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;