975/ INTERNAL AUDIT PROCEDURE / 992
INTE
R
N
A
L
A
UD
IT
PR
OCE
DUR
E
BOS-
P
RD-1202.90020
3
4
D
escri
p
tion
4
.1
G
ener
a
l
T
h
i
s
ch
a
p
te
r
c
onta
i
ns
t
h
e
r
e
q
u
i
r
e
m
ents
on
p
l
ann
i
n
g
an
d
c
on
duc
t
i
n
g
Q
M
S
a
ud
i
t
a
c
t
i
v
i
t
i
es
as
p
e
r
t
h
e
QMS Audit
Programme Management Guidelines.
T
h
e
a
i
m
o
f
t
h
e
a
ud
i
t
i
n
t
h
e
U
n
i
t
(
on
boa
rd
o
r
at
H
ea
d
O
ff
i
c
e
) i
s
to
v
e
r
i
fy
c
o
mp
li
an
c
e
w
i
t
h
r
e
q
u
i
r
e
m
ents
o
f
a
pp
li
c
ab
l
e
stan
d
a
rd
s
, I
nte
r
nat
i
ona
l
r
e
gu
l
at
i
ons
, C
o
d
es
(
e
.
g
. IS
M
, IS
P
S, ISO 9001)
an
d
C
o
mp
an
y M
ana
g
e
m
ent
S
y
ste
m
s
.
QHS
E
D
e
p
a
r
t
m
ent
i
s
i
n
ch
a
rg
e
o
f
p
l
ann
i
n
g
an
d
ens
ur
i
n
g
t
h
at
a
ll i
nte
r
na
l
a
ud
i
ts
a
r
e
p
e
rf
o
rm
e
d
ann
u
a
ll
y
on
boa
rd
ea
ch
v
esse
l
as
w
e
ll
as
at
t
h
e
H
ea
d
O
ff
i
c
e
. U
n
d
e
r
e
x
c
e
p
t
i
ona
l
c
i
rcum
stan
c
es
,
t
h
i
s
i
nte
rv
a
l
m
a
y
not
e
x
c
ee
d m
o
r
e
t
h
an
t
hr
ee
m
ont
h
s
f
o
ll
o
w
i
n
g
t
h
e
en
d
o
f
ea
ch
ann
u
a
l
p
e
r
i
o
d
an
d
t
h
e
D
esign
a
te
d
P
erson
A
shore
w
ill i
n
f
o
rm
r
es
p
e
c
t
i
v
e
l
y
t
h
e
Fl
a
g Au
t
h
o
r
i
t
i
es
(
r
e
f
.
appendix 1 “Launching audits
”).
T
h
e
C
o
mp
an
y
O
rg
an
i
sat
i
on
c
an
a
l
so
c
on
duc
t
a
dd
i
t
i
ona
l
a
ud
i
ts
, i
n
c
ase
t
h
e
r
e
i
s
a
ch
an
g
e
i
n
i
ts
O
rg
an
i
sat
i
on
,
p
o
li
cy
o
r
l
a
rg
e
-
s
c
a
l
e
pr
o
c
e
dur
a
l
ch
an
g
es
,
an
d
e
i
t
h
e
r
to
f
o
ll
o
w
-
up m
a
j
o
r
c
o
rr
e
c
t
i
v
e a
c
t
i
on
.
T
o
d
o
so
, QHS
E
D
e
p
a
r
t
m
ent
m
on
i
to
r
s
t
h
e
a
ud
i
t
c
a
l
en
d
a
r
(
r
e
f
.
to
BOS-PLN-1202.0002 Audits-Inspection
Programme
)
wh
e
r
e
r
e
l
e
v
ant
i
n
f
o
rm
at
i
on
a
r
e
i
n
d
i
c
ate
d
(l
ast
i
nte
r
na
l
a
ud
i
t
p
e
rf
o
rm
e
d
,
a
ud
i
t
du
e
d
ate
,
s
c
o
p
e
o
f
t
h
e
a
ud
i
t
,
et
c
.).
