What types of documentation are reviewed?
Line-Item Summary (LIS): A listing of all inventory, receipts and related documents in the audit period as well as a management systems questionnaire.
In addition to the completion of the LIS described in the previous section, the auditee will gather and organize all documents required to complete the audit. These include:
- Documentation to validate the existence and implementation of a responsible sourcing policy, as well as copies of policies and procedures related to the procurement of 3TG materials.
- Documentation to substantiate origin and chain of custody of 3TG containing receipts in scope for the audit period, in particular those transactions selected by the auditor for validation.
- Documentation to demonstrate robust management systems in-place, as well as risk assessment and mitigation, to support responsible mineral sourcing practices
- Completion of the mass balance calculation. Auditees may use different calculation models and work with the auditor to translate their mass balance calculation in the CFSP template.
The auditee will familiarize themselves with the CFSP LIS and integrated Audit Checklist document, the audit protocol and audit procedure.