Group Activity: Internal Audit Review of MSPO GHG Calculator #
Internal Audit Simulation: Verification of MSPO GHG Calculator Data
Activity Purpose #
This group activity is designed to enhance participants’ understanding of greenhouse gas (GHG) emission sources within MSPO-certified operating units and to ensure that accurate, complete, and reliable data are collected and entered into the MSPO GHG Calculator. Through this activity, participants will develop the competency to verify the integrity of GHG emission data and ensure compliance with MSPO requirements for monitoring, reporting, and verification.
Activity Objectives #
Upon completion of this activity, participants will be able to:
- Identify key GHG emission sources applicable to MSPO-certified operating units.
- Understand the structure and data requirements of the MSPO GHG Calculator downloaded from the e-MSPO platform.
- Verify the accuracy and reliability of activity data used in GHG emission calculations.
- Perform internal audit verification to ensure the integrity of GHG emission results.
- Identify gaps, inconsistencies, or errors in GHG data entry and calculation.
Activity Instructions #
Step 1: Distribution of GHG Calculator #
Each group has been provided with the MSPO GHG Calculator file downloaded from the e-MSPO system. Then, GHG data entry should be done until complete
Step 2: Exchange of Calculator Files #
Each operating unit group shall select another group’s GHG Calculator file for review. This ensures independent verification, similar to an internal audit process.
Step 3: Role Assignment – Internal Auditor Simulation #
Each group will assume the role of an Internal Auditor responsible for verifying the completeness, accuracy, and integrity of the GHG data submitted by another operating unit.
Step 4: Data Verification and Audit Review #
Each group member shall review the assigned GHG Calculator file and evaluate the correctness of the data entries, including supporting information and calculation accuracy.
The objective of this audit is to ensure that the GHG emission results are reliable and reflect actual operational activities.
Guidance for Audit Evaluation #
Each group shall evaluate the following key aspects:
a. Correct Unit Measurement
- Verify that the correct unit of measurement is used (e.g., liters, kWh, tonnes, kg, m³).
- Ensure consistency between source records and calculator entries.
b. Trusted Source of Data
- Confirm that activity data originates from credible and traceable sources such as:
- Fuel purchase records
- Electricity bills
- Production reports
- Meter readings
- Operational logs
c. Consistency Between Data Source and Calculator Entry
- Verify that transferred data matches the original source records.
- Check for any discrepancies, omissions, or incorrect entries.
d. Accuracy of Conversion Process
- Where conversion is applied (e.g., unit conversion, emission factor application), verify that:
- The conversion method is appropriate
- The emission factors used are correct and reliable
- The calculation process is accurate and traceable
Expected Output from Each Group #
Each group shall present its audit findings, including:
- Identified errors or discrepancies
- Areas of compliance and good practices
- Recommendations for improvement
- Conclusion on whether the GHG data is reliable and acceptable
Learning Outcome #
At the end of this activity, participants will gain practical experience in verifying GHG emission data and performing internal audit functions in accordance with MSPO GHG reporting requirements. This exercise strengthens participants’ competency in ensuring data integrity, traceability, and compliance with MSPO standards and Scheme Owner submission requirements through the e-MSPO platform.