ACTS’s top management is committed to safeguard and protect impartiality in all SHMS & RM auditing activities. This commitment is communicated that ACTS understands the importance of impartiality in carrying out SHMS & RM auditing activities. ACTS manages conflict of interest to ensure the objectivity of its SHMS & RM auditing activities.
ACTS does not provide any type of consultancy services for advising, preparing, development, implementation, on any matter relating to management systems/risk management for any organization. Hence, ACTS does not market any specified consultancy services. Additionally, ACTS does not provide management system internal audit services to its clients.
Management of Impartiality
ACTS ensures that the auditing activities are undertaken impartially. The auditing activities shall not allow commercial, financial or other pressures to compromise impartiality.
ACTS upholds the following aspects to ensure consistency and effectiveness in the impartiality of the management system:· Shall not offer auditing where there is unacceptable threat to impartiality· Shall not provide auditing when relationships that compromise impartiality cannot be eliminated or minimized.· Shall not provide WSHO consultancy and conduct SHMS audit for the same project · Shall not develop corporate management system (QMS/EMS/OHSAS, etc) and conduct SHMS audit for the project · Shall not conduct SHMS audit for client that ACTS provides WSHO· Shall not use internal or external personnel that cannot verify that there is no conflict of interests· market auditing activities with consultancy organizations.· Shall not conduct management system internal audits to any part of the same legal entity of clients.· Ensure that personnel that have offered management system consultancy in preceding two years shall not participate in auditing activities.· Ensure that all staff performs impartially and do not permit commercial, financial or other pressures to affect impartiality.· Shall initiate corrective action to any threats to impartiality stemming from external actions.· Ensure all staff to report any situations that may result threat to impartiality.
ACTS has established a process to identify, analyse, evaluate, treat, monitor and document the risks related to conflict of interest arising from the provision of auditing activities. When there are any threats to impartiality, ACTS shall document and demonstrate how the threats are eliminated or minimised. Any residual risk is to be documented. The top management shall review the residual risk and determine if it is within the level of acceptable risk. All personnel (Full-time, part-time, associate auditors, etc.) involving in the auditing activities are to endorse the “Non-disclosure Agreement and Declaration of Impartiality and Conflict of Interest” form before engaging in any auditing activity.
Liability and Financing
ACTS periodically evaluate the risks stemming from auditing activities. The organization will ensure that there is appropriate insurance/fund to cover liabilities that may develop during operations of its field of activities and the geographical areas of operation.
ACTS will periodically evaluate its finances and sources of income on an ongoing basis.
ความคิดเห็น