1
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.
2
Audit Scheme means the IMO Member State Audit Scheme established by the
Organization and taking into account the guidelines developed by the
Organizationfootnote.
3
Code for Implementation means the IMO Instruments Implementation Code (III
Code) adopted by the Organization by resolution A.1070(28).
4
Audit Standard means the Code for Implementation.