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Title: GAS AND LIQUID MEASUREMENT VALIDATION NEW AUDIT REQUIREMENTS EXPAND THE FOCUS ON MEASUREMENT DATA INTEGRITY
Author: R. Michael Squyres
Source: 2018 American School of Gas Measurement Technology
Year Published: 2018
Abstract: Fundamental to all electronic gas measurement (EGM) and electronic liquids measurement (ELM) systems is the ability to accurately measure, review, correct, and report data. Any weakness in this chain undermines the accuracy and data integrity in the system. Recent industry standards and practices have greatly expanded the emphasis on data integrity. The Sarbanes-Oxley (SOX) Act of 2002 focuses on the integrity and consistency of all financial-based transactions for an organization. A SOX auditor will directly reference the American Petroleum Institute (API) Manual of Petroleum Measurement Standards (MPMS) Chapter 21 (popularly known as API 21) as the standard for all steps in the measurement process throughout an organization. Therefore, measurement personnel must possess a thorough understanding of API 21 and put its requirements to practice in order to satisfy the audit process.

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