Rule 39: Definitions

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  • 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.
  • Audit Scheme means the IMO Member State Audit Scheme established by the Organization and taking into account the guidelines developed by the Organization.
  • Code for Implementation means the IMO Instruments Implementation Code (III Code) adopted by  the Organization by resolution A.1070(28)
  • Audit Standard means the Code for Implementation.
Categories: IRPCS (Rules)
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