976/ INTERNAL AUDIT PROCEDURE / 992
INTE
R
N
A
L
A
UD
IT
PR
OCE
DUR
E
BOS-
P
RD-1202.90020
3
x
M
LC;
x
ISO S
tan
d
a
rd
s
.
A
ll
t
yp
es
an
d
fr
e
q
u
en
cy
o
f
Q
M
S
a
ud
i
ts
an
d
i
ns
p
e
c
t
i
ons
a
r
e
d
es
cr
i
be
d
i
n
t
h
e
QMS Audits and Inspections
Programme.
W
h
e
r
e
a
c
o
m
b
i
ne
d
Q
M
S
a
ud
i
t
i
s
to
be
c
on
duc
te
d
, i
t
i
s
i
mp
o
r
tant
t
h
at
t
h
e
QM
S
A
udit
T
ea
m
Leader
ens
ur
es
t
h
at
t
h
e
Q
M
S
a
ud
i
t ob
j
e
c
t
i
v
es
,
s
c
o
p
e an
d cr
i
te
r
i
a a
r
e
a
ppr
o
pr
i
ate
to
t
h
e
nat
ur
e o
f
t
h
e
c
o
m
b
i
ne
d
Q
M
S
a
ud
i
t
.
Q
M
S
a
ud
i
ts
a
ga
i
nst
“
IS
M
code”
conducted
by
Corporate
shall
be
cons
i
dered
as
a
S
h
i
p
Management
O
rgan
i
zat
i
on
f
i
rst
party aud
i
t
.
Q
M
S
aud
i
ts
aga
i
nst
“
IS
M
code”
conducted
by Corporate
shall
be conducted
fo
ll
o
wi
ng
the
present
procedure and
re
l
ated
f
il
es
,
and
respect
i
t
re
q
u
i
rements
.
4.2.3
Deter
m
inin
g
t
h
e
feasibi
l
it
y
of
t
h
e audit
T
he
feas
i
b
ili
ty of
the
aud
i
t
shall
be determ
i
ned
,
ta
ki
ng
i
nto
cons
i
derat
i
on
such
factors
as
the ava
il
ab
ili
ty of:
- S
uff
i
c
i
ent and appropr
i
ate
i
nformat
i
on
for
p
l
ann
i
ng
the aud
i
t
;
and
,
-
Ade
q
uate
t
i
me and
resources
.
W
here
the aud
i
t
i
s
not
feas
i
b
l
e
,
an
a
l
ternat
i
ve
shall
be
proposed
to
the
A
uditee
.
4.2.4
Se
l
ectin
g
t
h
e
A
udit
T
ea
m
W
hen
the
aud
i
t
has
been
dec
l
ared
feas
i
b
l
e
,
a
Q
M
S
Aud
i
t
T
eam
shall
be
se
l
ected
by
the
Q
ua
l
it
y
Re
p
resentati
v
e,
ta
ki
ng
i
nto
account
the
competence
needed
to
ach
i
eve
the
ob
j
ect
i
ves
of
the
aud
i
t
. I
f
there
i
s
on
l
y
one
Aud
i
tor
,
the
Q
M
S
Aud
i
tor
shall
perform
a
ll
app
li
cab
l
e dut
i
es
of
a
QM
S
A
udit
T
ea
m
Leader
.
I
n dec
i
d
i
ng
the
s
i
ze
and
compos
i
t
i
on of
the Aud
i
t
T
eam
,
cons
i
derat
i
on
shall
be g
i
ven
to
the
fo
ll
o
wi
ng:
x
Aud
i
t ob
j
ect
i
ves
,
scope
,
cr
i
ter
i
a and
est
i
mated durat
i
on
of
the aud
i
t
;
x
W
hether
the aud
i
t
i
s
a
comb
i
ned or
j
o
i
nt
aud
i
t
;
x
T
he overa
ll
competence
of
the Aud
i
t
T
eam
needed
to
ach
i
eve
the
ob
j
ect
i
ves
of
the
Q
M
S
aud
i
t
;
x
S
tatutory
,
regu
l
atory
,
contractua
l
and
cert
i
f
i
cat
i
on
re
q
u
i
rements
,
as
app
li
cab
l
e
;
x
T
he
need
to
ensure
the
i
ndependence
of
the
Aud
i
t
T
eam
from
the
act
i
v
i
t
i
es
to
be
aud
i
ted
and
to
avo
i
d
conf
li
ct of
i
nterest
;
x
T
he ab
ili
ty of
the Aud
i
t
T
eam members
to
i
nteract
effect
i
ve
l
y
wi
th
the
A
uditee
and
to
w
or
k
together
;
x
T
he
l
anguage
of
the
aud
i
t
,
and an
understand
i
ng
of
the
A
uditee
’
s
part
i
cu
l
ar
soc
i
a
l
and
cu
l
tura
l
character
i
st
i
cs
;
these
i
ssues
may
be
addressed
e
i
ther
by
the
QM
S
A
uditor's
o
w
n
s
kill
s
or
through
the
support of
a
techn
i
ca
l
e
x
pert
.
