The Certified Cannabis Compliance Officer Audit Manual & Guidebook

$495.00

 

TABLE OF CONTENTS PAGE
Chapter 1 – Introduction and Basic Elements of Cannabis Compliance Audits 1
1.1   Introduction 1
1.2   Objectives 1
1.3   Cannabis Compliance Audits in a Public Sector Context 2
1.3.1   Elements of a Cannabis Compliance Audit 2
1.3.2.  Authorities and Criteria 2
1.3.3.  Subject Matter    3
1.3.4.  Three Parties 3
1.3.5.  Assurance   3
1.3.6.  What does the Compliance Officer Look For in Different Audits? 3
1.3.7.  Different Ways to Conducting a Compliance Audit 4
1.4   Compliance Audit as a Stand-Alone Activity 4
1.4.1.  Compliance Audit with Other Types of Audit 4
1.5. HOW COMPLIANCE RELIANCE, INC. HELPS TO CONDUCT COMPLIANCE AUDITS 5
1.6 Principles of Compliance Auditing 5
GENERAL PRINCIPLES OF COMPLIANCE AUDITING 5
1.7 The Compliance Audit Process 29
1.8   Conclusion 30
Chapter 2: Main Concepts of Cannabis Compliance Auditing 31
2.1   Introduction 31
2.2   Definition of Audit and Compliance Audit 31
2.3   Subject Matter and Subject Matter Information 32
2.3.1.  Identifying the subject matter 32
2.4   Laws, Statutes, Regulations and Criteria 32
2.4.1.  Conflicting Authorities 33
2.4.2.  Criteria 33
2.4.3.  Propriety 34
2.5   The Three Parties 34
2.6   Assurance 35
2.7   Attestation Engagements and Direct Reporting 36
2.8   Assertions and Audit 37
2.9   Professional Judgment and Professional Skepticism 38
2.10   Conclusion 39
Chapter 3: Planning and Designing a Cannabis Compliance Audit 40
3.1   Introduction 40
3.2   Initial Considerations for Planning 40
3.2.1 Determining the Level of Assurance to be Provided 40
3.2.2.  Consideration of Audit Risk and Its Impact on Assurance 42
3.3   Planning process 44
3.3.1.  Determining Subject Matter, Criteria and Scope in Planning a Compliance Audit  

45

3.3.2.  Understanding the Entity 46
3.3.3.  Understanding the Control Environment and Internal Control System 47
3.3.4.  Risk Assessment of the Subject Matter/Audited Entity 48
3.3.5.  Consideration of Risks of Fraud 61
3.3.6.  Determining Reliance on Internal Controls 63
3.3.7.  Linking Identified Risks to Audit Strategy 90
3.4   Determining Materiality at Planning Stage 90
3.4.1.  Professional Judgments About Materiality 91
3.4.2.  Determining Materiality 91
3.4.3.  Qualitative and Quantitative Factors in Determining Materiality 92
3.5   Audit Strategy and Audit Plan 94
3.5.1.  Planned Audit Procedure 95
3.6   Conclusion 95
Chapter 4: Gathering Audit Evidence 96
4.1   Introduction 96
4.2   Audit Evidence 96
4.2.1.  Quantity and Quality of Available Evidence 97
4.2.2.  Sufficiency, Appropriateness and Reliability of Audit Evidence 97
4.2.3.  Gathering of Evidence 98
4.3   Evidence Gathering Techniques 99
4.3.1.  Procedures to Obtain Evidence for Reasonable and Limited Assurance Engagements  

