2010 Archaeology Audit Program Procedure Manual. June 2010

Size: px
Start display at page:

Download "2010 Archaeology Audit Program Procedure Manual. June 2010"

Transcription

1 2010 Archaeology Audit Program Procedure Manual June 2010

2

3 Introduction and Scope... Audit Objectives... Audit Procedures Audit Overview Audit Roles and Responsibilities Determination of Audit Medium Process and Methodology - Non-Geophysical Projects Population Sample Size and Desired Audit Level Sampling Technique Process and Methodology - Geophysical Projects Population Sample Size and Desired Audit Level Sampling Technique Audit... Concluding Actions... Cumulative Recommendations Tables Table 1. Table 2. AAP Roles and Responsibilities... Module Descriptions Table 3. Findings Categorization Oil and Gas Commission 2010 Archaeology Audit Program Procedure Manual 3

4 Appendices Appendix 1 - Audit Questions Modules Non-Geophysical Audit Questions Module 1 - General Management System Questions... Module 2 - Archaeological Site Management Questions... Module 3 - Project Specific Questions... Module 4 - Field Audit Questions Geophysical Audit Questions Module 5 - General Management System Questions... Module 6 - Archaeological Site Management Questions... Module 7 - Project Specific Questions... Module 8 - Field Audit Questions Oil and Gas Commission 2010 Archaeology Audit Program Procedure Manual

5 1.0 Introduction and Scope The BC Oil and Gas Commission s (Commission) Archaeology Audit Program (AAP) was created as a necessary component of the performance-based regulatory approach to archaeology. Under a performance-based approach to archaeology assessments and review, oil and gas industry applicants are responsible and accountable for ensuring that planning and development activities comply with the Heritage Conservation Act (HCA). The BC Oil and Gas Commission Guidelines for a Performance- Based Approach to Archaeological Assessments (Guidelines) were designed for oil and gas clients to help them operate within a performance-based framework. Familiarity with and adherence to the Guidelines will ensure oil and gas operators in B.C. remain within legislative and regulatory requirements. An annual audit is conducted on randomly selected companies to evaluate the effectiveness of their archaeology management systems. The audit protocols contained within the Archaeology Audit Program Procedure Manual (Manual) are designed to assess oil and gas companies management systems through interviews, document review and field inspections. The audit is intended to identify opportunities for improvement as well as identify practices deemed to be proactive and innovative. The annual archaeology audit supports the Commission s commitment to continual improvement of processes. The audits are conducted by the Commission s Heritage Conservation Program staff, and are attended by oil and gas clients (auditees). Invitations are also extended to First Nations representatives from communities with interests in the audited locations. Subsequent to completion of the annual audit, a general report is published with findings and recommendations based on observed deficiencies and positive practices. Audited companies also receive an individual report with detailed recommendations specific to their archaeology management system. 2.0 Audit Objectives The AAP has two primary objectives: 1.Ensure that the client management systems are adequate for compliance with legislative and regulatory obligations. This is accomplished by examining and evaluating relevant documents and by conducting field inspections to confirm implementation of management systems. Through the document and field examination process, the annual archaeology audit analyzes the degree of compliance with legislation, guidelines, conditions, and other requirements for Commission industry clients operating in B.C. Any observations regarding compliance concerns are identified during the review, based on weaknesses or failures of the management system that may have led to the concern. The annual archaeology audit was not intended to be a compliance audit, however, it is the duty of the audit team to notify Commission enforcement staff of any breaches in legislation or policy, as outlined in section 1.5 of the Guidelines. Oil and Gas Commission 2010 Archaeology Audit Program Procedure Manual 5

6 2. Gather baseline data to establish procedures for best management practices for archaeology resource management within the oil and gas sector of B.C. Innovative and successful practices will be highlighted annually in the audit results report within the context of cumulative recommendations for improvement. The annual report recommendations should be used by all companies to continually improve their processes. 3.0 Audit Procedures The following sections detail the archaeology audit composition including participants, their respective roles and responsibilities, goals of the audit, processes and audit methodologies. The AAP will implement two concurrent audit streams. The larger stream will consist of non-geophysical projects such as wellsites, pipelines and facilities. The second stream will be comprised of geophysical projects. The two categories of project types have different application processes, creating the need for separate audit streams. The differences in each project type and geographical footprint and associated risk also create the need for separate streams. Separate samples will be randomly selected for geophysical and non-geophysical projects. Procedures common to both are described in sections 3.1 to 3.3. Procedures that are specific to each audit stream (i.e. non-geophysical and geophysical) are discussed separately in sections 3.4 and 3.5 respectively. The common audit procedures outline: the audit notification process the selection process the reporting out of results the audit structure the audit team roles and responsibilities the auditee roles and responsibilities the general audit code of conduct 6 Oil and Gas Commission 2010 Archaeology Audit Program Procedure Manual

7 3.1 Audit Overview The AAP Manual has been developed by the Commission s Regulatory Affairs and Stewardship Division Heritage Conservation Program staff. The Manual is revised annually to incorporate data gathered from each previous audit. A complete question set is provided as an appendix at the end of the Manual, allowing all companies to prepare for the archaeology audit. The Manual is published on the Commission website as a reference tool. Companies selected for the audit through random sample will be notified by letter. Participation in the audit is required. The letter will state the established time period for the audit and outline the stages of the AAP process. The notification letter will include a checklist, which outlines required documentation for the auditee to provide at the time of audit activities. There will be no grace period for documents missing at the time of the audit. Upon receipt of the selection letter, the company must contact the Commission immediately to schedule both the office and field audits. Contact information for scheduling audit appointments will be included in the selection letter. The AAP interviews and inspections will occur in northeastern B.C. during the allotted appointment time. The audit is separated into an office and field component and consist of interviews with key personnel responsible for the archaeology aspects of application processes and construction activities. The office component is designed to examine general management systems as well as specific document tracking, file retention and report submissions. Field inspections are file specific and include an interview with the construction supervisor and a brief document review. An actual inspection is conducted on any areas identified as having archaeology concerns to confirm mitigation recommendations have been implemented. The projects subject to field audit will be selected at the discretion of the audit team prior to or during the audit process. Companies will be contacted directly by the audit team to arrange for field audits. An interview with the field construction supervisor for the selected audited development is a required component of the field audit. Although welcome to attend, company directors, managers or administrative staff cannot substitute for the development supervisor. It is the responsibility of the oil and gas client to ensure that arrangements are made for the supervisor s attendance at the field audit. Failure to participate in any component of the audit will result in a rating of non-conformance. Upon audit completion, the audit team prepares preliminary audit conclusions, backed by audit evidence. If requested by either the auditee or auditor, the information is presented at a closing meeting with appropriate representatives from both parties present. The closing meeting provides an opportunity to discuss the accuracy of the audit evidence and issues related to the preliminary conclusions. The Commission audit team will record all its findings for analysis. This analysis will be used to produce audit reports. The Commission audit team will draft a formal written report to convey the final results of the audit. Oil and Gas Commission 2010 Archaeology Audit Program Procedure Manual 7

8 3.2 Audit Roles and Responsibilities The AAP is a systematic process that relies on the principles of independence and objectivity. Specifically, the following principles guide the conduct of this audit and the presentation of audit results: Auditors shall act in an ethical manner and make decisions applying due professional care based on evidence obtained during the audit. Auditors will not act outside of their areas of competence and knowledge. Auditors will be impartial and independent of the activity that they are auditing, and act without bias or prejudice. Confidential information reviewed or obtained during the audit process will be held in confidence by the auditors and only included in the audit report where the information is relevant to an audit finding. Audit results will be presented in a fair and accurate manner, and will truthfully reflect the audit activity and evidence. The AAP will be executed by the Lead Auditor, Audit Facilitator and an audit team comprised of Commission staff. The audit conclusions will be developed solely based on the audit evidence in a manner that may be reproducible by others based on the same audit evidence. Specific responsibilities for the respective parties are discussed below in Table 1. Roles Responsibilities Lead Auditor Assigns areas of responsibility to audit team members, including the sections of the audit protocol or areas of inquiry Conducts audits or portions thereof Oversees the conduct of the audit team members Determines audit results with Audit Facilitator based solely on the audit evidence obtained during the audit Manages all projects within which a non-conformance has been identified and discusses recommendations and remedial actions with auditees as required Reports any instances of legislation breach, trespass or permit condition breaches to the Commission s Manager of Enforcement and / or to the Archaeology Branch of the Ministry of Tourism, Culture and the Arts as appropriate Works with the Commission s Enforcement staff and Archaeology Branch as required to resolve non-compliance issues Reviews preliminary audit reports prior to issuance Table 1. AAP Roles and Responsibilities (continued on page 9). 8 Oil and Gas Commission 2010 Archaeology Audit Program Procedure Manual