T
he process
of
assur
i
ng
the overa
ll
competence
of
the
Q
M
S
Aud
i
t
T
eam
should
i
nc
l
ude
the
fo
ll
o
wi
ng
steps:
x
I
dent
i
f
i
cat
i
on
of
the
k
no
wl
edge
and
s
kill
s
needed
to
ach
i
eve
the
ob
j
ect
i
ves
of
the
Q
M
S
aud
i
t
,
us
i
ng
as
support
the Corporate
Competence and Evaluation of QMS Auditors Specifications
;
x
S
e
l
ect
i
on
of
the
QM
S
A
udit
T
ea
m m
e
m
bers
such
that
a
ll
of
the
necessary
k
no
wl
edge
and
s
kill
s
are
present
i
n
the
Q
M
S
Aud
i
t
T
eam
,
us
i
ng
as
support
the
Competence and Evaluation of QMS Auditors
records
of
each
A
uditor
.
I
f
not
fu
ll
y
covered
by
the
A
uditors
i
n
the
Q
M
S
Aud
i
t
T
eam
,
the
necessary
k
no
wl
edge
and
s
kill
s may
be
sat
i
sf
i
ed
by
i
nc
l
ud
i
ng
techn
i
ca
l
e
x
perts
.
T
ec
h
nica
l E
x
p
erts
shall
operate
under
the d
i
rect
i
on of
the
QM
S
A
udit
T
ea
m
Leader
.
A
uditors
-
in
-
trainin
g
may be
i
nc
l
uded
i
n
the
Q
M
S
Aud
i
t
T
eam
,
but
shall
not aud
i
t
wi
thout
d
i
rect
i
on or
gu
i
dance
.
T
he
A
uditee
or
A
udit
Cl
ient
can
re
q
uest
the
rep
l
acement
of
part
i
cu
l
ar
QM
S
A
udit
T
ea
m m
e
m
bers
on
reasonab
l
e
grounds
such
as
prev
i
ous
uneth
i
ca
l
behav
i
our
. S
uch
grounds
should
be
commun
i
cated
to
the
QM
S
A
udit
T
ea
m
Leader
and
to
the
Q
ua
l
it
y
Re
p
resentati
v
e
, w
ho
shall
reso
l
ve
the
i
ssue
wi
th
the
A
uditee
or
A
udit
Cl
ient
before
ma
ki
ng any dec
i
s
i
ons
on
rep
l
ac
i
ng
QM
S
A
udit
T
ea
m m
e
m
bers
.
4.2.5 E
stab
l
is
h
in
g
initia
l
contact wit
h
t
h
e
A
uditee
T
he
i
n
i
t
i
a
l
contact
for
the
aud
i
t
wi
th
the
A
uditee
shall
be
by
the
QM
S
A
udit
T
ea
m
Leader
. T
he
purpose
of
the
i
n
i
t
i
a
l
contact
i
s:
x
T
o estab
li
sh
commun
i
cat
i
on
channe
l
s
wi
th
the
A
uditee
’
s
representat
i
ve
;
Vers
i
on
S
F
(
BOS-
P
RD-1202.0001-
ver
.0
4)
. O
r
i
g
i
na
l
date:
2011-0
3
-2
3
.
Vers
i
on
date:
201
5
-12-10.
Va
li
d
vers
i
on
on
l
y
on
Q
M
S
s
i
te
.
Uncontro
ll
ed
document
w
hen
pr
i
nted
.
Procedure prepared by:
BOS
Aud
i
t Manager
.
Approved
by:
BOS Q
H
S
E Manager
.
Va
li
dated by:
BOS Q
ua
li
ty
R
epresentat
i
ve
.
Page
6
of
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976