Carbon measurement and reporting systems are surprisingly easy to game. The more complex the system, the easier it is.
As the world moves to more stringent rules and penalties around greenhouse gas emissions, auditors and regulators will need to be more mindful of the risks of #fraud to minimise reported emissions numbers.
Many vectors for fraud are technical and involve samplers, weighers, flowmeters, data historians, and so on. The inputs to carbon reporting are “fuzzy” numbers and can’t be neatly cross checked with an invoice.
If you’re an auditor and don’t have a solid understanding of these systems, you run the risk of undetected carbon fraud happening on your watch. Make sure you have a technically competent member of your audit team who can ensure appropriate testing is done to cover fraud risks.