102

4.3.2.  Professional Skepticism in Gathering Audit Evidence 103
4.3.3.  Professional Judgment in Gathering Audit Evidence 104
4.4 Consideration of Non-compliance that may Indicate Fraud and Unlawful Acts 104
4.5 Conclusion 105
Chapter 5: Evaluating Evidence and Forming Conclusions 106
5.1 Introduction 106
5.2 Evaluation of Evidence and Forming Conclusions 106
5.2.1.  Evaluating Evidence 106
5.2.2.  Forming Conclusions 107
5.3 Conclusion 108
Chapter 6: Documentation and Communication 109
6.1   Introduction 109
6.2   Documentation 109
6.2.1.   What to Document 110
6.2.2.  When to Document 111
6.2.3.     Document Retention 111
6.2.4.    Confidentiality and Transparency Issues 111
6.3   Communication 112
6.3.1.  Communication at the Planning Phase 113
6.3.2.  Communication at the Evidence Gathering Phase 114
6.3.3.   Communication at the Reporting and Follow Up Phase 114
6.4   Conclusion 114
Chapter 7: Reporting a compliance audit 115
7.1   Introduction 115
7.2   Reporting a Compliance Audit 115
7.3   Forms of a Compliance Audit 116
7.4   Contents of a Compliance Audit 116
7.5   Conclusions/Opinions in a Compliance Audit 120
7.5.1.  Conclusions/Opinions in Reasonable and Limited Assurance Engagements 121
7.5.2.  Unmodified Conclusion/Opinion 122
7.5.3.  Modified Conclusion/Opinion 123
7.5.4.  Qualified Opinion Conclusion 124
7.5.5.  Adverse Conclusion/Opinion 125
7.5.6.  Emphasis of Matter and Other Matter 126
7.5.7.  Disclaimer/Conclusion/Opinion 127
7.6   Example of a Short Form Compliance Audit Report 128
7.7   Audit Follow Up 130
7.7.1.  Why to Follow-up 130
7.7.2.  What to Follow-up 131
7.7.3.  When to Follow-up 131
7.7.4.  How to Follow-up 131
7.7.5.  Decisions of the Compliance Officers/Auditors 132
7.8   Conclusion 132
Chapter 8: Implementation Strategies for Compliance Audit Findings 133
8.1 Introduction 135
8.1.1.  Compliance Audit Findings and Recommendation Implementation Strategy 133
8.1.2   Compliance Strategies Implementation Framework 134
8.2.  Process for Formulating the Compliance Officer’s Implementation Strategy 134
8.3   Formulation of an Action Plan 141
8.4 Commitment of the Leadership in Implementing the Action Plan 141
8.5    Guidance on Preparing the Action Plan 141
8.6    Conclusion 142
Chapter 9: Cannabis Compliance Audit Guide 143
9.1.  What is a Compliance Audit? 143
9.2.  What is an Auditee? 143
9.3.  The Compliance Audit as a Regulatory Tool 143
9.4.  Objectives of the Compliance Audit 143
9.5.  Auditing Standards 144
9.6.  Knowledge and Skills of Auditors 150
9.8  The Audit Process 151
9.8.1.  Collecting Background Information 159
9.8.2.  Audit Checklists 160
9.8.3.  Providing Prior Notice of an Audit 161
9.8.4. Opening Meeting 161
9.8.5.  Collecting Audit Evidence 162
9.8.6.  Closing Meeting and Communication 164
9.8.7.  Evaluation of Audit Evidence 166
9.8.8.  Compliance Audit Report 168
9.8.9.  Follow-up Action Program 168
9.8.10.  Regulatory Review 169
9.8.11.  Quality Assurance and Record Keeping 169
9.8.12. Quality Assurance 169
GUIDELINES FOR THE QUALITY ASSURANCE PLAN 170
9.8.13.  Record Keeping 183
Chapter 10  – Conducting an Internal Compliance Audit of a Cannabis Facility 184
Chapter 11 – Creating a Cannabis Compliance Audit Plan 227
Chapter 12 – The Model Compliance Report  254
Chapter 13 – Remediating and Correction Compliance Citations 327
Chapter 14 – Step by Step Guide to Conducting a Cannabis Compliance Audit 414
Chapter 15 – Grower/Processor Inspection Checklist 558
Chapter 16 – Dispensary Compliance Checklist 659
Chapter 17 – Checklists 697
   Air Ventilation and Circulation 698
    Anti-Diversion 701
    Advertising and Marketing 704
    Canopy/Size Restrictions 709
    Chain of Custody 711
    Cleaning and Maintenance 714
    Computer Network Software and Data Storage 719
    Cultivation 724
     Curing 728
     Dispensary Operations 730
     Drying 736
     Edibles 738
     Emergency Action Plans 743
     Employment Practices 746
     Employment Training 750
     Energy Conservation 752
     Environmental Impact 754
     Extraction 756
     Federal Law Considerations 758
     Financial and Organizational Records 761
     Hazards and Hazardous Materials 763
     HIPAA Compliance 765
     Indoor Cultivation 767
     Infused Products 770
     Labeling 773
     Laboratory Testing 778
     Licensing 780
     Light Pollution 783
     Monitoring, Surveillance and Security Requirements 784
     Nutrient Requirements 792
      Outdoor Cultivation Requirements 794
      Packaging 797
      Patient Education 800
      Patients/Caregivers 804
      Pest Management 807
      Plant Waste 810
      Post Licensing 811
      Pre-Licensing 813
      Pre-Licensing 813
      Processing Operations 814
      Product Destruction 821
      Public and Community Relations 823
      Records and Reporting 825
      Safety 827
      Sample Testing 835
      Seed to Sale Tracking 838
      Soil and Waste 840
      Staffing 841
      Storage of Cannabis 845
      Transportation 848
      Trimming 852
      Utilities and Service Systems 853
      Visitor Access 855
      Waste Material (Collection and Disposal) 857
      Water Quality, Riparian rights and Hydrology 859

 

 

 

 

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