9 Table 1. AAP Roles and Responsibilities (continued from page 8). Roles Audit Facilitator Audit Team Members Auditees Responsibilities Arranges logistics of individual AAP annual audits Conducts audits or portions thereof Coordinates the timely completion of the audit activities Determines audit results with Lead Auditor based solely on the audit evidence obtained during the audit Develops and submits a draft audit report to the Commission Executive and other relevant parties, including the auditee, as appropriate Discusses recommendations and remedial actions with auditees as required Discusses draft audit report with relevant parties and identify any required revisions Prepares final audit report for submission to the Commission Executive Publishes final audit summary report on Commission website Forwards copy of the final individual company reports to each auditee Review the sections of the audit protocols and other documentation or records relevant to their assignment(s) within the audit Assist Lead Auditor and Audit Facilitator in audit preparations, including gathering of required documents and preparation of site access information Conduct portions of audit as assigned by Audit Facilitator or lead Auditor Conduct audits according to set schedules, audit protocols and as assigned by Lead Auditor or Audit Facilitator Communicate concerns or other relevant issues to Lead Auditor or Audit Facilitator for resolution Participate in review of audit evidence, audit documents, data organization, and draft reports as required Will respond to the audit selection letter and schedule audits within the timeframe set out in the selection letter Cooperate with the Commission audit team Disclose all audit documents as requested and detailed in individual selection letters at the time of or prior to the audit Ensure appropriate personnel represent the company at the audit Disclose required information during the audit inquiry in a thorough, factual and accurate manner Review draft audit findings report and provide comments, additional information or clarification requests to the Audit Facilitator and / or Lead Auditor as appropriate Where a remedial action plan is required, the auditee will create and submit the plan to the Commission within the agreed schedule Oil and Gas Commission 2010 Archaeology Audit Program Procedure Manual 9

10 3.3 Determination of Audit Medium The Guidelines identify actions and requirements that need to be undertaken by oil and gas industry applicants in order to ensure compliance with legislative (Heritage Conservation Act) and regulator (Commission) requirements. The Guidelines do not specify a recommended management and control system to be used by the applicants in order to achieve this compliance. Using the results from each subsequent annual archaeology audit, the Commission Heritage Conservation Program staff has developed a list of preferred management practices. These are presented in the form of cumulative recommendations in the concluding section of the annual audit general summary report. The recommendations will also be included and updated in this Manual during the annual revisions. The audit questions are organized into four sets for both geophysical and non-geophysical projects. Each set of questions is called a module and each module is designed to examine specific aspects of the client s management system. In this Manual, Modules 1 to 4 are specific to non-geophysical projects and Modules 5 to 8 are specific to geophysical projects. The information gathered from each module helps identify gaps between the recommended approach and the approach used by the applicant companies. The results of document reviews, interviews and field inspections identify possible weaknesses that could cause a system failure. Module specifics are outlined in Table 2 and include the types of questions, objective of the questions, and the protocols for presenting the questions. Module Type General Management System Questions Archaeology Site Management Questions Project Specific Questions Field Project Specific Questions Objective To establish strength of applicants current management and control systems To ensure practices and procedures are in place to effectively manage archaeology resources Confirms presence of required documentation in auditee files for each project selected for audit and as indicated in individual selection notification letters Confirms management system plans are implemented in the field and that they are effective in carrying out archaeology mitigation requirements Protocol Each question will be answered once by auditee during the audit interview Each question will be answered once by auditee during the audit interview Questions are answered by the auditor for each file selected for audit All selected projects will have archaeological concerns (sites or areas to be avoided) and are chosen at the discretion of the Lead Auditor and/or audit team. Interviews and document reviews are conducted at the time of the scheduled field inspection Table 2. Module Descriptions General management system and archaeological site mitigation questions are only required to be answered once by each company selected for audit. These questions address the management and control systems employed by applicants / operators to determine if the systems are appropriately established to ensure compliance with the HCA and policies and procedures of the Commission. 10 Oil and Gas Commission 2010 Archaeology Audit Program Procedure Manual

11 Project specific questions are asked for each development selected for audit. The information gathered during the execution of these modules is designed to examine the extent to which management systems have been implemented and to what degree they are functioning. Project specific field inspections and questions provide further evidence regarding the effectiveness of management and control systems. The questions contained in each respective module are found in the Appendix of this Manual. 3.4 Process and Methodology - Non-Geophysical Projects The intent of the sampling methodology is to arrive at a random sampling of applicants with the probability of selection being directly proportional to the number of applications submitted by the company in the last fiscal year. The selection of projects for the office portion of the audit will be conducted randomly, but the field inspection projects will be chosen by the audit team. The field projects must be manually selected due to a number of variables that cannot be controlled through a random selection process, including archaeological values, small sample size, and accessibility Population Sample Size and Desired Audit Level The 2009 audit consisted of applications approved during the 2008 calendar year. The parent sample for the current year audit has been changed from a calendar year to a fiscal year application pool and will include applications approved during the 2009/2010 fiscal year (April 1, 2009 to March 31, 2010) plus the applications approved during the first three months of The current audit period is therefore January 1, 2009 to March 31, 2010 and constitutes a 15 month sample. The sample period was changed to the fiscal year to make the audit consistent with other processes and measurements of the Commission. During the 2009/2010 audit period, the Commission approved 3,030 applications (including applications for revisions and amendments) for 2,895 unique non-geophysical projects. These 2,895 approved projects came from a total of 122 applicants. In order to get an accurate representation of the parent population, the non-geophysical stream of the AAP will use an audit level of 10 per cent of applicants Sampling Technique The sample population will be randomized and samples will be drawn from the parent population until 10 per cent of applicants have been chosen. For each applicant selected, a sample of five projects will be randomly drawn from the parent population for the file specific component of the audit. If less than five projects have been applied for, all projects will be selected. Future audits will incorporate past audit selection and results to focus audit resources on applicants that have not been previously audited and to exempt applicants that have had consistently excellent audit results within previous years. Oil and Gas Commission 2010 Archaeology Audit Program Procedure Manual 11

12 3.5 Process and Methodology - Geophysical Projects As stated in section 3.4, the intent of the sampling methodology is to arrive at a random sampling of applicants with the probability of selection being related to the number of projects applied for that year. The selection of projects for the office portion of the audit will be conducted randomly, but the field inspection projects will be chosen by the audit team. The field projects must be manually selected due to a number of variables that cannot be controlled for during random selection, including archaeological values, small sample size and accessibility Population Sample Size and Desired Audit Level During the 2009/2010 audit period, the Commission approved 80 applications (including amendments) with 61 unique geophysical applications resulting in a parent population of 61 approved projects from 37 applicants. In order to get an accurate representation of the parent population, the geophysical stream of the AAP will use an audit level of 20 per cent of applicants Sampling Technique The sample population will be randomized. Samples will be drawn from the parent population until 20 per cent of applicants have been chosen. For each applicant selected, a sample of five projects will be randomly drawn from the parent population for the file specific component of the audit. If less than five projects have been applied for, all projects will be selected. Future audits will incorporate past audit selection and results into the selection process to focus audit resources on applicants that have not been previously audited and to exempt applicants that have had consistently excellent audit results within the previous years. 12 Oil and Gas Commission 2010 Archaeology Audit Program Procedure Manual

13 4.0 Audit During each document and management system review, the Audit Facilitator will report relevant findings that will be judged against the categories established below in Table 3. The finding of Good Management Practices is changed in the 2010 Manual to Exemplary Performance. Examples of practices are provided for each category. Upon completion, the tabulation of these findings will be used in the audit analysis. Finding Category Exemplary Performance (EP) Satisfactory (S) Opportunity for Improvement (OI) Description This rating category is assigned to companies with innovative, proactive processes or practices that exceed requirements such as: Conducting a project walk-through and orientation with construction crews to identify archaeology concerns and confirm approved mitigative actions Conducting a post construction field inspection to confirm mitigation strategies were employed Communication systems that are formalized and include details such as personnel assigned specifically to: track processes, ensure all requirements are met, deliver archaeology assessment and site mitigation strategies directly to field supervisor, and confirm regulatory obligations are met This rating category describes a management system with practices that address most aspects of archaeology resource management and reporting. The system is generally sufficient to support compliance with legal and regulatory requirements: Areas of archaeology concerns are identified on project plans and the location(s) is discussed by crews in a pre-construction meeting All regulatory and legislated archaeological requirements are met without incident Basic tracking systems for processes and requirements are in place This rating category describes management practices with weaknesses that could lead to system breakdown. A minimal effort has been given toward development of a specific management plan to manage archaeological resources or ensure compliance with legal and regulatory requirements. Examples include: Lack of pre-work meetings to discuss archaeology issues Appropriate archaeology documents are not provided in construction package for field supervisor Archaeology assessment reports are not tracked and/or have not been submitted to the Commission Lack of consistency in transferring archaeology assessment status or information to field supervisor Table 3. Findings Categorization (continued on page 14). Oil and Gas Commission 2010 Archaeology Audit Program Procedure Manual 13

14 Table 3. Findings Categorization (continued from page 13). Finding Category Non-Conformance (NC) Description This rating is used when regulatory or legal or other requirements are not met, or where the ability of the company to comply with said requirements is jeopardized. Examples of when this rating would be used include: Field inspection phase of the audit finds that Commission approved archaeologist recommendations for site mitigation were not adhered to Finding that written instruction from the Commission regarding any archaeological issues was not adhered to Any condition of approval for archaeology that is not adhered to Inability to provide applicable audit required documents Refusal of company to participate in the archaeology audit Non-response from company to audit selection letter Evidence from company personnel gathered during the audit Interview that reveals system failure or a process that is inherently negligent and will ultimately lead to non-compliance issues The results generated by the management and documentation reviews will be analyzed and summarized for each company subject to audit. Each finding will be described in sufficient detail to convey a full understanding of the results and will be supported by reference to the relevant evidence reviewed during the audit. Recommendations may be provided to any company where deficiencies or weaknesses were detected within their archaeology management system. Companies are encouraged to incorporate these recommendations to reduce the possibility of being subject to future audits. Additionally, audit result reports will remain on file and in the event of a future non-compliance situation, the investigation will take into consideration any lack of incorporation of recommendations, as well as how this may have contributed to the non-compliance. Finally, the audit report will identify any practices noted during the audit that represent innovative and proactive practices. The audited company will be afforded an EP rating and their practices will be incorporated into future Commission recommendations for management system improvement. 14 Oil and Gas Commission 2010 Archaeology Audit Program Procedure Manual

