989/ INTERNAL AUDIT PROCEDURE / 992
INTE
R
N
AL AUD
IT
PR
OCE
DUR
E
BOS-
P
RD-1202.90020
3
8
Ter
m
s and definitions
Au
dit Client:
O
rgan
i
zat
i
on
or
person
re
q
uest
i
ng
a
QM
S
Aud
i
t
.
Au
dit plan
:
D
escr
i
pt
i
on of
the act
i
v
i
t
i
es
and arrangements
for
an aud
i
t
.
Au
ditee
:
O
rgan
i
sat
i
on
be
i
ng aud
i
ted
.
Corre
c
tive a
c
tion
: Act
i
on
to e
li
m
i
nate
a detected
non
-
conform
i
ty
.
Cre
w S
o
u
r
c
ing
A
gen
c
y :
Means
any person
,
Company
, i
nst
i
tut
i
on
,
or
other
O
rgan
i
zat
i
on
, i
n
the pub
li
c
or
the pr
i
vate
sector
,
wh
i
ch
i
s
engaged
i
n
recru
i
t
i
ng
S
eafarers
on
beha
l
f
of
one
BOURBON O
rgan
i
zat
i
on
.
A sourc
i
ng agency may
be
i
nterna
l
or
e
x
terna
l
to
BOURBON.
D
NCO :
D
escr
i
pt
i
on
of
N
on
-
Conform
i
t
i
es
and
O
bservat
i
ons
Joint a
u
dit:
W
hen
two or more aud
i
t
i
ng
O
rgan
i
zat
i
ons
cooperate
to
aud
i
t
a
s
i
ng
l
e
Au
ditee
.
Non-
c
onfor
m
ity:
N
on
-
fu
l
f
ill
ment of
a
re
qu
ire
m
ent
.
NOT
E:
I
n
B
ourbon
,
non
-
conform
i
t
i
es
are
graded
as:
x
Major non-conformity
:
shall
be
understood
as
a
systemat
i
c
non
-
fu
l
f
il
ment
of
a
cr
i
t
i
ca
l
re
q
u
i
rement
that
jeopard
i
zes
a
process
of
the
management
system
,
pos
i
ng a
ser
i
ous
threat
to
safety
,
secur
i
ty
,
or
q
ua
li
ty
.
x
Minor non-conformity
:
shall
be
understood
as
an
i
so
l
ated
non
-
fu
l
f
il
ment
of a
re
q
u
i
rement
,
wh
i
ch
does
not
jeopard
i
zes
a process
of
the
management
system
.
O
bj
e
c
tive eviden
c
e:
D
ata
support
i
ng
the
e
xi
stence
or
ver
i
ty of
someth
i
ng
.
NOT
E:
O
bject
i
ve
ev
i
dence may
be obta
i
ned
through
o
b
servation
,
measurement
,
test
,
or
other means
.
O
b
servation
: Act
of
v
i
ew
i
ng a
fact or
occurrence
.
O
b
server :
Person who may accompany
the
QM
S Au
dit Tea
m
but
i
s
not
a part
of
i
t
. H
e
shall
not
i
nf
l
uence
or
i
nterfere w
i
th
the
conduct
of
the aud
i
t
.
P
reventive a
c
tion
:
Act
i
on
to
e
li
m
i
nate
the
cause
of
a
potent
i
a
l
non
-
conform
i
ty
or
other
undes
i
rab
l
e
potent
i
a
l
s
i
tuat
i
on
.
QM
S Au
dit:
S
ystemat
i
c
, i
ndependent and
documented
pro
c
ess
for
obta
i
n
i
ng
QM
S
a
u
dit eviden
c
e
and
eva
l
uat
i
ng
i
t
object
i
ve
l
y
to determ
i
ne
the
e
x
tent
to wh
i
ch
QM
S Au
dit
c
riteria
are
fu
l
f
ill
ed
.
Aud
i
ts
are used
to determ
i
ne
the
e
x
tent
to wh
i
ch management
system
re
q
u
i
rements
are
fu
l
f
ill
ed
.
Aud
i
t
f
i
nd
i
ngs
are used
to assess
the effect
i
veness
of
the
Q
u
ality Manage
m
ent
S
yste
m
and
to
i
dent
i
fy opportun
i
t
i
es
for
i
mprovement
.
Fi
rst
-
party aud
i
ts
are
conducted by
,
or
on beha
l
f
of
,
the
Organization
i
tse
l
f
for
i
nterna
l
purposes
and
can
form
the
bas
i
s
for
an
Organization
's
se
l
f
-
dec
l
arat
i
on
of
c
onfor
m
ity
. S
econd
-
party aud
i
ts
are
conducted
by
Clients
of
the
Organization
or
by other
persons
on beha
l
f
of
the
Client
. T
h
i
rd
-
party aud
i
ts
are
conducted by e
x
terna
l i
ndependent
Organizations
. S
uch
Organizations
,
usua
ll
y accred
i
ted
,
prov
i
de
cert
i
f
i
cat
i
on
or
reg
i
strat
i
on of
conform
i
ty w
i
th
re
q
u
i
rements
such as
those of
ISO 9001.
QM
S Au
dit
c
on
c
l
u
sion:
O
utcome of
a
QM
S Au
dit
,
prov
i
ded by
the
QM
S Au
dit Tea
m
after
cons
i
derat
i
on of
the
aud
i
t object
i
ves
and a
ll
QM
S Au
dit findings
.
Vers
i
on
SF
(
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 QM
S
s
i
te
. U
ncontro
ll
ed
document
when
pr
i
nted
.
Procedure prepared by:
BOS
Aud
i
t Manager
.
Approved
by:
BOS
Q
HS
E Manager
.
Va
li
dated by:
BOS
Qua
li
ty
R
epresentat
i
ve
.
Page
19
of
20
989