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Audit Procedures Based on the System Documents

ISCC Audit Procedures

  • The ISCC audit procedures are compulsory for auditors.
  • ISCC checklists can be found in the client section.

The ISCC audit procedures are based on the requirements laid down in the ISCC System Documents. The auditor must complete the audit procedures to prove evidence of compliance of a system user with the requirements. System Users can use the audit procedures to conduct their internal audits and assessments, for internal trainings or to prepare for an audit. The application of the audit procedures for such purposes is voluntary but recommended.

ISCC EU and PLUS (Combined)

The audit procedure „Chain of Custody“ has to be applied for audits of First Gathering Points, Central Offices, Collecting Points, Processing Units, Logistic Centres, individually certified storage facilities (Warehouses), and Traders, as well as for sample audits of external storage facilities and dependent collecting points. For sample audits, one procedure has to be completed for each audit.

All procedures contain chapters on Basic Data, Management System, Traceability, Mass Balance and GHG Emissions. Sub-chapters contain further requirements that may be only relevant for specific types of operations.

It is strongly recommended to carefully read the guidelines provided in each audit procedure and to ensure that for all relevant scopes of certificates all applicable requirements are checked.

The audit procedure „Point of Origin (waste and residues)“ has to be applied for individual certifications of points of origin and for sample audits of points of origins in the framework of the certification of a Collecting Point.

The audit procedure „Farm/Plantation“ has to be applied for individual certifications of farms or plantations and sample audits of farms/plantations in the framework of the certification of a First Gathering Point or Central Office.

The audit checklist for “low ILUC risk feedstock” is to be applied for certification audits of Farms/ Plantations and First Gathering Points (FGP) for the certification of low ILUC risk feedstock. The checklist also has to be applied for sample audits of Farms and Plantations in the framework of certification audits of First Gathering Points and Central Offices under ISCC EU

The audit checklist for “low ILUC risk feedstock” is to be applied for certification audits of Farms/ Plantations and First Gathering Points (FGP) for the certification of low ILUC risk feedstock. The checklist also has to be applied for sample audits of Farms and Plantations in the framework of certification audits of First Gathering Points and Central Offices under ISCC PLUS.

The management plan is to be applied for low ILUC risk certification audits by economic operators aiming for low ILUC risk certification and it can be used to fulfill the requirement. A completed low ILUC risk management plan must be available for the audit.

ISCC EU Renewable Fuels of Non-Biological Origin (RFNBOs) and Recycled Carbon Fuels (RCFs) certification approach has been positively assessed by the European Commission (EC), official recognition by the EC is still pending.

ISCC EU (Independent Smallholders)

The audit procedure “Independent Smallholders” has to be applied for independent smallholders audited on a sample basis in the framework of the certification of a Central Office of Independent Smallholders.Please note: This procedure cannot be applied for scheme smallholders but only for independent smallholders (ISH).

The audit procedure “Central Office of Independent Smallholders” can only be used for Central Offices of independent smallholders and not for the general Central Office scope.

Please note: this procedure cannot be applied for central offices for farms/plantations or scheme smallholders but only for central offices of independent smallholders.

ISCC CORSIA (PLUS)

The audit procedure „Farm/Plantation“ has to be applied for individual certifications of farms or plantations and sample audits of farms/plantations in the framework of the certification of a First Gathering Point or Central Office.

The audit procedure „Point of Origin (waste, residues and by-products)“ has to be applied for individual certifications of points of origin and for sample audits of points of origins in the framework of the certification of a Collecting Point.

The audit procedure „Chain of Custody“ has to be applied for audits of First Gathering Points, Central Offices, Collecting Points, Processing Units, Logistic Centres, individually certified storage facilities (Warehouses), and Traders, as well as for sample audits of external storage facilities and dependent collecting points. For sample audits, one procedure has to be completed for each audit.

All procedures contain chapters on Basic Data, Management System, Traceability, Mass Balance and life cycle emissions. Sub-chapters contain further requirements that may be only relevant for specific types of operations.

It is strongly recommended to carefully read the guidelines provided in each audit procedure and to ensure that for all relevant scopes of certificates all applicable requirements are checked.

The audit procedure “Low LUC Risk Certification” has to be applied for Farm/Plantation and First Gathering Point seeking ISCC CORSIA (PLUS) Low LUC Risk Certification.

 

ISCC Japan FIT

  • ISCC Japan FIT Audit Procedure for Chain of Custody (v2.0, 14 August 2024)
    English (Pdf)

 

  • ISCC Japan FIT Audit Procedure for Principles and Criteria (v2.0, 14 August 2024)
    English (Pdf)

ISCC Summary Audit Report

Introduction

The template of a summary audit report was developed in a multi-stakeholder process. At the General Assembly of the ISCC Association (ISCC e.V.) in 2016 the members agreed to set up a “Working Group Transparency”. The objective of this working group was to elaborate a template for a summary audit report to serve a better transparency of ISCC whilst ensuring the need to protect sensitive company internal information.

20 members of ISCC e.V. representing all stakeholder groups participated in the working group and provided their valuable and insightful input to compile a proposal of the summary audit report. The proposal was shared with the ISCC e.V. Board as well as with all other ISCC e.V. members before it was finally presented at the ISCC e.V. General Assembly 2017.

Template of the Summary Audit Report (V.4)

The template of the Summary Audit Report ist valid since August 2019.

Template of CORSIA Summary Audit Report (v2.0)

 

Content and application

The summary audit report provides an overview on relevant aspects and results of the audit of a certified ISCC system user. The report does not contain confidential or business sensitive information or data.

The following topics are covered in the report:

  • Information on the certification body and the audit team
  • Information on the system user and audit process; including risk assessment and a summary of activities and audit results

The certification body compiles the summary audit report based on the ISCC audit procedures and sends the report to ISCC together with other relevant certification documents. After reviewing the documents, ISCC will publish the certificate and the summary audit report on the ISCC website as pdf file.

With the application of the APS (Audit Procedure System) Tool, the certification body can generate the summary audit report automatically in the tool (no extra paper work required).

Further Information

  • Word Versions of the ISCC Audit Procedure Documents can be found in the ISCC client section and are intended to be used by auditors of cooperating certification bodies exclusively.
  • ISCC List of Materials, ISCC Sustainability and Self Declarations and much more can also be found in the client section.
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