15 5.0 Concluding Actions The Audit Facilitator will develop individual draft audit reports within two weeks of completion of the annual audit activities. The draft audit reports will be submitted to the Audit Department, who after review will distribute the individual reports to the auditees and other relevant parties for review and comment. Each audit report draft will include: Executive Summary Background and Scope Audit Objectives Audit Sampling and Methodology Findings Determination Process Audit Findings Recommendations and Conclusions Oil and Gas Commission 2010 Archaeology Audit Program Procedure Manual 15

16 The Commission will require all comments on the draft audit report be submitted by the auditees to the Audit Department within two weeks of distribution of the draft report. These comments will be forwarded to the Audit Facilitator, who will complete the final audit report within a further two week period. The Audit Facilitator will submit the final audit report to the Commission Executive for distribution subsequent to review by the Lead Auditor. All audit working papers will be retained as a part of the audit record. The Audit Facilitator will prepare a report summarizing the findings of the individual audit reports. This report will be published on the Commission website, along with an information letter. Specific audit findings will be published, but the names of the companies subject to audit will not be included in the report. The publication will highlight good management practices identified during the audits and will help oil and gas clients to identify opportunities for improvement in their own archaeological management systems. In instances where non-conformances are found, the Commission will require the auditee to develop and submit for approval a corrected management system plan that addresses specific negative audit findings. This description will include specific actions, assigned responsibilities and timelines for completion. The auditee will notify the Commission of any deviations from the proposed schedule. The following section summarizes recommendations based on previous years audits. These recommendations will be updated annually. 6.0 Cumulative Recommendations In the spirit of continual improvement to business practices, the Commission suggests that oil and gas companies review recommendations for improvements to archaeological management systems provided here. The following recommendations were compiled from auditor observations from previous years audits and are designed to support information flow and tracking. Implementation of these recommendations will facilitate general system improvements. Some of the suggestions come from individual companies that demonstrated exceptional and detailed approaches to their management systems. 1. There should be an on-site construction supervisor to provide field orientation for ground crews prior to project start-up when archaeologically sensitive areas exist within a development. 2. Specific individuals should be assigned responsibility for ensuring all regulatory and legislated archaeological requirements are met within project developments. 3. Transfer and receipt of required paper documentation to construction crews should be made prior to project commencement. The documents should include archaeology reports and Commission accepted site mitigation strategies if applicable. The Commission issues a letter of acceptance for each archaeology site recovered during the course of an archaeological assessment. Receipt of this acceptance letter is required prior to job start-up and should be included with the archaeology report when transferring documents to construction supervisors. 16 Oil and Gas Commission 2010 Archaeology Audit Program Procedure Manual

17 4. Upon receipt of the audit selection letter, companies should contact the Commission to discuss scheduling. Participation in the audit is mandatory as the audit is a key process within the performance-based assessment system. Companies cannot remain in a performance-based system without participating in the archaeology audit. 5. Companies should develop a written archaeology resource management plan and formalize standard operating procedures already in use. The management plan should fully address and include the following: Relevant legislative and regulatory requirements. Processes for ensuring the completion of archaeological assessments and the timely submission of archaeological reports to the Commission. Checklists to ensure that all archaeological requirements are completed prior to construction activities. Processes for fulfillment of requirements surrounding archaeological assessment and site avoidance requirements should range from high level planning to individual task assignments. All staff, contractors and land agents should be familiar with the contents of a management plan. 6. Create or refine existing tracking systems to include project status and archaeology report submission dates. Emphasis should be placed on tracking and ensuring information regarding archaeology assessments and site management is accurately and graphically related to field staff. 7. Develop a communication record, summarizing dates and information exchange. A project communication record serves as a valuable reference for project details and transactions. As well, it is the basis for development or improvement of data distribution processes, as the record illustrates where any breakdown in communication may have occurred. Oil and Gas Commission 2010 Archaeology Audit Program Procedure Manual 17

18 Appendix 1 - Audit Questions In order to facilitate the AAP audit process, and to assist you in your preparations for the audit, please review the module questions located in this Appendix. Please bring any documentation that will help support answers to audit questions for both the field and the office portions of the audits, including archaeological reports, communication tracking records, training manuals, maps, s, pre-construction packages, et There will be no grace period for submission of missing documents subsequent to the audit. The Commission may request additional documents or follow up interviews if deemed necessary by the auditor. The field construction supervisor for a given development subject to audit should be the primary interviewee for the field portion of the audit. Non-Geophysical Audit Questions: Module 1: General Management System Questions - Non-Geophysical What is your title(s) and role(s)? As per sections 3.0 and there are times when it is not necessary to contract an archaeologist to complete the AAIF. In these instances, the agent / client may complete Section 1.0 and Section 5.0. Have you or your agent ever done this? Can you describe instances when it would be appropriate to do this? When the client / agent makes a determination of 100 per cent disturbance and there are no known archaeological sites within 500 metres of a proposed development, there is an option for the agent / client to complete sections 1 and 5 of the AAIF without consulting an archaeologist (refer to section and 4.2 of the Guidelines). Has a company representative ever determined that there is 100 per cent disturbance and completed the AAIF without an archaeologist? If the answer to (a) is yes, i. Does the company have access to the provincial archaeological site data? ii. How often are these records updated? If the answer to (a) is no, iii. iv. How is it determined whether archaeological sites are in conflict? Who is responsible for this part of the process? v. What are the qualifications of the person making the determination of 100 per cent disturbance? 18 Oil and Gas Commission 2010 Archaeology Audit Program Procedure Manual

19 4. Under a performance based system, clients and their agents are responsible for ensuring all archaeology work is completed prior to construction and that all required documents are submitted to the Commission. Do you have a written procedure or checklist that verifies compliance with the requirements as described in the Guidelines? If the answer to (a) is yes, i. What items are tracked and what tracking system is used? ii. Who has access to the information? If the answer to (a) is no, iii. iv. How does the company ensure that the guideline requirements are being followed? How is the information communicated amongst office and field? 5. What archaeology related documents are kept on file? Where are they kept? How is the pertinent information shared? 6. Is an AIA report received before instructions are given for construction to commence? If the answer to (a) is yes, i. Who receives and reviews the information prior to construction? ii. iii. What happens to the report and where are the results of the assessment recorded? Were the AAIFs and AIAs for this year s audit found easily in your records? If the answer to (a) is no, The Well Authorization or Pipeline Permit states that an AIA has to be completed prior to construction. How does the company ensure that this permit condition has been met? 7. Section 4.8 of the Guidelines requires that copies of the AIA reports must be submitted to the Commission. d. Are all reports submitted to the Commission? If not, how many reports are outstanding? How do you access this information? Who is responsible for ensuring report submission to the Commission? Oil and Gas Commission 2010 Archaeology Audit Program Procedure Manual 19

20 8. Misunderstandings that surround the completion of archaeological requirements are the result of poor communication between the agent/client and the archaeologist. Does the company maintain a communication log with the agent/client and/or the archaeologist? How is the log maintained (e.g. what software is used, what information is recorded)? If not, how many reports are outstanding? 9. What training is provided for staff and contractors with regards to compliance to relvant legislation, guidelines and company procedures? Is the training process formal and standardized? Module 2: Archaeological Site Management Questions - Non-Geophysical When an archaeological site is recovered during an archaeological assessment, how is it documented in company files? Who is responsible for submitting an Archaeological Impact Assessment report recommending mitigation strategies to avoid damaging an archaeological site, as per section of the Guidelines? How is the approval of site mitigation strategies by the Commission, as described in section of the Guidelines, documented in company files? Accidental site disturbance and trespass issues are the result of a breakdown in communication between office and field staff. Please explain how information regarding the following is transferred to construction crews: d. Requirement for an archaeological assessment Notification of completion of archaeological assessment Notification of archaeology site conflicts Instruction on Commission approved archaeology mitigation strategies When mitigation is required and has been approved by the Commission, what process is used to ensure the construction crew is informed and understands the mitigation strategy? Once construction has been completed, how does the company verify that mitigation strategies, such as site avoidance or special conditions for disturbance, were followed and that no other archaeological concerns were encountered? What is company procedure or policy in the case of accidental disturbance of archaeological resources, including burials? Is there a formal procedure in place? Who within the company would be assigned to investigate the incident? What is done with the results? 20 Oil and Gas Commission 2010 Archaeology Audit Program Procedure Manual

21 How does the company ensure that the archaeologist is qualified, as required by sections 3.3 and 4.5 of the Guidelines? Is a copy of the archaeologist s section 14 permit kept on file, and is the client certification page signed? Where is the permit kept? Who reviews it? Do you understand what the purpose of the client s certification page is? For applications that include a review corridor: How is the area within the review corridor assessed by the archaeologist? If the entire corridor is not reviewed, how is the review corridor managed? Module 3: Project Specific Questions - Non-Geophysical Does the file contain records supporting the decision for noting No Archaeological Potential on the AAIF? If an AAIF indicated the project was 100 per cent disturbed does the project file contain records supporting this determination as per section 4.2 of the Guidelines? Does the company have an AAIF on file? For files that require an Archaeological Impact Assessment (AIA): d. Has the field work been completed? Was the field work component completed prior to construction? Has the report been received by the oil and gas company? When was the report received? 5. If this project has an archaeological site located within the development area, the following documents should be available: Communications documents i. Mitigation discussion with the archaeologist ii. Mitigation approval by Commission iii. Communication to construction staff iv. Communication from construction crew Revised survey plans Documentation verifying successful mitigation Oil and Gas Commission 2010 Archaeology Audit Program Procedure Manual 21

