ABSTRACT
The overall activities during audits can be defined as checking the compliance of the management system with the regulatory requirements. The main point for gathering objective evidence is the fact that the auditor is obliged to prove the integrity of findings which are reported. During the audit, the auditor could discover a lot of findings, but not all of them will bear the same importance. Each level of finding, company may provide their opinion and it very often happens that they simply dispute not only the finding, but also the level of finding. All the findings are important information regarding the safety performance of the company, and if there is such a concern regarding safety, the auditor may use their power to compel the company to solve the problem.
