973/ INTERNAL AUDIT PROCEDURE / 992
INTE
R
N
A
L
A
UD
IT
PR
OCE
DUR
E
BOS-
P
RD-1202.90020
3
1 P
ur
p
ose
BOS
shall
ens
ur
e
t
h
e
estab
li
s
hm
ent
o
f
an
e
ff
e
c
t
i
v
e
an
d
e
ff
i
c
i
ent
I
nte
r
na
l Q
M
S
a
ud
i
t
pr
o
c
ess
to
assess
t
h
e
st
r
en
g
t
h
s
an
d w
ea
k
nesses
o
f
t
h
e
Quality Management System
(Q
M
S). T
h
e
Q
M
S
a
ud
i
t
pr
o
c
ess
a
c
ts
as
a
m
ana
g
e
m
ent
too
l
f
o
r
i
n
d
e
p
en
d
ent assess
m
ent o
f
an
y d
es
i
g
nate
d
pr
o
c
ess
o
r
a
c
t
i
v
i
t
y
.
T
h
e
Q
M
S
a
ud
i
t
pr
o
c
ess
pr
o
v
i
d
es
an
i
n
d
e
p
en
d
ent
too
l
f
o
r
u
se
i
n
obta
i
n
i
n
g
ob
j
e
c
t
i
v
e
e
v
i
d
en
c
e
t
h
at
t
h
e
e
xi
st
i
n
g
r
e
q
u
i
r
e
m
ents
h
a
v
e
been
m
et
,
s
i
n
c
e
t
h
e
Q
M
S
a
ud
i
t
e
v
a
l
u
ates
t
h
e e
ff
e
c
t
i
v
eness
an
d
e
ff
i
c
i
en
cy
o
f
t
h
e
O
rg
an
i
z
at
i
on
.
I
t
i
s
i
mp
o
r
tant
t
h
at
m
ana
g
e
m
ent
ens
ur
es
i
mpr
o
v
e
m
ent
a
c
t
i
ons
a
r
e
ta
k
en
i
n
r
es
p
onse
to
Q
M
S
a
ud
i
t
r
es
u
l
ts
.
P
l
ann
i
n
g
f
o
r
Q
M
S
a
ud
i
ts
should
be
f
l
e
xi
b
l
e
i
n
o
rd
e
r
to
p
e
rm
i
t
ch
an
g
es
i
n
e
mph
as
i
s
base
d
on
f
i
n
d
i
n
g
s
an
d
ob
j
e
c
t
i
v
e
e
v
i
d
en
c
e
obta
i
ne
d
dur
i
n
g
t
h
e
a
ud
i
t
. R
e
l
e
v
ant
i
n
pu
t
fr
o
m
t
h
e
a
r
ea
to
be
a
ud
i
te
d
,
as
w
e
ll
as
fr
o
m
ot
h
e
r
i
nte
r
este
d
p
a
r
t
i
es
,
should
be
c
ons
i
d
e
r
e
d
i
n
t
h
e
d
e
v
e
l
o
pm
ent o
f
a
ud
i
t
p
l
ans
.
E
x
a
mp
l
es
o
f
s
u
b
j
e
c
ts
f
o
r
c
ons
i
d
e
r
at
i
on b
y
Q
M
S
a
ud
i
t
i
n
g
i
n
c
l
ud
e
:
-
Eff
e
c
t
i
v
e an
d
e
ff
i
c
i
ent
i
mp
l
e
m
entat
i
on
o
f
pr
o
c
esses
;
- O
pp
o
r
t
u
n
i
t
i
es
f
o
r
c
ont
i
n
u
a
l i
mpr
o
v
e
m
ent
;
-
Eff
e
c
t
i
v
e an
d
e
ff
i
c
i
ent
u
se o
f
stat
i
st
i
c
a
l
te
ch
n
iq
u
es
;
- U
se o
f
i
n
f
o
rm
at
i
on
te
ch
no
l
o
gy
.
T
h
i
s
pr
o
c
e
dur
e
estab
li
s
h
es
gu
i
d
an
c
e
f
o
r
p
l
ann
i
n
g
i
nte
r
na
l
a
ud
i
t
s
ch
e
du
l
es
an
d
s
umm
a
r
i
z
es
h
o
w
C
o
mp
an
y m
ana
g
es
t
h
e
c
o
rr
e
c
t
i
v
e
/pr
e
v
ent
i
v
e a
c
t
i
ons
to be
i
mp
l
e
m
ente
d
b
y
v
esse
l
s an
d
H
ea
d
O
ff
i
c
e
.
2
Sco
p
e
T
h
e
a
pp
li
c
at
i
on
o
f
t
h
i
s
pr
o
c
e
dur
e to
a
ll
t
yp
es
o
f
a
ud
i
t
i
s
p
oss
i
b
l
e
(ISO, IS
M
, IS
P
S,
M
LC, S
upp
li
e
r
), i
f
s
p
e
c
i
a
l
c
ons
i
d
e
r
at
i
on
i
s
p
a
i
d
to
i
d
ent
i
fy
t
h
e
c
o
mp
eten
c
e
nee
d
e
d
b
y
t
h
e
QMS
A
u
dit
Te
a
m mem
b
ers
i
n
s
uch
c
ases
. T
h
i
s
pr
o
c
e
dur
e
a
pp
li
es
to a
ud
i
ts
p
e
rf
o
rm
e
d
b
y
o
r
on
be
h
a
l
f
o
f
B
o
ur
bon
O
ff
s
h
o
r
e
S
urf
.