22 Module 4: Field Audit Questions - Non-Geophysical 1. What is your title(s) and role(s)? 2. Do you know whether this project required an on-the-ground archaeological assessment before construction? How are you informed that an archaeology assessment is required on a project? Do you have the construction package containing all archaeology documents that you would normally receive prior to project start up? Can you provide these documents? d. e. d. e. f. Do you know whether the archaeology assessment for this project has been completed? How do you know? Is this information from the assessment communicated to you in a consistent manner? Can you describe how this communication takes place for each project? Who specifically would you contact if you had any archaeology concerns? Were any sites found during the assessment of this project? If yes: Do you know where they are? How have the sites been marked in the field? Do all members of the construction crew know where they are? How have they been informed? Are there records of how this information was related to the crew? Have the construction plans been revised to reflect site mitigation requirements? Can you explain the changes? Were you present while construction took place around the archaeology site(s) (or other area) to be avoided? If there is a review corridor, do the plans onsite show the latest revision of the review corridor, including areas that may have been excluded as having untested archaeology potential or sections that were to be removed around an archaeology site. Are there any training methods in place to help crews identify archaeology site or archaeology potential areas? If no archaeological sites were found on this project: Were any sites found during the assessment of this project? When archaeology sites are found in conflict with a proposed development, do you know how sites would typically be marked in the field? 22 Oil and Gas Commission 2010 Archaeology Audit Program Procedure Manual

23 d. How is the construction crew informed about archaeology sites or areas to be avoided? What types of records are kept of the information transfer to the crew? What would happen if artifacts or human remains were found during construction? Do you know what the penalties are for damaging an archeological site? During the course of the field investigation, can the auditor observe that: d. e. f. g. All sites were flagged? All mitigation measures are in place? Only those areas of the review corridor that were assessed were used in construction? Areas that were not subject to archaeological assessment were not used in construction? No cultural materials are visible in disturbed areas? Field observations match information presented in applicable documentation, e.g. AAIF, archaeological reports? Did field construction supervisor s understanding of field procedures correspond with office staff interview responses? (May be addressed after completion of field interview). Geophysical Audit Questions: Module 5: General Management System Questions - Geophysical 1. What is your title(s) and role(s)? 2. Who in your company is responsible for ensuring that archaeological requirements are met? Does the company assign responsibility for planning and completing the geophysical program to consultants or contractors? If yes, how does the company ensure that archaeological requirements are met? 3. How does the company determine when and if archaeological sites in conflict with the program have been flagged? Oil and Gas Commission 2010 Archaeology Audit Program Procedure Manual 23

24 4. Does the company provide their construction supervisor / contractor with a set procedure to relate archaeology site avoidance information to construction crews? What does that procedure look like? 5. Breakdown in communication between agent/client administrative staff and construction personnel is the leading cause of accidental disturbance of known archaeology sites and/or trespass issues. Please explain how information regarding the following is transferred to construction crews: Archaeology site conflicts and required site flagging Notification of completion of archaeology site flagging Searches for additional archaeology sites in instances where there is a time lag between application approval and construction Does the company have delegated administrative personnel / lands people for communicating information regarding archaeology sites to construction supervisors? For programs that have a Selective Post Impact Assessment recommended in the AAIF: Who determines whether or not ground disturbance has occurred and where a post assessment is required? How is this determination made? How long after construction completion does the assessment take place? 8. Does the company have a formal tracking system for outstanding archaeology work on a given program? How does the company ensure that the post construction assessment is completed? 9. Many of the problems surrounding the completion of archaeological requirements are the result of poor communication between the agent/client and the archaeologist. Does the company maintain a communication log with the agent / client and / or the archaeologist? If no, can each stage of the assessment process be verified? What is the process for ensuring that the archaeology reports are submitted to the Commission? What training is provided for staff and contractors regarding legislation (Heritage Conservation Act), Commission guidelines for archaeology and company procedures? Is the training process formal and standardized? 24 Oil and Gas Commission 2010 Archaeology Audit Program Procedure Manual

25 Module 6: Archaeological Site Management Questions - Geophysical Once construction has been completed, how does the company verify that site avoidance or other special conditions for construction were followed? If an archaeology site that was flagged for avoidance is damaged during construction, the company, not the contractor, is responsible for the disturbance. Who within the company would be assigned to investigate the incident? Is there a formal process in place for incident investigations? What is done with the results? What is company procedure or policy in the case of accidental disturbance of previously unidentified archaeological resources, including burials? Is it a formalized procedure? How is this information transferred to field crews? If an archaeological site is identified during the post impact archaeological assessment, how is it documented in company files? How does the company ensure that the archaeologist is qualified, as required by sections 3.3 and 4.5 of the Guidelines? 6. Is a copy of the archaeologist s section 14 permit kept on file, and is the client certification page signed? Where is the permit kept? Who reviews it? Do you understand what the purpose of the client s certification page is? Module 7: Project Specific Questions - Geophysical Does the company have an AAIF on file? If the approval conditions state that flagging is required for this program, is there a letter from the archaeologist confirming that the known archaeological site(s) in this program is (are) flagged prior to construction? If the approval conditions state that Selective Post Impact Assessment is required, does the file contain evidence that the assessment is complete? If the Selective Post Impact Assessment is complete, has it been submitted to the Commission? If the project was associated with known archaeological sites, do the construction plans contain accurate information about the location of the archaeological sites? If the project was associated with known archaeological sites, how did the company ensure that these sites were successfully avoided? Oil and Gas Commission 2010 Archaeology Audit Program Procedure Manual 25

26 Module 8: Field Audit Questions - Geophysical 1. What is your title(s) and role(s)? d. Do you have a construction package containing all archaeology documents that you would normally receive prior to project start up? Can you show me? Is the information package / information regarding archaeology in the program related to you in a consistent manner? Is archaeology discussed in a pre-construction meeting? Do you keep records of those meetings? Do you know whether there are any archaeological sites in this program area? Have all archaeology sites in the project area been located and flagged? How do you know (i.e. can you describe how) the information comes to you regarding the completion of flagging? If no archaeology sites are located in the program, is that documented somewhere? Can you provide this information? 4. Who would you talk to if you had any concerns about archaeology, such as location of a site, flagging of a site, et 5. The requirement for post-program archaeological work is triggered by ground disturbance. Are the locations of disturbed areas communicated to someone once construction is finished? Who is informed, and how? 6. During the course of the field investigation, can the auditor observe that: d. e. f. All sites were flagged? All mitigation measures in place? Only those areas of the review corridor that were assessed were used in construction? Areas that were not subject to archaeological assessment were not used in construction? No cultural materials are visible in disturbed areas? Field observations match information presented in applicable documentation, e.g. AAIF? 26 Oil and Gas Commission 2010 Archaeology Audit Program Procedure Manual

North American Electric Reliability Corporation. Compliance Monitoring and Enforcement Program. December 19, 2008

North American Electric Reliability Corporation. Compliance Monitoring and Enforcement Program. December 19, 2008 116-390 Village Boulevard Princeton, New Jersey 08540-5721 North American Electric Reliability Corporation Compliance Monitoring and Enforcement Program December 19, 2008 APPENDIX 4C TO THE RULES OF PROCEDURE

More information

Salt Lake Community College Policies and Procedures Manual 3.01 INTERNAL AUDIT CHAPTER # 1 POLICY # 3.01

Salt Lake Community College Policies and Procedures Manual 3.01 INTERNAL AUDIT CHAPTER # 1 POLICY # 3.01 I. POLICY The Internal Audit Department assists Salt Lake Community College in accomplishing its objectives by providing an independent appraisal of risk management, internal controls, effectiveness, efficiency,

More information

MAIN CIVIL WORKS CONTRACT SCHEDULE 8 QUALITY MANAGEMENT TABLE OF CONTENTS

MAIN CIVIL WORKS CONTRACT SCHEDULE 8 QUALITY MANAGEMENT TABLE OF CONTENTS MAIN CIVIL WORKS CONTRACT SCHEDULE 8 QUALITY MANAGEMENT TABLE OF CONTENTS 1 INTERPRETATION... 1 1.1 Definitions... 1 2 QUALITY MANAGEMENT SYSTEM... 2 2.1 Quality Management System... 2 2.2 Contractor Responsibilities...