A
t
t
h
e be
g
i
nn
i
n
g
o
f
ea
ch
y
ea
r
,
t
h
e
i
nte
r
na
l
a
ud
i
t
p
l
an
i
s
r
e
l
ease
d
to
H
ea
d
o
ff
i
c
e an
d
v
esse
l
s
.
Si
n
c
e
c
onst
r
a
i
nts
m
a
y
a
r
i
se
,
t
h
e
p
l
an
c
o
u
l
d
be
r
e
v
i
se
d
at
an
y
t
i
m
e
an
d
c
ons
u
l
te
d
b
y
a
ll
e
mp
l
o
y
ees
on
t
h
e
p
o
r
ta
l, i
n
t
h
e
‘Q
u
a
li
t
y
’
a
r
ea
i
n
t
h
e
m
en
u:
h
tt
p
s
://
i
nt
r
anet
.
bo
ur
bon
-
on
li
ne
.
c
o
m/ ==
>Q
M
S C
r
i
t
i
c
a
l
r
e
c
o
rd
s
/Pr
o
c
ess
1202.
4
.
2
Initi
a
ting the Intern
a
l
A
ud
it
4
.
2
.1
A
pp
ointing the
A
ud
it Te
a
m
L
e
ad
er
T
h
e
A
ud
it M
a
n
a
ger
shall
a
pp
o
i
nt
t
h
e
I
nte
r
na
l
QM
S
A
ud
itor te
a
m le
ad
er
(
M
a
rine Intern
a
l
A
ud
its
)
f
o
r
M
a
r
i
ne
/v
esse
l
s
a
ud
i
ts
wh
il
e
BOS
Q
ua
lity
R
e
p
.
shall
a
pp
o
i
nt
QM
S
A
ud
it Te
a
m
L
e
ad
er
f
o
r
S
h
o
r
e a
ud
i
ts
.
N
OT
E
1
:
T
h
e
QM
S
A
ud
it Te
a
m
L
e
ad
er
shall
not
c
on
duc
t
m
o
r
e
t
h
an
t
hr
ee
c
onse
cu
t
i
v
e
a
ud
i
ts
to
t
h
e
sa
m
e
A
ud
itee
.
N
OT
E
2
: A
p
e
r
son
li
n
k
e
d
to
an
A
ud
itee
shall
not
be
QM
S
A
ud
it Te
a
m
L
e
ad
er
.
N
OT
E
3: Aud
i
to
r
shall
be
q
u
a
li
f
i
e
d
as
p
e
r
B-SPC-1202.0001 – Competence and Evaluation of QMS Auditors Specifications
.
4
.
2
.
2
D
e
f
ining QM
S aud
it o
bj
ectives
,
sco
p
e
a
n
d
criteri
a
T
h
e
Q
M
S
a
ud
i
t
shall
be base
d
on
d
o
cum
ente
d
ob
j
e
c
t
i
v
es
,
s
c
o
p
e
an
d
cr
i
te
r
i
a
.
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
shall
be
d
e
f
i
ne
d
b
y
BOS
Q
ua
lity
R
e
p
resent
a
tive
f
o
r
BOS
a
ud
i
ts
. I
t
should
be
a
gr
ee
d w
i
t
h
t
h
e
A
ud
it Client
as
d
es
cr
i
be
d
i
n
t
h
e
QMS Audit Objectives, Scope and Criteria
.
A
n
y
ch
an
g
es
to
t
h
e a
ud
i
t
ob
j
e
c
t
i
v
es
,
s
c
o
p
e o
r
cr
i
te
r
i
a
shall
be
i
n
d
i
c
ate
d
on
t
h
e
Audit Report
.
