# Will an auditor accept carbon data that was extracted by AI?

Canonical: https://senseible.earth/answers/will-auditors-accept-ai-extracted-carbon-data

Yes, if the evidence holds up. An auditor or verifier does not approve or reject a tool. They test whether sampled figures trace to source documents, whether the calculation recomputes, and whether your process catches errors. AI extraction passes when every value links to its original file and the controls around it are documented.

## What verifiers actually test

Standards such as ISO 14064-3 and ISAE 3410 ask the verifier to understand how data flows from source to report, assess where errors could happen, and gather enough evidence on a sample. The question they ask is whether the reported figure is supported, not whether a person or a program typed it.

## Evidence that makes AI-read data acceptable

- The original invoice or bill is kept and can be opened from any reported figure.
- The extracted quantity and unit match what is printed on that document.
- The emission factor, its source and edition are recorded per line.
- The calculation recomputes to the same number.
- Duplicates are blocked, and the same file always gives the same result.
- Changes after extraction are logged with who changed what and why.

## What will raise questions

- Figures with no source file, or a file that cannot be matched to a line.
- Different results from the same document on different days.
- Estimates mixed into totals without being labelled.
- No record of how low-confidence readings were reviewed.
- A tool that cannot explain which factor it used.

## How to prepare for the first engagement

1. Write a short methodology note: what the AI reads, what rules classify and calculate, and when a person reviews.
2. Export a line listing with a file reference for each row so the verifier can pick a sample.
3. Run your own sample check first: open 20 to 30 random lines and compare them to the documents.
4. Keep the corrections you made and the reasons, so the verifier sees the control working.

## What Senseible does here

Senseible keeps every value linked to its source file and SHA-256 fingerprint, records the factor and source per line and recomputes each figure, so a verifier can sample and trace. Senseible is not an auditor; its Verified label means internal rule checks passed, and the verifier forms their own conclusion.

- [Why auditors prefer document trails](https://senseible.earth/answers/auditors-and-senseible-reports)
- [What auditors check in GHG assurance](https://senseible.earth/answers/what-auditors-check-in-ghg-assurance)
- [Trace emission data to source](https://senseible.earth/climate-intelligence/how-to-trace-emission-data-to-source)

Sources: [ISO 14064-3:2019, validation and verification of GHG statements](https://www.iso.org), [GHG Protocol Corporate Standard, Chapter 7 (inventory quality)](https://ghgprotocol.org/corporate-standard)

Last reviewed 2026-10-15.