More information

Example of an organisational structure, with respective roles and responsibilities

Example of an organisational structure, with respective roles and responsibilities ANNEXURE B Example of an organisational structure, with respective roles and responsibilities The organisational structure provided below, as an example that could be implemented by the Project Proponent,

More information

Running an Effective Internal Audit Program

Running an Effective Internal Audit Program Running an Effective Internal Audit Program Paul Cartlidge, BSc QMS Lead Auditor GHEST Symposium September 28, 2013 Disclosures QMS Lead Auditor performing audits for a registrar Owns and operates consulting

More information

Request for Proposal Audit Services

Request for Proposal Audit Services Request for Proposal Audit Services Qualified respondents are invited to submit proposals based on the requirements contained herein. 1 Preface The sole purpose of the content contained in this document

More information

Audit of the Canadian Nuclear Safety Commission s Process for the Certification of Persons Working at Nuclear Power Plants

Audit of the Canadian Nuclear Safety Commission s Process for the Certification of Persons Working at Nuclear Power Plants Audit of the Canadian Nuclear Safety Commission s Process for the Certification of Persons Working at Nuclear Power Plants Presented to the Audit Committee on November 18, 2013 Revised to address Audit

More information

With many environmental

With many environmental Environmental Audit A Proactive Tool For Pollution And Accident Prevention By Ir. Dr. Chong Hock Guan, CEO and Principal Consultant, GMP Environmental Consultants With many environmental accidents happening

More information

EP ENERGY CORPORATION AUDIT COMMITTEE CHARTER. December 14, 2016

EP ENERGY CORPORATION AUDIT COMMITTEE CHARTER. December 14, 2016 EP ENERGY CORPORATION AUDIT COMMITTEE CHARTER December 14, 2016 Chapter 1 Purpose The primary purpose of the Audit Committee (the Committee ) is to assist the Board of Directors (the Board ) of EP Energy

More information

MARKET CONDUCT ASSESSMENT REPORT

MARKET CONDUCT ASSESSMENT REPORT MARKET CONDUCT ASSESSMENT REPORT PART 1 STATUTORY ACCIDENT BENEFITS SCHEDULE (SABS) PART 2 RATE VERIFICATION PROCESS Phase 1 (2012) Financial Services Commission of Ontario (FSCO) Market Regulation Branch

More information

WORKPLACE HEALTH AND SAFETY AUDITING GUIDELINES

WORKPLACE HEALTH AND SAFETY AUDITING GUIDELINES UOW SAFE@WORK WORKPLACE HEALTH AND SAFETY AUDITING GUIDELINES HRD-WHS-GUI-213.8 WHS Auditing Guidelines 2016 September Page 1 of 17 Contents 1 Purpose... 1 2 Scope... 1 3 Definitions... 1 4 Responsibilities...

More information

Abu Dhabi EHSMS Regulatory Framework (AD EHSMS RF)

Abu Dhabi EHSMS Regulatory Framework (AD EHSMS RF) Abu Dhabi EHSMS Regulatory Framework (AD EHSMS RF) Technical Guideline Audit and Inspection Version 2.0 February 2012 Table of Contents 1. Introduction... 3 2. Definitions... 3 3. Internal Audit... 3 3.1

More information

ALLEGIANT TRAVEL COMPANY AUDIT COMMITTEE CHARTER

ALLEGIANT TRAVEL COMPANY AUDIT COMMITTEE CHARTER I. PURPOSE ALLEGIANT TRAVEL COMPANY AUDIT COMMITTEE CHARTER (As Revised January 28, 2013) The Audit Committee shall provide assistance to the Company's Board of Directors (the "Board") in fulfilling the

More information

FRAMEWORK FOR THE PREPARATION OF ACCOUNTS. Best Practice Guidance

FRAMEWORK FOR THE PREPARATION OF ACCOUNTS. Best Practice Guidance FRAMEWORK FOR THE PREPARATION OF ACCOUNTS Best Practice Guidance Revised Edition April 2010 PUBLISHED IN APRIL 2010 THE INSTITUTE OF CHARTERED ACCOUNTANTS OF SCOTLAND This document is published by the

More information

FINAL DOCUMENT. Guidelines for Regulatory Auditing of Quality Management Systems of Medical Device Manufacturers Part 1: General Requirements

FINAL DOCUMENT. Guidelines for Regulatory Auditing of Quality Management Systems of Medical Device Manufacturers Part 1: General Requirements GHTF/SG4/N28R4:2008 FINAL DOCUMENT Title: Guidelines for Regulatory Auditing of Quality Management Systems of Medical Device Manufacturers Authoring Group: GHTF Study Group 4 Endorsed by: The Global Harmonization

More information

Registrars. Independent third parties who assess an organization s Quality Management System Not controlled by ISO

Registrars. Independent third parties who assess an organization s Quality Management System Not controlled by ISO Registrars Independent third parties who assess an organization s Quality Management System Not controlled by ISO US registrars have no government sanction Private companies performing their service for

More information

Resolution A.1067(28) Adopted on 4 December 2013 (Agenda item 9) FRAMEWORK AND PROCEDURES FOR THE IMO MEMBER STATE AUDIT SCHEME

Resolution A.1067(28) Adopted on 4 December 2013 (Agenda item 9) FRAMEWORK AND PROCEDURES FOR THE IMO MEMBER STATE AUDIT SCHEME E ASSEMBLY 28th session Agenda item 9 A 28/Res.1067 5 December 2013 Original: ENGLISH Resolution A.1067(28) Adopted on 4 December 2013 (Agenda item 9) FRAMEWORK AND PROCEDURES FOR THE IMO MEMBER STATE

More information

Audit, Business Risk and Compliance Committee Charter Pact Group Holdings Ltd (Company)

Audit, Business Risk and Compliance Committee Charter Pact Group Holdings Ltd (Company) Audit, Business Risk and Compliance Committee Charter Pact Group Holdings Ltd (Company) ACN 145 989 644 Committee Charter 1 MEMBERSHIP OF THE COMMITTEE The Committee must consist of: only non-executive

More information

Module 17: EMS Audits

Module 17: EMS Audits Module 17: EMS Audits Guidance...17-2 Figure 17-1: Linkages Among EMS Audits, Corrective Action and Management Reviews...17-5 Tools and Forms...17-7 Tool 17-1: EMS Auditing Worksheet...17-7 Tool 17-2:

More information

WORKPLACE HEALTH AND SAFETY AUDITING GUIDELINES

WORKPLACE HEALTH AND SAFETY AUDITING GUIDELINES WHS UNIT WORKPLACE HEALTH AND SAFETY AUDITING GUIDELINES Contents 1 Purpose... 1 2 Scope... 1 3 Definitions... 1 4 Responsibilities... 1 4.1 WHS Unit... 1 4.2 Auditor(s)... 1 4.3 Managers of Faculties

More information

OHSAS 18001:2007 Self Assessment Checklist

OHSAS 18001:2007 Self Assessment Checklist OHSAS 18001:2007 Self Assessment Checklist S003, Issue 3, October 2012 This document restates the requirements of OHSAS18001:2007 for Occupational Health and Safety Management Systems (OHSMS) and has been

More information

GLOBUS MEDICAL, INC. BOARD OF DIRECTORS AUDIT COMMITTEE CHARTER

GLOBUS MEDICAL, INC. BOARD OF DIRECTORS AUDIT COMMITTEE CHARTER GLOBUS MEDICAL, INC. BOARD OF DIRECTORS AUDIT COMMITTEE CHARTER I. Purpose and authority The audit committee (the Audit Committee ) of the board of directors (the Board ) of Globus Medical, Inc. (the Company

More information

Fairtrade International Requirements for Assurance Providers Version 1.1

Fairtrade International Requirements for Assurance Providers Version 1.1 Fairtrade International Requirements for Assurance Providers Version 1.1 Contact for comments and information: assurance@fairtrade.net Table of Contents Normative documents... 4 Terms and definitions...

More information

PERFORMANCE AUDIT GUIDE

PERFORMANCE AUDIT GUIDE Auditor General for Local Government British Columbia PERFORMANCE AUDIT GUIDE FOR LOCAL GOVERNMENTS June 2016 PERFORMANCE AUDIT GUIDE FOR LOCAL GOVERNMENTS June 2016 Auditor General for Local Government

More information

Guidance Note: Corporate Governance - Board of Directors. March 2015. Ce document est aussi disponible en français.

Guidance Note: Corporate Governance - Board of Directors. March 2015. Ce document est aussi disponible en français. Guidance Note: Corporate Governance - Board of Directors March 2015 Ce document est aussi disponible en français. Applicability The Guidance Note: Corporate Governance - Board of Directors (the Guidance

More information

EMS Example Example EMS Audit Procedure

EMS Example Example EMS Audit Procedure EMS Example Example EMS Audit Procedure EMS Audit Procedures must be developed and documented with goals which: Ensure that the procedures incorporated into the EMS are being followed; Determine if the

More information

Labour and Advanced Education: Occupational Health and Safety

Labour and Advanced Education: Occupational Health and Safety 5 Labour and Advanced Education: Occupational Health and Safety Summary The Occupational Health and Safety Division at the Department of Labour and Advanced Education is responsible for investigations

More information

CHARTER OF THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS OF GLOBAL MEDICAL REIT INC. ADOPTED AS OF JUNE 13, 2016

CHARTER OF THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS OF GLOBAL MEDICAL REIT INC. ADOPTED AS OF JUNE 13, 2016 CHARTER OF THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS OF GLOBAL MEDICAL REIT INC. ADOPTED AS OF JUNE 13, 2016 I. PURPOSE OF THE COMMITTEE The purposes of the Audit Committee (the Committee ) of the

More information

Cocoa Practices Verification Organization Approval Procedure

Cocoa Practices Verification Organization Approval Procedure Verification Organization Approval Procedure Starbucks Coffee Company V1.0 English Version TABLE OF CONTENTS 1.0 INTRODUCTION... 3 2.0 OVERVIEW OF COCOA PRACTICES... 4 3.0 ORGANIZATION APPROVAL PROCEDURE...

