Audit techniques
The revised Site visit and remote audit requirements v.2.0 comes into force on 30 August 2023 (90 days from publication). The revised version expands the scope of remote auditing to PoAs and VPAs as well. Using the latest version of the requirements before 30 August 2023 date is permissible.
If the previous version of the “Site Visit and Remote Audit Requirements” are being used to implement and validate/verify the project, it is mandatory for the validating/verifying VVB to use the Audit Techniques Template. If the latest version of the “Site Visit and Remote Audit Requirements” (v.2.0) is being used, it is not mandatory to the “Audit Techniques Template”, however the VVB shall ensure that all the relevant information related to the means of verification and auditing techniques used is reported in the validation/verification report.