3
R
es
p
ons
ibi
l
iti
es
a
n
d a
u
th
or
iti
es
BOS
D
es
i
gn
at
e
d P
erson
A
s
h
ore
h
as
t
h
e
r
es
p
ons
i
b
ili
t
y
,
a
u
t
h
o
r
i
t
y
an
d
a
cc
o
u
ntab
ili
t
y
f
o
r:
a
)
V
e
r
i
fy
an
d m
on
i
to
r
a
ll
sa
f
et
y
an
d
p
o
ll
u
t
i
on
pr
e
v
ent
i
on
a
c
t
i
v
i
t
i
es
i
n
t
h
e
o
p
e
r
at
i
on
o
f
ea
ch
s
h
i
p
i
n
c
l
ud
i
n
g
(
as
p
e
r
anne
x
o
f
“M
SC-
MEP
C.7
/
Ci
rc
.
5
– G
u
i
d
e
li
nes
f
o
r
t
h
e
O
p
e
r
at
i
ona
l i
mp
l
e
m
entat
i
on
o
f
t
h
e
I
nte
r
nat
i
ona
l S
a
f
et
y
M
ana
g
e
m
ent
(IS
M
)
c
o
d
e
b
y
C
o
mp
an
i
es
”;
b
)
Ev
a
l
u
at
i
on
an
d
r
e
v
i
e
w
o
f
t
h
e e
ff
e
c
t
i
v
eness
o
f
t
h
e
sa
f
et
y m
ana
g
e
m
ent
s
y
ste
m
;
c
) O
rg
an
i
z
i
n
g
an
d m
on
i
to
r
i
n
g
o
f
IS
M
a
ud
i
ts
;
d
)
E
ns
ur
i
n
g
t
h
at
a
d
e
q
u
ate
r
eso
urc
es
an
d
ons
h
o
r
e s
upp
o
r
t a
r
e
pr
o
v
i
d
e
d
.
BOS CSO
h
as
t
h
e
r
es
p
ons
i
b
ili
t
y
,
a
u
t
h
o
r
i
t
y
an
d
a
cc
o
u
ntab
ili
t
y
f
o
r:
a
)
Ev
a
l
u
at
i
n
g
an
d
r
e
v
i
e
w
i
n
g
o
f
t
h
e
e
ff
e
c
t
i
v
eness
o
f
t
h
e
v
esse
l’
s
SS
P
’
s
;
b
) O
rg
an
i
z
i
n
g
an
d m
on
i
to
r
i
n
g
IS
P
S
a
ud
i
ts
;
c
)
E
ns
ur
i
n
g
t
h
at
pr
o
p
e
r
f
o
ll
o
w
-
up
o
f
IS
P
S
a
ud
i
ts
a
r
e
d
one
.
BOS QHSE M
a
n
a
ger
(
Qu
a
l
it
y
R
e
p
resen
tati
ve
)
h
as t
h
e
r
es
p
ons
i
b
ili
t
y
,
a
u
t
h
o
r
i
t
y
an
d
a
cc
o
u
ntab
ili
t
y
f
o
r:
a
) BOS O
rg
an
i
z
at
i
on an
d
i
ts
S
upp
li
e
r
s
(i
n
c
l
ud
i
n
g M
ann
i
n
g
an
d
C
r
e
w
S
o
urc
i
n
g
a
g
en
c
i
es
)
be
i
n
g
a
ud
i
te
d
;
b
)
E
ns
ur
i
n
g
t
h
at
a
c
t
i
ons
a
r
e
ta
k
en
w
i
t
h
o
u
t
u
n
du
e
d
e
l
a
y
to e
li
m
i
nate
d
ete
c
te
d
non
-
c
on
f
o
rm
i
t
i
es
an
d
t
h
e
i
r
c
a
u
ses
;
c
)
E
ns
ur
i
n
g
f
o
ll
o
w
-
up
a
c
t
i
v
i
t
i
es
t
h
at
w
ill i
n
c
l
ud
e
t
h
e
v
e
r
i
f
i
c
at
i
on
o
f
t
h
e
c
o
rr
e
c
t
i
v
e
a
c
t
i
ons
ta
k
en
an
d
t
h
e
r
e
p
o
r
t
i
n
g
o
f
v
e
r
i
f
i
c
at
i
on
r
es
u
l
ts
;
d
) S
e
l
e
c
t
i
n
g
BOS
i
n
t
ern
a
l QMS
A
u
dit
ors
an
d
ens
ur
i
n
g
t
h
e
i
r
pr
o
f
i
c
i
en
cy
an
d
c
o
mp
eten
c
e
;
e
)
M
ana
g
i
n
g
t
h
e
Q
M
S
Aud
i
to
r
s
P
oo
l
o
f
t
h
e
i
r Aff
ili
ate
O
rg
an
i
z
at
i
on
;
f
) O
v
e
r
a
ll
m
ana
g
e
m
ent o
f
H
ea
d
o
ff
i
c
e a
ud
i
ts
;
g
)
M
an
d
at
i
n
g
a
ud
i
to
r
s
to
p
e
rf
o
rm
t
h
e
i
nte
r
na
l
a
ud
i
ts
p
l
ann
i
n
g
at
H
ea
d
O
ff
i
c
e
;
h
)
P
a
r
t
i
c
i
p
at
i
n
g
i
n
t
h
e
se
l
e
c
t
i
on
o
f
t
h
e
a
ccr
e
d
i
te
d
t
r
a
i
n
i
n
g pr
o
v
i
d
e
r
s
f
o
r m
ana
g
e
m
ent
s
y
ste
m
s
;
V
e
r
s
i
on
S
F
(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
3
o
f
20
973