Stephanie Guerrero
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1.How would you organize the sampling of the verification activities associated with this client?
To organize the sampling of suppliers, I would stratify the total population by region, as each region may present different risks and characteristics. The approach would include:
Selecting representative samples from each region, ensuring the sample size is proportional to the number of suppliers in each area (for example, more samples from the Cerrado region due to its larger supplier base).
Prioritizing suppliers with higher transaction volumes or greater impact on the supply chain, as they represent higher risk.
Conducting random selection within each group to ensure impartiality.
Utilizing the SAP system data to identify and select suppliers that meet these criteria.
Including some suppliers from regions with fewer providers to have a comprehensive overview and avoid bias.
This method ensures a balanced, efficient, and representative sample, facilitating the detection of potential non-compliance or risks across all areas.2.What evidence/check in your view is satisfactory to guarantee the avoidance of double counting?
To prevent double counting, I would expect to find:
Unique, tamper-proof transaction records in SAP with unique identifiers for each lot or purchase.
Documented procedures for supplier registration and transaction recording that prevent duplication.
Regular reconciliations between SAP data and supplier reports or transport documents.
Internal audits reviewing data integrity and detecting possible duplicates.
Access controls and user role management within the system to prevent unauthorized data entry or modification without traceability.
Cross-validation with physical inventories and production reports to confirm that recorded quantities match actual figures.3. What checks would you make to confirm that no triangulation (selling commodities from other areas as if they were produced in a given region) is occurring?
To detect potential triangulation, I would carry out the following controls:
Compare SAP-registered supplier location and product origin with verifiable geographic data (certificates, official documents, GPS).
Review supporting documents such as invoices, transport guides, and certificates of origin for each purchase.
Analyze purchasing and sales patterns to identify unusual movements or inconsistencies in volumes and zones.
Interview purchasing and logistics personnel to understand the actual product flow.
Conduct surprise inspections or on-site audits at suppliers and reception points to physically verify production.
Use traceability technologies (e.g., QR codes, blockchain) if available, to guarantee provenance.
Review third-party reports or complaints indicating possible fraud or triangulation.If a supplier does not have traceability information, I would expect the company to have a defined plan of action for such cases. For example, there should be a procedure to evaluate that supplier, record the lack of information, and take measures such as requesting traceability, setting deadlines for compliance, or limiting purchases until the issue is corrected. I would also look for evidence that the company identifies the risk this represents and applies alternative controls, such as verifying supporting documents, declarations of origin, or keeping that product separate so as not to affect the rest of the chain.
1. As a ProTerra MRV auditor, when verifying Point 3 (Management System), I would look for evidence that the company has documented policies and procedures in place to comply with sustainability requirements. I would review the ProTerra commitment policy, internal procedures, and the organizational chart showing clear responsibilities. I would also evaluate staff training records, internal audits, corrective actions, and management reviews. It is essential to verify that there is a system for monitoring and reporting relevant data, with controls to ensure its accuracy. I would conduct interviews and observations on site to verify that the system is not only documented but also actually implemented.
2. In the case of suppliers without traceability information, I would expect to see that the operator has procedures in place to evaluate them and mitigate risks, such as formal requests for information, follow-up, or additional control measures that protect the integrity of the system.
