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BS ISO 14017:2022

BS ISO 14017:2022

$215.11

Environmental management. Requirements with guidance for verification and validation of water statements

Published By Publication Date Number of Pages
BSI 2022 74
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PDF Catalog

PDF Pages PDF Title
2 National foreword
7 Foreword
8 Introduction
11 1 Scope
2 Normative references
3 Terms and definitions
3.1 Terms related to water information
12 3.2 Terms related to entities involved in water information verification and validation
13 3.3 Terms related to the water statement
14 3.4 Terms related to verification and validation
19 4 Principles
4.1 General
4.2 Impartiality
4.3 Evidence-based approach
4.4 Fair presentation
4.5 Documentation
4.6 Conservativeness
20 5 Requirements applicable to verification/validation
5.1 Pre-engagement activities
5.1.1 General
5.1.2 Type of engagement
5.1.3 Level of assurance in the case of verification
21 5.1.4 Objectives
5.1.5 Criteria
5.1.6 Scope
5.1.7 Materiality thresholds
22 5.1.8 Language
5.2 Verification/validation team selection
5.3 Verification/validation activities and techniques
5.4 Specific requirements
5.4.1 Verifier/validator communication
23 5.4.2 Sufficiency of evidence
5.4.3 Intentional misstatement
5.4.4 Documented information
5.4.5 Process for completing a verification/validation
24 6 Verification
6.1 Planning
6.1.1 Strategic analysis
25 6.1.2 Risk assessment
27 6.1.3 Evidence-gathering activities
28 6.1.4 Site visits
30 6.1.5 Verification plan
6.1.6 Evidence-gathering plan
6.1.7 Approval of verification and evidence-gathering plans
31 6.2 Execution
6.3 Completion
6.3.1 Evaluation of the water statement
6.3.2 Conclusion and draft opinion
32 6.3.3 Verification report
33 7 Validation
7.1 Planning
7.1.1 Strategic analysis
34 7.1.2 Materiality thresholds
7.1.3 Estimate testing
7.1.4 Assessment
37 7.1.5 Validation plan
7.1.6 Evidence-gathering plan
7.1.7 Approval of validation and evidence-gathering plans
38 7.1.8 Amendments to validation and evidence-gathering plans
7.2 Execution
7.2.1 General
7.2.2 Evaluation of the water statement
7.2.3 Proper disclosure
7.3 Completion
7.3.1 General
7.3.2 Opinion
39 7.3.3 Validation report
40 8 Independent review
41 9 Issuance of opinion and report
9.1 General
9.2 Types of opinions
9.3 Contents of opinion
42 9.4 Issuance of the report
10 Facts discovered after the verification/validation
43 Annex A (normative) Limited level of assurance verifications
47 Annex B (informative) Considerations for verification
50 Annex C (normative) Agreed-upon procedures (AUP)
56 Annex D (normative) Mixed engagement
57 Annex E (normative) Competency
61 Annex F (informative) Methods to evaluate the competence of verification and validation team members
62 Annex G (informative) Relationship between verification and validation competence requirements and skills and abilities needed by verification and validation teams
69 Annex H (informative) Example of prerequisite entry level awareness for individuals starting training as team members in a verification/validation team
70 Annex I (informative) Personal behaviour
71 Annex J (informative) Verification/validation process
73 Bibliography

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BS ISO 14017:2022
$215.11