990/ INTERNAL AUDIT PROCEDURE / 992
INTE
R
N
AL AUD
IT
PR
OCE
DUR
E
BOS-
P
RD-1202.90020
3
QM
S Audit
criteria
:
S
et
of
po
li
c
i
es
,
p
rocedures
or
require
m
ents
.
QM
S Audit
e
v
idence
:
Records
,
statements
of
fact or
other
infor
m
ation
,
wh
i
ch are
re
l
evant
to
the
QM
S Audit
criteria
and
ver
i
f
i
ab
l
e
.
QM
S Audit
findin
g
s
:
R
esu
l
ts
of
the
eva
l
uat
i
on
of
the
co
ll
ected
QM
S Audit
e
v
idence
aga
i
nst
QM
S Audit criteria
.
QM
S Audit
p
ro
g
ra
mm
e
:
S
et of
one
or more
QM
S Audits
p
l
anned
for
a
spec
i
f
i
c
t
i
me
frame and d
i
rected
towards
a
spec
i
f
i
c
purpose
.
QM
S Audit
sco
p
e
:
E
x
tent
and
boundar
i
es
of
a
QM
S Audit
. T
he
Q
M
S
aud
i
t
scope genera
ll
y
i
nc
l
udes
a
descr
i
pt
i
on
of
the phys
i
ca
l l
ocat
i
ons
, O
rgan
i
zat
i
ona
l
un
i
ts
,
act
i
v
i
t
i
es
and processes
,
as we
ll
as
the
t
i
me per
i
od
covered
.
QM
S Audit
T
ea
m:
O
ne
or more Aud
i
tors
conduct
i
ng
a
QM
S Audit
,
supported
i
f
needed by
T
ec
h
nica
l E
x
p
erts
. T
he
QM
S Audit
T
ea
m
i
nc
l
udes
Q
M
S
Aud
i
tors
-i
n
-T
ra
i
n
i
ng
.
QM
S Auditor
:
Person w
i
th
the demonstrated persona
l
attr
i
butes
and
competence
to
conduct a
Q
M
S
aud
i
t
.
QM
S
I
ns
p
ection
:
Conform
i
ty va
l
uat
i
on
by observat
i
on
and
j
udgment accompan
i
ed as
appropr
i
ate
by measurement
,
test
i
ng or
gaug
i
ng
.
Record
:
D
ocument
stat
i
ng
resu
l
ts
ach
i
eved
or
prov
i
d
i
ng
ev
i
dence
of
act
i
v
i
t
i
es
performed
. D
ocuments
that
prov
i
de
ob
j
ect
i
ve ev
i
dence of
act
i
v
i
t
i
es
performed or
resu
l
ts
ach
i
eved
.
Reco
mm
endation
:
S
tatement
that may
or
i
g
i
nate
from
an
observat
i
on
.
A
recommendat
i
on
from
observat
i
on
i
s
not
b
i
nd
i
ng
,
a
l
though
i
t
represents
an
opportun
i
ty
for
i
mprovement
.
Require
m
ent
:
N
eed or
e
x
pectat
i
on
that
i
s
stated
,
genera
ll
y
i
mp
li
ed
or
ob
li
gatory
.
Su
ppl
ier
:
O
rgan
i
zat
i
on or
person
that prov
i
des
a product
.
F
or
e
x
amp
l
e
,
producer
,
d
i
str
i
butor
,
reta
il
er
or
vendor
of
a product
,
or
prov
i
der
of
a
serv
i
ce or
i
nformat
i
on
.
NOT
E
1
: A
supp
li
er
can
be
i
nterna
l
or
e
x
terna
l
to
the
O
rgan
i
zat
i
on
.
NOT
E
2
:
I
n a
contractua
l
s
i
tuat
i
on
,
a
supp
li
er
i
s
somet
i
mes
ca
ll
ed
“contractor
”.
T
ec
h
nica
l E
x
p
ert
:
Person who
prov
i
des
spec
i
f
i
c
k
now
l
edge
or
e
x
pert
i
se
to
the
QM
S Audit
T
ea
m
.
A
T
ec
h
nica
l
E
x
p
ert
does
not
act as
a
QM
S Auditor
i
n
the
QM
S Audit
T
ea
m
.
9
Re
v
iew,
a
pp
ro
v
a
l
,
re
v
ision and
identification of
c
h
an
g
es
Re
v
iewed b
y
(job
tit
l
e)
A
pp
ro
v
ed b
y
(job
tit
l
e)
V
a
l
idated b
y
Re
v
ision
(
Nº
and date)
Ch
an
g
es
(c
h
a
p
ter/reference)
BOS Q
H
S
E
D
eputy Manager
BOS
Manag
i
ng
Di
rector
BOS Q
H
S
E
S
Manager
R
ev
. 01
– March
2
3
rd
,
2012
BOS Q
H
S
E
D
eputy Manager
BOS D
es
i
gnated
Person Ashore
BOS Q
ua
li
ty
R
epresentat
i
ve
R
ev
.02
– March
1
3
rd
,
201
3
Comp
l
ete
rev
i
s
i
on
of
the
procedure
.
BOS
Aud
i
t
manager
BOS Q
H
S
E
Manager
BOS Q
ua
li
ty
R
epresentat
i
ve
V
er
.0
4 –
D
ecember
10
th
,201
5
Comp
l
ete
rev
i
s
i
on
of
the
procedure
.
BOS
Aud
i
t
manager
BOS Q
H
S
E
Manager
BOS Q
ua
li
ty
R
epresentat
i
ve
V
er
.SF
(
BOS-
P
RD-
1202.0001-
ver
.0
4
)
I
nsert
i
n
the
S
M
S,
cod
i
f
i
cat
i
on
number
changed
.
V
ers
i
on
SF
(
BOS-
P
RD-1202.0001-
ver
.0
4
). O
r
i
g
i
na
l
date:
2011-0
3
-2
3
.
V
ers
i
on
date:
201
5
-12-10.
V
a
li
d
vers
i
on
on
l
y
on
Q
M
S
s
i
te
.
Uncontro
ll
ed
document
when
pr
i
nted
.
Procedure prepared by:
BOS
Aud
i
t Manager
.
Approved
by:
BOS Q
H
S
E Manager
.
V
a
li
dated by:
BOS Q
ua
li
ty
R
epresentat
i
ve
.
Page
20
of
20
990