the project developer can provide representatives who are
capable of communicating proficiently in the same language.
b. The VVB has the capability and aptitude to conduct the remote assessment
in the chosen medium/forum.
c. The PD, including all interviewees, has the capability and aptitude to
undergo the remote assessment in the chosen medium/forum.
d. A list of activities, areas, information and personnel to be involved in the
remote assessment is available.
e. The infrastructure required for the chosen auditing techniques/media as
well as secure data storage is available.
f. A confidentiality agreement is in place between the VVB and the project
participants, and the remote audit does not contradict any confidentiality
agreements between the project participants.
g. In case of a verification audit, the project developer has implemented the
registered monitoring plan and has a data management system where
records, data, etc. and can be audited remotely.

6.4 | Planning and scheduling

6.4.1 | Before initiating a remote assessment, the VVB should define:

a. The agenda for the planned remote assessment with pre-defined records
and documentation to be available during remote assessment.
b. The desired scope of audit.
c. The list of activities, areas, information and personnel to be involved in the
remote assessment.
d. The list of items to be assessed.
e. The timeframe for conducting the remote assessment
f. A plan to review information that cannot be shared remotely (i.e. due to
confidentiality or access issues). The VVB should define or express how
this will be dealt with (i.e., follow-up, issuance of a nonconformance, etc.).
6.4.2 | For any type of remote audit, advance document review of materials from the
project developer is an essential step. Building out a standardised list of the
required documentation can increase consistency and clarity of approach. At a
minimum, VVB should request the same list of documents that they would
require to conduct an on-site assessment. Additionally, based on the criteria
that can be assessed virtually, they should identify what documents or data
are needed to support that assessment. Documents should be requested well

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in advance of the audit so that requests for additional or outstanding

information can be followed up in advance of the audit.
6.4.3 | The scheduling of interviews of a sample of e.g. users or stakeholders need
not be shared with the project developer in advance, in order to safeguard the
impartiality of the interview process. The VVB should request, in advance of
the audit, the contacts of all potential interviewees and should not share the
sample selected with the Project Developer in advance of the remote audit.
6.4.4 | Selection of technology/electronic medium and planning should include:
a. Determining the electronic mode for hosting the assessment, to be agreed
upon between VVB, project developer and other participants. Refer to
Annex - 2 for some examples.
b. Granting security and/or access to all participants.
c. Testing platform compatibility prior to remote assessment.
d. Encouraging and considering the use of webcams, cameras, etc. when
physical evaluation of an event is desired or necessary.
6.4.5 | Scheduling requires the following to be carefully considered:
a. Time zone acknowledgement and management to coordinate reasonable
and mutually agreeable convening times.
b. A trial meeting using the same media platforms agreed upon should be
conducted to ensure the scheduled assessment will perform as planned.
c. Proper security measures should be taken, when applicable, to protect
confidential information.

6.5 | Conducting remote assessments

6.5.1 | Should the VVB not be able to review any aspect of the project or make a
complete determination, the VVB should make a record of this aspect and the
related issues.
6.5.2 | The assessment should be carried out in quiet environments whenever
possible to avoid interference and background noise (i.e., speakerphones)
6.5.3 | Facilitation of the assessment should follow normal assessment plans and
processes.
6.5.4 | Both parties should make their best effort to confirm what was heard, stated
and read throughout the assessment.
6.5.5 | All remote assessments should be concluded with a summary, review of the
day(s)’s events, issues of concern, clarification of issues, nonconformances
and expectations.
6.5.6 | The VVB may terminate the assessment prior to the schedule due to an
inability to maintain good connections or conditions during the scheduled
time. This should be recorded in the assessment report.

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6.5.7 | The VVB & project developer should take appropriate measures to safeguard
the confidentially of data in any format. The audit team should prevent the
access and retention of more documented information than it would in a
normal face to face audit. The audit team will probably want to have access to
more information to prepare for the audit or to have the ability to analyse
documented information asynchronously. When documented information is to
be analysed in an asynchronous manner, it is a good practice that it should be
shared in a secure and agreed system, such as cloud-based, Virtual Private
Network or other file-sharing systems, utilising confidentiality and data
privacy guidelines. Once the audit is complete, the auditor should delete from
its system or remove access to any documented information and records not
required to be retained as objective evidence.
6.5.8 | Any screenshots of documents or records or other kind of evidence that the
auditor/individual expert takes should be previously authorised by the project
developer and participants.

6.6 | Post-assessment activities

6.6.1 | Findings (non-conformities, corrective actions, etc.) need to be drafted by the

Remote Assessment audit team members in a timely manner for each session
for review and acknowledgement prior to closure of nonconformities.
6.6.2 | The audit report should include the details of the records reviewed, people
interviewed, and any findings.
6.6.3 | The VVB should ensure deletion of any confidential documents, images,
recordings, etc.
6.6.4 | The treatment of non-conformities should follow the same processes that are
applied for on-site assessments.
6.6.5 | The VVB should include in the audit report the template contained in Annex –
3, covering, for each aspect of the project:
a. the auditing techniques employed,
b. a risk assessment of the techniques employed,
c. mitigation measures employed by the VVB
d. any observations (CARs, CLs, and/or FARs) related to the auditing
techniques used, and
e. a conclusion on whether the remote assessment means are sufficient for
the purpose of the audit while maintaining the integrity of the
audit/assessment process.