T
h
e
Q
M
S
a
ud
i
t
ob
j
e
c
t
i
v
es
d
e
f
i
ne
wh
at
i
s
to
be
a
cc
o
mp
li
s
h
e
d
b
y
t
h
e
a
ud
i
t
an
d m
a
y
i
n
c
l
ud
e
t
h
e
f
o
ll
o
w
i
n
g:
x
D
ete
rm
i
nat
i
on
o
f
t
h
e
e
x
tent
o
f
c
on
f
o
rm
i
t
y
o
f
t
h
e
A
ud
itee
'
s
m
ana
g
e
m
ent
s
y
ste
m
,
o
r
p
a
r
ts
o
f
i
t
,
w
i
t
h
a
ud
i
t
cr
i
te
r
i
a
;
x
Ev
a
l
u
at
i
on
o
f
t
h
e
c
a
p
ab
ili
t
y
o
f
t
h
e
m
ana
g
e
m
ent
s
y
ste
m
to
ens
ur
e
c
o
mp
li
an
c
e
w
i
t
h
stat
u
to
ry
,
r
e
gu
l
ato
ry
an
d
c
ont
r
a
c
t
u
a
l
r
e
q
u
i
r
e
m
ents
;
x
Ev
a
l
u
at
i
on
o
f
t
h
e e
ff
e
c
t
i
v
eness
o
f
t
h
e
m
ana
g
e
m
ent
s
y
ste
m
i
n
m
eet
i
n
g
i
ts
s
p
e
c
i
f
i
e
d
ob
j
e
c
t
i
v
es
;
x
I
d
ent
i
f
i
c
at
i
on o
f
a
r
eas
f
o
r
p
otent
i
a
l i
mpr
o
v
e
m
ent o
f
t
h
e
m
ana
g
e
m
ent
s
y
ste
m
.
T
h
e
a
ud
i
t
s
c
o
p
e
d
es
cr
i
bes
t
h
e
e
x
tent
an
d
bo
u
n
d
a
r
i
es
o
f
t
h
e
Q
M
S
a
ud
i
t
,
s
uch
as
phy
s
i
c
a
l l
o
c
at
i
ons
, O
rg
an
i
z
at
i
ona
l
u
n
i
ts
,
a
c
t
i
v
i
t
i
es
an
d
pr
o
c
esses
to be a
ud
i
te
d
,
as
w
e
ll
as
t
h
e
t
i
m
e
p
e
r
i
o
d
c
o
v
e
r
e
d
b
y
t
h
e
a
ud
i
t
.
T
h
e
a
ud
i
t
cr
i
te
r
i
a
a
r
e
u
se
d
as
a
r
e
f
e
r
en
c
e
a
g
a
i
nst
wh
i
ch
c
on
f
o
rm
i
t
y
i
s
d
ete
rm
i
ne
d
an
d
m
a
y
i
n
c
l
ud
e
a
pp
li
c
ab
l
e
p
o
li
c
i
es
,
pr
o
c
e
dur
es
,
stan
d
a
rd
s
, l
a
w
s
an
d
r
e
gu
l
at
i
ons
,
m
ana
g
e
m
ent
s
y
ste
m
r
e
q
u
i
r
e
m
ents
,
c
ont
r
a
c
t
u
a
l
r
e
q
u
i
r
e
m
ents
o
r m
a
r
i
t
i
m
e
c
o
d
es
o
f
c
on
duc
t
.
Q
M
S
a
ud
i
t
cr
i
te
r
i
a
shall
i
n
c
l
ud
e
one
o
r m
o
r
e o
f
t
h
e
f
o
ll
o
w
i
n
g
stan
d
a
rd
s
/c
o
d
es
:
BOURBO
N
Q
u
a
li
t
y M
ana
g
e
m
ent
S
y
ste
m
(Q
M
S);
x
IS
M
C
o
d
e
;
x
IS
P
S C
o
d
e
;
V
e
r
s
i
on
SF (BOS-
P
RD-1202.0001-
v
e
r
.0
4
). O
r
i
g
i
na
l
d
ate
:
2011-0
3
-2
3
.
V
e
r
s
i
on
d
ate
:
201
5
-12-10.
V
a
li
d
v
e
r
s
i
on
on
l
y
on
Q
M
S
s
i
te
. U
n
c
ont
r
o
ll
e
d
d
o
cum
ent
wh
en
pr
i
nte
d
.
Pr
o
c
e
dur
e
pr
e
p
a
r
e
d
b
y:
BOS
Aud
i
t
M
ana
g
e
r
.
Appr
o
v
e
d
b
y:
BOS QHS
E M
ana
g
e
r
.
V
a
li
d
ate
d
b
y:
BOS Q
u
a
li
t
y
R
e
pr
esentat
i
v
e
.
P
a
g
e
5
o
f
20
975