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Carbon Audit Evidence Checklist
A report is only audit-ready when source lineage is complete and approval controls are enforceable. Use this checklist to prepare each close package.
Evidence pack structure
| Section | Required evidence |
|---|---|
| Boundary and period | Approved scope memo + period lock |
| Source data extracts | Immutable export with checksum and timestamp |
| Calculation model | Method version + factor version reference |
| Exceptions | Owner, reason code, and resolution timestamp |
| Sign-off | Preparer-reviewer-approver chain |
Close control thresholds
- Data completeness above 98% before report generation.
- All high-severity exceptions resolved or explicitly approved.
- No calculation version changes after reviewer sign-off.