1The rule in plain words
In one sentence…
Rule 39 defines four key terms for checking the extent to which audit criteria are fulfilled.
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.
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.
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.
2Key points
- 1.
Audit = systematic, independent, documented process.
- 2.
Audit evidence → objective evaluation → audit criteria fulfilled.
- 3.
Audit Scheme → IMO Member States + Organization guidelines.
- 4.
III Code → resolution A.1070(28); standard = Code for Implementation.
3Frequent 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.
4Exam keys & interpretation
Exam keys
"Systematic, independent and documented" describes the Audit process, not the Audit Scheme.
If asked who establishes the Audit Scheme: the Organization; check for its developed guidelines.
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.
5Official text
IMO COLREG 1972International 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.6Test your knowledge
What is an Audit under Rule 39?
Keep studying…
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