More information

JOHN HART GENERATING STATION REPLACEMENT PROJECT. Schedule 9. Quality Management

JOHN HART GENERATING STATION REPLACEMENT PROJECT. Schedule 9. Quality Management JOHN HART GENERATING STATION REPLACEMENT PROJECT Schedule 9 Quality Management SCHEDULE 9 QUALITY MANAGEMENT TABLE OF CONTENTS 1. QUALITY MANAGEMENT SYSTEM... 1 1.1 Quality Management System...1 1.2 Project

More information

CHARTER OF THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS OF RITE AID CORPORATION

CHARTER OF THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS OF RITE AID CORPORATION CHARTER OF THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS OF RITE AID CORPORATION 1. Purpose. The purpose of the Audit Committee of the Board of Directors of Rite Aid Corporation (the Corporation ) is to:

More information

Guideline for Audit Version 2.1

Guideline for Audit Version 2.1 Version 2.1 Ontario Regulation 22/04 Electrical Distribution Safety December 18, 2014 Legal Disclaimer. This document contains GUIDELINES ONLY to assist members of the industry in interpreting Ontario

More information

Audit, Business Risk and Compliance Committee charter

Audit, Business Risk and Compliance Committee charter Charter Audit, Business Risk and Compliance Committee charter Ensogo Limited ACN 165 522 887 Adopted by the Board on 25 November 2013 Committee Charter 1 Membership of the Committee The Committee must

More information

The Audit Committee (the "Committee"), in order to assist the Board in fulfilling its responsibilities, shall oversee:

The Audit Committee (the Committee), in order to assist the Board in fulfilling its responsibilities, shall oversee: August 30, 2016 RAVEN INDUSTRIES, INC. AUDIT COMMITTEE CHARTER This Audit Committee Charter was adopted by the Board of Directors (the "Board") of Raven Industries, Inc. (the "Company") and last amended

More information

AMERICAN AIRLINES GROUP INC. AUDIT COMMITTEE CHARTER

AMERICAN AIRLINES GROUP INC. AUDIT COMMITTEE CHARTER AMERICAN AIRLINES GROUP INC. AUDIT COMMITTEE CHARTER As adopted by the Board of Directors on December 9, 2013 The Board of Directors (the Board ) of American Airlines Group Inc. (the Company ) hereby sets

More information

THE CITY OF EDMONTON PROJECT AGREEMENT VALLEY LINE LRT STAGE 1. Schedule 9. Quality Management

THE CITY OF EDMONTON PROJECT AGREEMENT VALLEY LINE LRT STAGE 1. Schedule 9. Quality Management THE CITY OF EDMONTON PROJECT AGREEMENT VALLEY LINE LRT STAGE 1 Schedule 9 Quality Management VAN01: 3666218: v10 SCHEDULE 9 QUALITY MANAGEMENT TABLE OF CONTENTS 1. Project Co Responsibilities... 1 2. Quality

More information

Self-insurer Self-audit Program

Self-insurer Self-audit Program External Guideline #6 Self-insurer Self-audit Program 2015-2016 Part I Occupational health and safety management system requirements Version 20 1 April 2015 Page 1 of 50 Contents 1 Overview... 5 2 Step

More information

EDUSPEC HOLDINGS BERHAD (Company No.: X)

EDUSPEC HOLDINGS BERHAD (Company No.: X) 1. INTRODUCTION The Board of Directors ( the Board ) supports the Principle 1 of the Recommendation 1.7 The board should formalise, periodically review and make public its board charter as laid out in

More information

ADOBE SYSTEMS INCORPORATED. Charter of the Audit Committee of the Board of Directors

ADOBE SYSTEMS INCORPORATED. Charter of the Audit Committee of the Board of Directors ADOBE SYSTEMS INCORPORATED Charter of the Audit Committee of the Board of Directors I. STATEMENT OF POLICY This Charter specifies the scope of the responsibilities of the Audit Committee (the Committee

More information

ISO 14001:2015 UPGRADE AUDIT CHECKLIST

ISO 14001:2015 UPGRADE AUDIT CHECKLIST ISO 14001:2015 UPGRADE AUDIT CHECKLIST F103-12-EMS-2015 ISO 14001 2015 Checklist Guidance Issue date: 22-OCT-2015 Page 2 of 35 Purpose: The purpose of this checklist is to: Help the user verify whether

More information

European Forum for Good Clinical Practice Audit Working Party

European Forum for Good Clinical Practice Audit Working Party European Forum for Good Clinical Practice Audit Working Party REVISION OF THE ENGAGE 1 AUDITING GUIDELINE. AN OPTIONAL GUIDELINE FOR GCP COMPLIANCE AND QUALITY MANAGEMENT SYSTEMS AUDITING This document

More information

AUDIT COMMITTEE CHARTER OF THE HOME DEPOT, INC. BOARD OF DIRECTORS

AUDIT COMMITTEE CHARTER OF THE HOME DEPOT, INC. BOARD OF DIRECTORS AUDIT COMMITTEE CHARTER OF THE HOME DEPOT, INC. BOARD OF DIRECTORS I. PURPOSE The primary purpose of the Audit Committee (the Committee ) is to (a) assist the Board of Directors in fulfilling its oversight

More information

AUDIT COMMITTEE CHARTER. of ForeScout Technologies, Inc.

AUDIT COMMITTEE CHARTER. of ForeScout Technologies, Inc. AUDIT COMMITTEE CHARTER of the Audit Committee of the Board of Directors of ForeScout Technologies, Inc. (As amended and restated by the Board of Directors effective August 3, 2015) I. General Statement

More information

Audit Committee Charter

Audit Committee Charter Purpose The purposes of the Audit Committee of Molson Coors Brewing Company (the Company ) are to on behalf of the Company s Board of Directors (the Board ): 1. Represent and assist the Board in overseeing:

More information

REQUEST FOR PROPOSALS FOR INVESTMENT BANKING SERVICES

REQUEST FOR PROPOSALS FOR INVESTMENT BANKING SERVICES REQUEST FOR PROPOSALS FOR INVESTMENT BANKING SERVICES Appointment to the Tobacco Settlement Financing Corporation Investment Banking Services Winter 2014 Issued by the State of New Jersey Treasurer s Office

More information

REQUEST FOR PROPOSALS FOR PROFESSIONAL AUDITING SERVICES AND FINANCIAL STATEMENT PREPARATION. September 12, 2016

REQUEST FOR PROPOSALS FOR PROFESSIONAL AUDITING SERVICES AND FINANCIAL STATEMENT PREPARATION. September 12, 2016 REQUEST FOR PROPOSALS FOR PROFESSIONAL AUDITING SERVICES AND FINANCIAL STATEMENT PREPARATION September 12, 2016 City of Franklin 320 Second Ave. E. Franklin, Minnesota 55333 Wendy Pederson, City Clerk-Treasurer

More information

SYNACOR, INC. AMENDED AND RESTATED AUDIT COMMITTEE CHARTER. As adopted by the Board of Directors on November 16, 2011

SYNACOR, INC. AMENDED AND RESTATED AUDIT COMMITTEE CHARTER. As adopted by the Board of Directors on November 16, 2011 SYNACOR, INC. AMENDED AND RESTATED AUDIT COMMITTEE CHARTER As adopted by the Board of Directors on November 16, 2011 PURPOSE: This Charter sets forth the composition, authority and responsibilities of

More information

Smart Meters Programme Schedule 2.5. (Security Management Plan) (CSP South version)

Smart Meters Programme Schedule 2.5. (Security Management Plan) (CSP South version) Smart Meters Programme Schedule 2.5 (Security Management Plan) (CSP South version) Schedule 2.5 (Security Management Plan) (CSP South version) Amendment History Version Date Author Status v.1 Signature

More information

SECTION 9. SFI audit procedures and auditor. and accreditation

SECTION 9. SFI audit procedures and auditor. and accreditation SECTION 9 SFI 2015-2019 audit procedures and auditor qualifications and accreditation January 2015 SFI 2015-2019 Audit Procedures and Auditor Qualifications and Accreditation Introduction 2 1. Scope 3

More information

NATIONAL AUDIT OFFICE OF MALAWI AUDITING STANDARDS

NATIONAL AUDIT OFFICE OF MALAWI AUDITING STANDARDS NATIONAL AUDIT OFFICE OF MALAWI AUDITING STANDARDS Foreword I am pleased to issue the Malawi National Audit Office Auditing Standards. The Auditing Standards have been developed under the auspices of the

More information

Accreditation Process

Accreditation Process SAAS Accreditation Process SAAS Procedure 201 and ISO/IEC 17011 Social Accountability Accreditation Services June 2010 Social Accountability Accreditation Services Mission: SAAS supports social responsibility

More information

Case Report from Audit Firm Inspection Results

Case Report from Audit Firm Inspection Results Case Report from Audit Firm Inspection Results August 2012 Certified Public Accountants and Auditing Oversight Board Table of Contents Introduction 1 Quality Control System 1. Management Systems 3 2. Professional

More information

CHECKLIST ISO/IEC 17021:2011 Conformity Assessment Requirements for Bodies Providing Audit and Certification of Management Systems

CHECKLIST ISO/IEC 17021:2011 Conformity Assessment Requirements for Bodies Providing Audit and Certification of Management Systems Date(s) of Evaluation: CHECKLIST ISO/IEC 17021:2011 Conformity Assessment Requirements for Bodies Providing Audit and Certification of Management Systems Assessor(s) & Observer(s): Organization: Area/Field

