IALACOLREG
Academy

COLREG

Rule 39: Definitions (Verification of Compliance)

Rule 39 defines four key terms for checking the extent to which audit criteria are fulfilled.

Rule 39 of 41

Decide

Match each definition with its Rule 39 term.

Tap a card and then its group, or drag it.

The rule in plain words

  1. What is an Audit?It is a systematic, independent and documented process for obtaining audit evidence and evaluating it objectively to determine the extent to which audit criteria are fulfilled.
  2. What is the Audit Scheme?It is the IMO Member State Audit Scheme established by the Organization and taking into account the guidelines developed by the Organization.
  3. What are the Code for Implementation and Audit Standard?The Code for Implementation is the IMO Instruments Implementation Code (III Code), adopted by the Organization by resolution A.1070(28). The Audit Standard is the Code for Implementation.
A maritime administration reviewing its records: Rule 39 defines the audit, the audit scheme, the Code and the audit standard.

Before you read on: what would you do?

Question 1/1

What is an Audit under Rule 39?

Frequent mistakes

  • Wrong: "An Audit is only a document check."

    Right: It obtains audit evidence and evaluates it objectively to determine whether audit criteria are fulfilled.

  • Wrong: "Each Member State writes the Audit Scheme without Organization guidelines."

    Right: The Organization establishes it, taking into account the guidelines it developed.

  • Wrong: "The Audit Standard is different from the Code for Implementation."

    Right: The Audit Standard is the Code for Implementation.

Exam keys & interpretation

  1. "Systematic, independent and documented" describes the Audit process, not the Audit Scheme.
  2. If asked who establishes the Audit Scheme: the Organization; check for its developed guidelines.
  3. Equivalence trap: Audit Standard = Code for Implementation; they are not two different codes.

How to read it

Read "the extent to which": an Audit determines how far criteria are fulfilled against the audit criteria.

Treat Scheme, Code and Standard as exact definitions: changing one term changes the answer.

Key points

  • Audit = systematic, independent, documented process.
  • Audit evidence → objective evaluation → audit criteria fulfilled.
  • Audit Scheme → IMO Member States + Organization guidelines.
  • III Code → resolution A.1070(28); standard = Code for Implementation.

Test your knowledge

3 questions to check it. Pick an answer to see why.

Question 1/3

What is the scheme for auditing Member States called?

Now put it into practice40 questions with explained answers · no sign-up
Practise with the free test Follow the path through all 41 rules in the Academy. The first units are free.

Official text

IMO COLREG 1972 International Maritime Organization — Resolution A.1085(28)

Full wording of the rule, reproduced from the official source below.

(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.
Source:

More rules in this Part

More resources

Reviewed by Ramon Curto, Nautical teacher at IECNPC · Last reviewed: