(a) Audit means a systematic, independent and documented process for obtaining audit evidence and evaluating it objectively to determine the extent to which audit criteria are fulfilled.
(b) Audit Scheme means the IMO Member State Audit Scheme established by the Organization and taking into account the guidelines developed by the Organization*.
(c) Code for Implementation means the IMO Instruments Implementation Code (III Code) adopted by the Organization by resolution A.1070(28).
(d) Audit Standard means the Code for Implementation.
Added by IMO Res A.1085(28) (in force 1 Jan 2016) as PART F; incorporated by MSN 1781 (M+F) Amendment 2 ('up to and including... A.1085(28)'); text taken verbatim from A.1085(28). MSN 1781 (M+F): Rules text stated on the document as amended through IMO Res A.910(22); read with MSN 1781 (M+F) Amendment 3 (21 Nov 2023, current — replaces Amendment 2; scope-only change for the Merchant Shipping (Watercraft) Order 2023). Per Amendment 2 Appendix 2, the only later wording changes are Annex IV (A.1004(25)) and new Part F Rules 39-41 (A.1085(28)).
Contains public sector information reproduced under the Open Government Licence v3.0. Source: MSN 1781.
Independent preparatory study aligned to the MCA OOW (Yachts <3000 GT) oral examination syllabus. Not an MCA-approved course and confers no credit toward a Certificate of Competency.