7| FURTHER READING AND REFERENCES

⎯ ISO – 19011 – 2018
⎯ ISO 9001 Auditing Practices Group Guidance on: REMOTE AUDITS 2020

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⎯ IAF Mandatory Document For The Use Of Information And Communication

Technology (Ict) For Auditing/Assessment Purpose 2018
⎯ ISEAL Remote Auditing Good Practices 2021

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ANNEX 1 - RISK ASSESSMENT GUIDELINES

The VVB shall create a risk assessment procedure to determine the necessity of
conducting physical site visits based as a minimum on the following list of criteria and
supplemented with the VVB’s internal audit risk assessment criteria, as deemed
appropriate.
The VVB shall assess during the desk review/planning stage whether any of the
following risks exist that cannot be addressed and/or audited without a physical site
visit:

For all certification stages:

a. Risk of non-conformity with core GS4GG principles including but not

limited to safeguarding principles, stakeholder inclusivity, SDG Impacts.
b. Risk of non-conformity with potential reversal of GHG benefits and other
SDG Impacts.
c. Risk of non-conformity with key methodological requirements
(applicability conditions, project boundary, identification of baseline
scenario, algorithms and/or formulae used to determine emission
reductions, monitoring methodology).
d. Risk of any negative feedback/observations received from GS
stakeholders, e.g., TAC, end-users, NGO supporters etc, not being
addressed sufficiently by the project.
e. Risk of key stakeholders and/or end users of project technology not
willing/able to be interviewed through telephone/videocalls.

For Validations:

a. Any project aspect that might cease to exist after validation, e.g. the
baseline technology.

For Verifications/Renewals

a. Any outstanding FAR(s)/pending issue(s) since the previous physical site

visit.
b. Any design change(s)/temporary deviation(s) since the previous physical
site visit.
c. Any gaps in monitoring data, if any, that cannot be justified as per
applicable requirements.

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ANNEX 2 – TECHNOLOGY/ELECTRONIC MEANS FOR

REMOTE ASSESSMENT/AUDIT
A remote audit/assessment involves information, document sharing and review and a
form of virtual interaction with the site in question, e.g., remote interviews or site
tours, in combination with a review of project documents and other sources of data
and information. In almost all cases of remote assessments, the audit team should
incorporate greater scrutiny of client documentation in advance of any virtual
engagement.
A remote audit/assessment employs the integration of suitable technology and new
data sources to gather information, interview an auditee, etc., when “face-to-face”
methods are not possible or desired.
This section outlines example means/methods that VVBs can use for carrying out
remote audits. They are not prescriptive and only indicative. These examples are
drawn from credible external sources like ISO standards, ISEAL
guidelines/recommendations and CDM requirements/procedures, amongst others.

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Remote auditing
S.No. Potential use
means/methods

Conducting Interviews of project developer

representative and any other involved
Video call
stakeholder(s) 6
(e.g. Skype, WebEx,
1 Virtually guided site tour(s)
Zoom, Teams, and other
Conducting remote surveys/sampling
available tools)
Live documentary review with project
developer’s participation

Documents shared by PD remotely through:

- Link to a cloud storage system
- Email attachment(s)
- Any other file sharing system

Remote document and

3 To review:
data review
- documentation/documentary evidence(s)
- database(s)
- survey results
- reports
- other form of project-specific document(s)

Review of the project location

4 Satellite imaging Review of project implementation

Remote video streaming Monitoring of remote or high-risk work

5
(live) Guided site visit;

6
The VVB should review the appropriateness of conducting interviews remotely in the cultural and technological
context of the project. Very often, stakeholders and end users of the technology may feel intimidated by conducting
interviews online or on the phone, which may limit the ability of the auditor to assess key aspects of the project.
Careful selection of appropriate methods by the VVB according to the is required, in consultation with the Project
Developer and/or local experts.

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Site Visit and Remote Audit Requirements and Procedures – V1.0

(e.g., drone, video call, Ability to view high risk; processes or operations
live stream etc.) (not easily accessible)
Witnessing running operations (at a
facility/plant)

Monitoring of activities that are not ongoing at

Other non-live visual the time of the audit;
content Process videos;
(e.g.: surveillance Recorded events, such as:
camera, stakeholder consultations,
6 video recordings monitoring activities,
purposely implementation of project activities/mitigation
taken for audit by measures
drone, camera, employee training webinars etc.
photographs, etc.) photographs of the site implementation or parts
of the monitoring system

ANNEX 3 – AUDIT TECHNIQUES TEMPLATE

Audit Techniques Template

DOCUMENT HISTORY
Version Date Description
0.9 07/28/2021 Version for Public Consultation

Climate Security and Sustainable Development 18