1.The operator or aircraft operator shall establish, document, implement and maintain an effective control system to ensure that the annual emission report and, where applicable, the tonne-kilometre report resulting from data flow activities does not contain misstatements and is in conformity with the monitoring plan and this Regulation.
2.The control system referred to in paragraph 1 shall consist of the following:
(a)an operator’s or aircraft operator’s assessment of inherent risks and control risks;
(b)written procedures related to control activities that are to mitigate the risks identified.
3.Written procedures related to control activities as referred to in point (b) of paragraph 2 shall at least include:
(a)quality assurance of the measurement equipment;
(b)quality assurance of the information technology system used for data flow activities, including process control computer technology;
(c)segregation of duties in the data flow activities and control activities as well as management of necessary competencies;
(d)internal reviews and validation of data;
(e)corrections and corrective action;
(f)control of out-sourced processes;
(g)keeping records and documentation including the management of document versions.
4.The operator or aircraft operator shall monitor the effectiveness of the control system, including by carrying out internal reviews and taking into account the findings of the verifier during the verification of annual emission reports and, where applicable, tonne-kilometre data reports, carried out pursuant to Regulation (EU) No 600/2012.
Whenever the control system is found to be ineffective or not commensurate with the risks identified, the operator or aircraft operator shall seek to improve the control system and update the monitoring plan or the underlying written procedures for data flow activities, risk assessments and control activities as appropriate.