ABSTRACT

The auditor must understand the different types of “personalities” of the companies, just to know what they can expect during the audit. A good auditor will carefully read documentation submitted by the company, and they will gather understanding about the level of knowledge, skills, experience, and attitude of the company to safety. Audit is just part of the oversight activities, but it is an activity where the Regulator staff is in direct contact with the employees of the company. The unhappiness of companies with audits is reinforced by the possibility of being fined if the company does not comply with the regulation, so each audit for them is a chance to lose money. The auditor must understand that an audit, although required, is a burden for the companies. That is the reason that a regulatory audit must be properly organized and planned regarding the members of the Audit Team and the schedule of activities.