AUDIT PLAN

RENCANA AUDIT

ORGANIZATION NAME PT Adei Plantation - Nilo 1 POM

AUDIT TYPE Recertification

CERTIFIED ELEMENTS
Processing Unit (Oil Mill) and First Gathering Point/FGP
LOCATION(S) Negara Indonesia
Provinsi Provinsi Riau
Lintas Timur KM 88, Desa Telayap, Kecamatan Pelalawan,
Address
28353, Kabupaten Pelalawan
PLANNED AUDIT DATE(S)
17-19 March 2024

Roles /
Competences
No Conflict
Role Name
of Interest

Auditor
Auditor

Expert
Lead

GHG
AUDIT TEAM
Team Leader Sofyan Hadi Lubis √ - - √
Team Member Bayu Septianto - √ - √
Team Member Andris (Trainee Auditor) - - √

AUDIT OBJECTIVES The objectives of audit is to conduct assessment of the operational activities conformance
with the requirements of ISCC.

1. ISCC EU and ISCC Plus Audit Procedure Chain of Custody Version 5.2
2. ISCC EU and ISCC Plus Audit Procedure Farm/Plantation Version 5.3
AUDIT DOCUMENT REFERENCE
3. ISCC_EU_GAP_Procedure_Chain-of-Custody_v.1.2
4. ISCC_EU_Gap_Procedure_Farm_Plantation_v1.2

AUDIT SCOPE
PT Adei Plantation - Nilo 1 POM, with 1 supply base i.e. Nilo Barat Estate

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 AUDIT PLAN
RENCANA AUDIT

Staff and Auditors of MUTU CERTIFICATION will keep all client information confidential and
shall not disclose any such information to a third party, except required by law or
accreditation Bodies as part of our accreditation requirements. All staff and auditors have
signed independence, impartiality, conflict of interest and confidentiality statements.
CONFIDENTIALITY
Staf dan auditor MUTU CERTIFICATION akan menyimpan semua informasi rahasia klien
dan tidak boleh mengungkapkan informasi tersebut kepada pihak ketiga, kecuali diwajibkan
oleh hukum atau Badan akreditasi sebagai bagian dari persyaratan akreditasi kami. Semua
staf dan auditor telah menandatangani surat independensi, imparsialitas, konflik
kepentingan dan pernyataan kerahasiaan.

NAME Sofyan Hadi Lubis

AUDIT PLAN
PREPARED BY: SIGNATURE

DATE SENT TO CLIENT 05 March 2024

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 AUDIT PLAN
RENCANA AUDIT

PLANNED ACTUAL
PROCESSES / CLAUSES TO BE AUDITED AUDITOR
TIME DURATION
Sunday, 17 March 2024
00.00 – 00.00 Traveling PT. Adei Plantation – Mandau POM to PT Adei
All Team
Plantation - NILO 1 POM
Monday, 18 Maret 2024
08.00 – 08.20 Opening Meeting

Introduce the audit team, provide an overview of the audit

activities/schedule, audit scope, and discuss key points which
are required as part of the certification process.
08.20 – 12.00 Document Review

Plantation (All estate) – Lubis

- Principle 1: Hectare statement, operational/block map,
semi detail map, legality, No-Go area, forest, nature
reserved, conservation, land cover category, LUC, fire
incidents, peatland, enclaved area
- Traceability (outgoing delivery document,
SPB/Ticket/Self Declaration)
- GHG review for estate (Sampled basic data verification
completeness and accuracy, calculation model,
emission factor)
All Team

Plantation (Kebun Nilo Barat) – Bayu & Andris

- Principle 2: Responsible for Soil, Water and Air
protection (such as: conservation and biodiversity
aspect, Base Management Practices/Agronomy aspect,
environment aspect including waste management
- Principe 3: Responsible for Occupational Safety and
Health (such as training, competence, HIRAC
implementation including suitable protective
clothing/PPE)
Principle 4: Responsible for Human, Labour, and Land
Rights (such as CLA/PKB, SEIA&RKL/RPL, contract
workers, basic salary, overtime, basic services,
education facilities, social benefit, labour union, OSH
organization, forced labour, discrimination, corporal
punishment, mental or physical coercion, or verbal
abuse or sexual harassment or intim
12.00 – 14.00 Break / Lunch