More information

REQUEST FOR PROPOSALS (RFP) Professional Auditing Services Issue Date: January 6, Proposals Requested for Halifax County Service Authority:

REQUEST FOR PROPOSALS (RFP) Professional Auditing Services Issue Date: January 6, Proposals Requested for Halifax County Service Authority: REQUEST FOR PROPOSALS (RFP) Professional Auditing Services Issue Date: January 6, 2016 Proposals Requested for Halifax County Service Authority: Location Of Where Work Will Be Performed: Halifax County

More information

CHARTER OF THE COMPENSATION, NOMINATION AND GOVERNANCE COMMITTEE OF THE BOARD OF DIRECTORS OF BLACKBERRY LIMITED AS ADOPTED BY THE BOARD ON MARCH

CHARTER OF THE COMPENSATION, NOMINATION AND GOVERNANCE COMMITTEE OF THE BOARD OF DIRECTORS OF BLACKBERRY LIMITED AS ADOPTED BY THE BOARD ON MARCH CHARTER OF THE COMPENSATION, NOMINATION AND GOVERNANCE COMMITTEE OF THE BOARD OF DIRECTORS OF BLACKBERRY LIMITED AS ADOPTED BY THE BOARD ON MARCH 27, 2014 1. AUTHORITY The Compensation, Nomination and

More information

CHARTER OF THE FINANCE AND AUDIT COMMITTEE OF THE ORACLE CORPORATION BOARD OF DIRECTORS

CHARTER OF THE FINANCE AND AUDIT COMMITTEE OF THE ORACLE CORPORATION BOARD OF DIRECTORS CHARTER OF THE FINANCE AND AUDIT COMMITTEE OF THE ORACLE CORPORATION BOARD OF DIRECTORS (As last amended by the Board of Directors on January 10, 2014) I. PURPOSE AND AUTHORITY The primary functions of

More information

Auditing data protection a guide to ICO data protection audits

Auditing data protection a guide to ICO data protection audits Auditing data protection a guide to ICO data protection audits Contents Executive summary 3 1. Audit programme development 5 Audit planning and risk assessment 2. Audit approach 6 Gathering evidence Audit

More information

Internal Audit Checklist

Internal Audit Checklist Internal Audit Checklist 4.2 Policy Verify required elements Verify management commitment Verify available to the public Verify implementation by tracing links back to policy statement Check review/revisions

More information

Office of the City Auditor. Fleet Safety Audit January 7, 2014

Office of the City Auditor. Fleet Safety Audit January 7, 2014 Office of the City Auditor Fleet Safety Audit January 7, 2014 Fleet Safety Audit Table of Contents Executive Summary... i 1. Introduction... 1 2. Background... 1 2.1. Organization Structure... 1 2.2. City

More information

AUDITOR GENERAL WILLIAM O. MONROE, CPA

AUDITOR GENERAL WILLIAM O. MONROE, CPA AUDITOR GENERAL WILLIAM O. MONROE, CPA DEPARTMENT OF HIGHWAY SAFETY AND MOTOR VEHICLES CREATION OF NEW SPECIALTY LICENSE PLATES ACQUISITIONS OF COMMODITIES AND SERVICES Operational Audit SUMMARY The audit

More information

CHARTER OF THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS OF EVERBANK FINANCIAL CORP

CHARTER OF THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS OF EVERBANK FINANCIAL CORP CHARTER OF THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS OF EVERBANK FINANCIAL CORP 1 EverBank Financial Corp Charter of the Audit Committee I. PURPOSE OF THE COMMITTEE The purpose of the Audit Committee

More information

SITEL WORLDWIDE CORPORATION AUDIT COMMITTEE CHARTER

SITEL WORLDWIDE CORPORATION AUDIT COMMITTEE CHARTER SITEL WORLDWIDE CORPORATION AUDIT COMMITTEE CHARTER The Board of Directors (the Board ) of SITEL Worldwide Corporation (the Company ) has constituted and established an Audit Committee (the Committee )

More information

OGAA Implementation Update April PNG Tenure Information Exchange

OGAA Implementation Update April PNG Tenure Information Exchange OGAA Implementation Update April 2011 2011 PNG Tenure Information Exchange Presentation Topics Topic 1. The Oil and Gas Commission 2. OGAA Background 3.OGAA Permitting 4. Consultation and Notification

More information

Control Number: Title: Contract Management: Healthcare Services

Control Number: Title: Contract Management: Healthcare Services Idaho Department of Correction Stard Operating Procedure Control Number: 1 of 16 Adopted: 5-20-2011 Reviewed: 6-8-2011 Next Review: 6-8-2013 Management Division General Administration Management: Healthcare

More information

COMPLIANCE FRAMEWORK AND REPORTING GUIDELINES

COMPLIANCE FRAMEWORK AND REPORTING GUIDELINES COMPLIANCE FRAMEWORK AND REPORTING GUIDELINES DRAFT FOR CONSULTATION June 2015 38 Cavenagh Street DARWIN NT 0800 Postal Address GPO Box 915 DARWIN NT 0801 Email: utilities.commission@nt.gov.au Website:

More information

Audit Committee Charter. Fly Leasing Limited

Audit Committee Charter. Fly Leasing Limited Audit Committee Charter Fly Leasing Limited As of: November 2, 2010 Fly Leasing Limited Audit Committee Charter 1. Background This Audit Committee Charter was originally adopted on November 6, 2007 and

More information

ENVIRONMENTAL MANAGEMENT SYSTEM MANUAL CAMDEN COUNTY MUNICIPAL UTILITIES AUTHORITY CAMDEN, NEW JERSEY

ENVIRONMENTAL MANAGEMENT SYSTEM MANUAL CAMDEN COUNTY MUNICIPAL UTILITIES AUTHORITY CAMDEN, NEW JERSEY ENVIRONMENTAL MANAGEMENT SYSTEM MANUAL CAMDEN COUNTY MUNICIPAL UTILITIES AUTHORITY CAMDEN, NEW JERSEY Document Review and Revision Log The following table summarizes reviews of this Environmental Management

More information

AUDIT COMMITTEE CHARTER OF THE BOARD OF DIRECTORS I. PURPOSE

AUDIT COMMITTEE CHARTER OF THE BOARD OF DIRECTORS I. PURPOSE AUDIT COMMITTEE CHARTER OF THE BOARD OF DIRECTORS I. PURPOSE The primary purpose of the Audit Committee (the Committee ) is to assist the Board of Directors (the Board ) of EastGroup Properties, Inc. (the

More information

Safety Management Program

Safety Management Program Corrective Action Plan (CAP) Safety Management Program Submitted by TransCanada PipeLines Limited and its National Energy Board Regulated Subsidiaries to address non-compliant findings in the National

More information

TABLE OF CONTENTS. University of Northern Colorado

TABLE OF CONTENTS. University of Northern Colorado TABLE OF CONTENTS University of Northern Colorado HIPAA Policies and Procedures Page # Development and Maintenance of HIPAA Policies and Procedures... 1 Procedures for Updating HIPAA Policies and Procedures...

More information

SALON MEDIA GROUP, INC. CHARTER OF THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS

SALON MEDIA GROUP, INC. CHARTER OF THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS SALON MEDIA GROUP, INC. Exhibit A CHARTER OF THE AUDIT COMMITTEE OF THE I. STATEMENT OF POLICY BOARD OF DIRECTORS This Charter specifies the scope of the responsibilities of the Audit Committee (the Committee

More information

ABX HOLDINGS, INC. Immigration Compliance. Plan

ABX HOLDINGS, INC. Immigration Compliance. Plan ABX HOLDINGS, INC. Immigration Compliance Plan Effective February 13, 2006 as Amended February 21, 2008 ABX Immigration Compliance Plan I. Compliance Policy Statement This document is the Immigration Compliance

More information

TG 47-01. TRANSITIONAL GUIDELINES FOR ISO/IEC 17021-1:2015, ISO 9001:2015 and ISO 14001:2015 CERTIFICATION BODIES

TG 47-01. TRANSITIONAL GUIDELINES FOR ISO/IEC 17021-1:2015, ISO 9001:2015 and ISO 14001:2015 CERTIFICATION BODIES TRANSITIONAL GUIDELINES FOR ISO/IEC 17021-1:2015, ISO 9001:2015 and ISO 14001:2015 CERTIFICATION BODIES Approved By: Senior Manager: Mpho Phaloane Created By: Field Manager: John Ndalamo Date of Approval:

More information

HANESBRANDS INC. AUDIT COMMITTEE CHARTER. Purpose

HANESBRANDS INC. AUDIT COMMITTEE CHARTER. Purpose HANESBRANDS INC. AUDIT COMMITTEE CHARTER Purpose The Audit Committee (the Committee ) is appointed by the Board of Directors of Hanesbrands Inc. (the Company ) for the following purposes: to assist the

More information

CHARTER OF THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS OF YIRENDAI LTD.

