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CARBON-ACCOUNTING5 MIN READ

Walk the Audit Evidence Trail

Build an evidence trail from reported carbon total back to activity data and factors.

Assurance pressure A verifier is checking the fleet total and asks for source activity, factor version, and review evidence. The calculation can be numerically correct and still fail traceability. Evidence chain Source -> transform -> factor -> review -> change log Audit readiness is the ability to reconstruct the number from controlled evidence. Shortcut Send the workbook and hope formulas are enough Review questions become lookup tasks instead of emergency archaeology. Transparency is not more prose; it is traceable evidence. 01 Source 02 Method 03 Control Raw data What should Elena keep as the first evidence artifact?

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