14.00 – 18.00 Continue Document Review

Plantation (All estate) – Lubis

- Principle 1: Hectare statement, operational/block map, All Team
semi detail map, legality, No-Go area, forest, nature
reserved, conservation, land cover category, LUC, fire
incidents, peatland, enclaved area

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 AUDIT PLAN
RENCANA AUDIT

PLANNED ACTUAL
PROCESSES / CLAUSES TO BE AUDITED AUDITOR
TIME DURATION
- Traceability (outgoing delivery document,
SPB/Ticket/Self Declaration)
- GHG review for estate (Sampled basic data verification
completeness and accuracy, calculation model,
emission factor)

Plantation (Kebun Nilo Barat) – Bayu & Andris

- Principle 5: Responsible for applicable laws (such as
land use permit, minimum salary, environment/waste
management)
- Principe 6: Good management practice and continuous
improvement (such as basic economic doc, business
plan, production report)
- Complete Gap Procedure Plantation

Report daily audit progress to client and plans for next day
Tuesday, 19 Maret 2024
08.00 – 12.00 Field Visit

Plantation (Kebun Nilo Barat) – Bayu & Andris

- Principle 1 (LUC and enclave, other)
- Agrochemical application (spraying and fertilizing
activities), Harvesting activities, biocontrol applied (owl
and beneficial plant)
- HCV or riparian area, fire, and soil erosion.
- Facilities for measuring and mixing pesticides, facilities
for maintain and dispose absolute pesticides, facilities
for surplus application mix or tank washings, schedule
waste storage facilities, pesticides storage facility,
fertilizers storage facility, about liquids storage facility, All Team
water for domestic, housing complex, school facility,
workshop.

Document Review
Processing Unit (Oil Mill) - Lubis
- Traceability and Mass Balance (List supplier, list
recipient/buyer, mass balance document, sampled
incoming and outgoing material/product documentation,
Contract/DO/DN/Ticket/SD/delivery realization doc,
sampled daily and monthly production report, stock
verification vs credit transfer, subcontractor data and
payment)
12.00 – 14.00 Break / Lunch

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 AUDIT PLAN
RENCANA AUDIT

PLANNED ACTUAL
PROCESSES / CLAUSES TO BE AUDITED AUDITOR
TIME DURATION
14.00 – 17.00
Continue Document Review Traceability and Mass Balance
Processing Unit (Oil Mill) – Lubis

Document Review
Processing Unit (Oil Mill) – Bayu & Andris
- Management System (System Operational Procedure
updated, structure organization updated, ISCC
Personnel In Charge, socialization of procedure update, All Team
internal audit and management review, lay out and
production process flow chart, equipment calibration,
operation license, subcontractor agreement (if any),
annual report to ISCC, ISCC terms of use, and sales
turnover, UDB, etc).
- GHG Calculation (Sampled basic data verification
completeness & accuracy, calculation model, emission
factor, etc)

Field Visit to Oil Mill - Lubis, Bayu & Andris

17.00 – 18.00 Closing Meeting
All Team
Explain audit results and matters that need to be clarified if any

Note :
• The audit plan is flexible enough such as to permit any changes that can become necessary as the on-site activities
progress.
Rencana audit ini bersifat fleksibel, dapat berubah sesuai kesepakatan jika dianggap perlu dengan mempertimbangkan
kondisi lokasi dan alokasi waktu yang tersedia.
• Audit language may different from the language of the auditor or client.
Penggunaan bahasa pada kegiatan audit mungkin berbeda dari bahasa auditor atau klien.
• MUTU Certification has listed the individuals who will be involved in the audit, they roles and competency (in term of abilities,
and technical expertise). MUTU Certification has also confirmed, that no member of audit team has any conflict of interest
related to this audit. Further information of any member of the team is required, this can be requested.
MUTU Certification telah mengidentifikasi individu, peran dan kompetensi (kemampuan dan keahlian teknis) yang akan
terlibat didalam kegiatan audit, MUTU Certification juga telah mengkonfirmasi bahwa tidak ada anggota tim yang memiliki
konflik kepentingan terkait dengan kegiatan audit ini. Informasi lebih lanjut dari masing-masing anggota tim dapat diberikan
jika diminta.
• Please inform Mutu Certification if you object to the appointment of the auditor or team members stated in this audit plan
prior to the audit date.
Mohon menginformasikan MUTU Certification jika anda berkeberatan dengan auditor atau anggota tim yang tercantum
pada jadwal audit sebelum kegiatan dilaksanakan.

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