CHARTER OF THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS OF YIRENDAI LTD. CHARTER OF THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS OF YIRENDAI LTD. (Adopted by the Board of Directors of Yirendai Ltd. (the Company ) on September 7, 2015, effective upon the effectiveness of the

More information

BELMOND LTD. (the "Company") Charter of the Audit Committee of the Board of Directors

BELMOND LTD. (the Company) Charter of the Audit Committee of the Board of Directors BELMOND LTD. (the "Company") Charter of the Audit Committee of the Board of Directors I. PURPOSE The Audit Committee of the Board of Directors of the Company is established for the primary purpose of assisting

More information

GFRS Quality Assurance (Fire Safety) Policy Statement

GFRS Quality Assurance (Fire Safety) Policy Statement GFRS Quality Assurance (Fire Safety) Policy Statement This document details the internal auditing procedures (Quality assurance of fire safety standards) that the GFRS will use to ensure that the professional

More information

INTERNATIONAL STANDARDS FOR THE PROFESSIONAL PRACTICE OF INTERNAL AUDITING (STANDARDS)

INTERNATIONAL STANDARDS FOR THE PROFESSIONAL PRACTICE OF INTERNAL AUDITING (STANDARDS) INTERNATIONAL STANDARDS FOR THE PROFESSIONAL PRACTICE OF INTERNAL AUDITING (STANDARDS) Introduction to the Standards Internal auditing is conducted in diverse legal and cultural environments; for organizations

More information

IMO. Resolution A.913(22) Adopted on 29 November 2001 (Agenda item 9)

IMO. Resolution A.913(22) Adopted on 29 November 2001 (Agenda item 9) INTERNATIONAL MARITIME ORGANIZATION E IMO ASSEMBLY 22nd session Agenda item 9 A 22/Res.913 22 January 2002 Original: ENGLISH Resolution A.913(22) Adopted on 29 November 2001 (Agenda item 9) REVISED GUIDELINES

More information

Terms of Reference for the provision of Internal Audit Services to Hampshire County Council

Terms of Reference for the provision of Internal Audit Services to Hampshire County Council Appendix C Terms of Reference for the provision of Internal Audit Services to Hampshire County Council 1 Internal audit is responsible for conducting an independent appraisal of all Hampshire County Council

More information

Time Warner Cable Inc. Audit Committee Charter. Effective February 14, 2013

Time Warner Cable Inc. Audit Committee Charter. Effective February 14, 2013 Time Warner Cable Inc. Audit Committee Charter Effective February 14, 2013 The Board of Directors of Time Warner Cable Inc. (the Corporation ; Company refers to the Corporation and its consolidated subsidiaries)

More information

Self Assessment Workbook

Self Assessment Workbook Self Assessment Workbook Corporate Governance Board of Directors September 2014 Ce document est aussi disponible en français. Deposit Insurance Corporation of Ontario Applicability The Self Assessment

More information

EQR PROTOCOL 1: ASSESSMENT OF COMPLIANCE WITH MEDICAID MANAGED CARE REGULATIONS

EQR PROTOCOL 1: ASSESSMENT OF COMPLIANCE WITH MEDICAID MANAGED CARE REGULATIONS OMB Approval No. 0938-0786 EQR PROTOCOL 1: ASSESSMENT OF COMPLIANCE WITH MEDICAID MANAGED CARE REGULATIONS A Mandatory Protocol for External Quality Review (EQR) Protocol 1: Protocol 2: Validation of Measures

More information

Ethical Sourcing Standard

Ethical Sourcing Standard Ethical Sourcing Standard Appendix 3: Audit Methodology October 2014 Safe Quality Food Institute 2345 Crystal Drive, Suite 800 Arlington, VA 22202 USA 202-220-0635 www.sqfi.com SQF Institute is a division

More information

Abu Dhabi Occupational Safety and Health System Framework (OSHAD-SF) OSHAD-SF Technical Guideline

Abu Dhabi Occupational Safety and Health System Framework (OSHAD-SF) OSHAD-SF Technical Guideline Abu Dhabi Occupational Safety and Health System Framework (OSHAD-SF) OSHAD-SF Technical Guideline Audit and Inspection Version 3.0 July 2016 Table of Contents 1. Introduction... 3 2. Definitions... 3 3.

More information

FORTRESS TRANSPORTATION AND INFRASTRUCTURE INVESTORS LLC CHARTER OF THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS MAY 11, 2015

FORTRESS TRANSPORTATION AND INFRASTRUCTURE INVESTORS LLC CHARTER OF THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS MAY 11, 2015 FORTRESS TRANSPORTATION AND INFRASTRUCTURE INVESTORS LLC I. PURPOSE OF THE COMMITTEE CHARTER OF THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS MAY 11, 2015 The purpose of the Audit Committee (the Committee

More information

Statements of Membership Obligations (SMOs) 1-7 (Revised)

Statements of Membership Obligations (SMOs) 1-7 (Revised) IFAC Board Exposure Final Pronouncement Draft October November 20112012 Comments due: February 29, 2012 The Board of the International Federation of Accountants Statements of Membership Obligations (SMOs)

More information

Electricity Supply (Safety and Network Management) Regulation 2008

Electricity Supply (Safety and Network Management) Regulation 2008 New South Wales Electricity Supply (Safety and Network Management) Regulation 2008 under the Electricity Supply Act 1995 His Excellency the Lieutenant-Governor, with the advice of the Executive Council,

More information

TECH MPIRE LIMITED (Company) Corporate Governance Policies. Audit Committee Charter

TECH MPIRE LIMITED (Company) Corporate Governance Policies. Audit Committee Charter TECH MPIRE LIMITED (Company) Corporate Governance Policies Audit Committee Charter 1. Composition of the Audit Committee The full Board presently performs the function of an Audit Committee. A separate

More information

Appendix 1. This appendix is a proposed new module of the DFSA Rulebook. Therefore, the text is not underlined as it is all new text.

Appendix 1. This appendix is a proposed new module of the DFSA Rulebook. Therefore, the text is not underlined as it is all new text. Appendix 1 This appendix is a proposed new module of the DFSA Rulebook. Therefore, the text is not underlined as it is all new text. The DFSA Rulebook Auditor Module (AUD) PART 1 INTRODUCTION 1 APPLICATION

More information

CHARTER OF THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS OF GOPRO, INC. (as adopted by the Board of Directors on January 29, 2014)

CHARTER OF THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS OF GOPRO, INC. (as adopted by the Board of Directors on January 29, 2014) CHARTER OF THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS OF GOPRO, INC. (as adopted by the Board of Directors on January 29, 2014) PART 1: PURPOSE The purpose of the Audit Committee (the Committee ) of

More information

Internal auditing MANAGEMENT SYSTEM. Page: 1/11

Internal auditing MANAGEMENT SYSTEM. Page: 1/11 Page: 1/11 MANAGEMENT SYSTEM Date: 2009-12-28 Type of document: Strategy/Routine Process: Management process Document number: 42 Version: 3 Author(s): Anna Norstedt Department: Staff of the Director General

More information

Victorian Training Guarantee Contract Compliance Audit Strategy

Victorian Training Guarantee Contract Compliance Audit Strategy Victorian Training Guarantee Contract Compliance Audit Strategy Published by the Communications Division for Higher Education and Skills Group Department of Education and Early Childhood Development Melbourne

More information

PANDORA MEDIA, INC. A Delaware corporation (the Company ) Audit Committee Charter Adopted as of June 15 th, 2011

PANDORA MEDIA, INC. A Delaware corporation (the Company ) Audit Committee Charter Adopted as of June 15 th, 2011 PANDORA MEDIA, INC. A Delaware corporation (the Company ) Adopted as of June 15 th, 2011 Purpose The Audit Committee (the Committee ) is created by the Board of Directors of the Company (the Board ) to:

More information

CITIGROUP INC. AUDIT COMMITTEE CHARTER As of July 20, 2016

CITIGROUP INC. AUDIT COMMITTEE CHARTER As of July 20, 2016 CITIGROUP INC. AUDIT COMMITTEE CHARTER As of July 20, 2016 Mission The Audit Committee ( Committee ) of Citigroup Inc. ( Citigroup or the Company ) is a standing committee of the Board of Directors ( Board

More information

ENGLISH NEW ZEALAND STANDARDS. Version

ENGLISH NEW ZEALAND STANDARDS. Version ENGLISH NEW ZEALAND STANDARDS Version 14-17.6.16 www.englishnewzealand.co.nz THE ENGLISH NEW ZEALAND STANDARDS ARE RIGOROUS QUALITY ASSURANCE STANDARDS All English New Zealand schools with Membership (as

More information

Audit of the Department of Public Works Contract Monitoring 1

Audit of the Department of Public Works Contract Monitoring 1 Memorandum CITY OF DALLAS (Report No. A16-010) DATE: May 27, 2016 TO: Honorable Mayor and Members of the City Council SUBJECT: Audit of the Department of Public Works Contract Monitoring 1 In Fiscal Years

More information

ISO INTERNATIONAL STANDARD. Guidelines for quality and/or environmental management systems auditing

ISO INTERNATIONAL STANDARD. Guidelines for quality and/or environmental management systems auditing INTERNATIONAL STANDARD ISO 19011 First edition 2002-10-01 Guidelines for quality and/or environmental management systems auditing Lignes directrices pour l'audit des systèmes de management de la qualité

More information

Compliance. Group Standard

Compliance. Group Standard Group Standard Compliance Serco is committed to good governance practices and the management of risks supported by a robust business compliance process SMS-GS-G2 Compliance July 2014 v1.0 Serco Public

More information

Certification of Approved Training Organization to Conduct Aircraft Maintenance Engineers Course

Certification of Approved Training Organization to Conduct Aircraft Maintenance Engineers Course ATO CIVIL AVIATION AUTHORITY OF BOTSWANA ADVISORY CIRCULAR CAAB Document ATO AC-004 Certification of Approved Training Organization to Conduct Aircraft Maintenance Engineers Course ATO AC-004 Revision:

More information