4.1
Audit means a systematic, independent,
and documented process for obtaining audit evidence and evaluating
it objectively to determine the extent to which the audit criteria
are fulfilled. Auditing is characterized by reliance on a number of
principles. These make the audit an effective and reliable tool in
support of management policies and controls, providing information
on which an RO can act to improve its performance. Adherence to these
principles is a prerequisite for providing audit conclusions that
are relevant and sufficient and for enabling auditors working independently
from one another to reach similar conclusions in similar circumstances.
4.2
Audit criteria means a set of
policies, procedures or requirements.
4.3
Audit evidence means records,
statements of fact, or other information, which are relevant to the
audit criteria and verifiable. Audit evidence may be qualitative or
quantitative.
4.4
Audit findings means results
of the evaluation of the collected audit evidence against audit criteria.
Audit findings can indicate conformity, observation (potential non-conformity)
or non-conformity with audit criteria or opportunities for improvement.
4.5
Audit conclusion means an outcome
of an audit, provided by the audit team, after consideration of the
audit objectives and all audit findings.
4.6
Audit client means an organization
or person requesting an audit.
4.7
Auditee is an organization recognized
by a flag State that may be subject to an audit by the authorizing
flag State.
4.8
Auditor means a person with the
competence to conduct an audit.
4.9
Audit team means one or more
auditors conducting an audit, supported if required by technical experts.
4.10
Technical expert means a person
who provides specific knowledge or expertise to the audit team.
4.11
Audit programme means a set
of one or more audits planned for a specific period and directed towards
a specific purpose. An audit programme includes all activities necessary
for planning, organizing, and conducting the audits.
4.12
Audit plan means a description
of the activities and arrangements for an audit.
4.13
Audit scope means extent and
boundaries of an audit. The audit scope generally includes a description
of the physical locations, organizational units, activities and processes,
as well as the time period covered.
4.14
Competence means demonstrated
personal attributes and demonstrated ability to apply knowledge and
skills.
4.15
Oversight means any activity
by a flag State carried out to assure an RO's service complies with
IMO and national requirements of the recognizing flag State.
4.16
Monitoring means any activity
by a flag State where a flag State witnesses services by an RO or
reviews documentation used by the RO and which is carried out to assure
that RO services are in compliance with IMO and national requirements.
Monitoring may be considered as a component of oversight.