Purpose of this article
This guide explains how auditors use Scaler to verify data accuracy, review audit trails, and assess reporting compliance during assurance engagements.
Your role in Scaler
As an auditor, you are a temporary, read-only reviewer granted time-limited access to verify sustainability data and reporting.
You trace calculations, verify methodologies, review supporting documentation, and assess data reliability to provide assurance on client reporting.
Your key workflows in Scaler
Workflow 1: Review consumption data entries and timestamps
When you'll do this:
- During scheduled audit engagements
- Verifying data sources and collection methods
- Assessing data entry controls
- Tracing sample data points to source documents
Where in Scaler: Data Collection Portal → Asset → Energy / Water / Waste Data Collection Portal → Asset → Meters
What you'll need to know:
- Adding physical meters & consumption
- Meters & consumption overview
- Data reliability and verification
Workflow 2: Trace calculations from raw data to reported metrics
When you'll do this:
- Verifying calculation accuracy
- Reviewing aggregation and allocation rules
- Assessing metric definitions
- Testing calculation logic
Where in Scaler: Analytics Portal → Portfolio → Metrics Table Data Collection Portal → Portfolio → Reports (audit trail sheets)
What you'll need to know:
- Understanding reports audit trail sheets
- Custom metrics tool
- How Scaler structures data
Workflow 3: Review emission factor methodologies
When you'll do this:
- Verifying GHG calculation approaches
- Assessing location-based vs. market-based selections
- Reviewing emission factor sources and versions
- Testing scope classification
Where in Scaler: Data Collection Portal → Portfolio → Emission Factors
What you'll need to know:
- Emissions & emission factors overview
- Configuring location-based emission factors
- Understanding Scope 1, Scope 2, and Scope 3 emissions in Scaler
Workflow 4: Review audit trails and change history
When you'll do this:
- Assessing data governance and controls
- Reviewing data corrections and adjustments
- Verifying change management processes
- Identifying unusual patterns or corrections
Where in Scaler: Data Collection Portal → Asset → Audit Trail Data Collection Portal → Portfolio → Reports (audit trail sheets) Analytics Portal → Portfolio → Roadmaps (roadmap audit trail)
What you'll need to know:
- Audit features in Scaler
- Understanding reports audit trail sheets
- Roadmap audit trail download
Workflow 5: Assess data coverage and estimation methods
When you'll do this:
- Evaluating data completeness
- Reviewing estimation methodologies
- Assessing data quality and reliability
- Verifying framework-specific coverage calculations
Where in Scaler: Data Collection Portal → Portfolio → Reports (data coverage sheets) Analytics Portal → Portfolio → Performance (data coverage indicators)
What you'll need to know:
- Understanding Scaler data coverage methodology
- Understanding GRESB data coverage methodology
- Data reliability and verification
Workflow 6: Validate framework-specific reporting outputs
When you'll do this:
- Verifying GRESB, GRI, SFDR, or regulatory reports
- Testing report calculations against requirements
- Reviewing supporting documentation
- Assessing alignment with framework definitions
Where in Scaler: Data Collection Portal → Portfolio → Reports
What you'll need to know:
- How to generate reports
- Understanding reports audit trail sheets
- Understanding Scaler data coverage methodology
- Understanding GRESB data coverage methodology
Quick reference: Where you'll work most often
Scaler location | Primary use |
Data Collection Portal → Asset → Energy / Water / Waste | Review consumption data entries and timestamps |
Data Collection Portal → Asset → Meters | Verify meter configurations and data sources |
Data Collection Portal → Portfolio → Emission Factors | Review emission factor selections and configurations |
Data Collection Portal → Portfolio → Reports | Access audit trail sheets and framework reports |
Analytics Portal → Portfolio → Metrics Table | Review calculated metrics and underlying data |
Data Collection Portal → Asset → Audit Trail | Review change history and data corrections |
What to focus on during onboarding
✅ Confirm scope of audit engagement and accessible portfolios ✅ Understand which frameworks and reporting periods are under review ✅ Learn how to navigate audit trail features ✅ Identify data reliability indicators and flags ✅ Understand emission factor configurations and methodologies ✅ Learn how to export audit-ready documentation
Need help?
- Review Scaler Knowledge Base for detailed how-to guides
- Ask Lumi AI for instant answers to platform questions
- Discuss with your client's ESG team for scope and methodology clarification
- Contact your Scaler Account Operations Manager for personalized support