How does the external auditor assess the ability of the company to meet the objectives of the ISM Code?

(1) By review of the Company’s documentation (the SMS); (2) by discussion and interview with members of staff at all levels of the management team holding responsibility for functions within the SMS; (3) by observation of objective evidence (e. g. records, log books, checklists and reports); and (4) by observation of working practices.

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