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INTERNATIONAL MARITIME ORGANIZATION
ASSEMBLY25th sessionAgenda item 8A 25/8/14 September 2007Original: ENGLISH
VOLUNTARY IMO MEMBER STATE AUDIT SCHEMEAuditor's ManualNote by the Secretary-GeneralSUMMARY
This document contains at annex the auditor’s manual developed bythe Secretariat
Action to be taken:
A 25/81 The Secretariat, at the request of the Council at its ninety-seventh session inNovember 2006, developed a draft auditor’s manual based on the analysis of experience gainedduring the conduct of audits and recommendations made by audit teams. In early 2007, the firstversion of the auditor’s manual was circulated to all auditors, who had participated in audits, fortheir comments and suggestions.2 Following this consultation process, a working version of the manual was prepared earlierin the year and, since then, this version of the manual has been provided to all auditors as part of the standard pre-audit documentation and as part of the training material for auditors.3 The Council, at its ninety-eighth session in June 2007, whilst noting that the manual wasbeing used by auditors, requested the Secretariat to circulate it to all Member States forinformation. For completeness, the auditor’s manual, which is attached at annex, has beenproduced as an Assembly document to provide the widest possible circulation to all MemberStates and interested parties.4 The Secretariat will periodically review the auditor’s manual on the basis of experiencedgained and input from auditors.
Action requested of the Assembly
5 The Assembly is invited to take note of the auditor’s manual provided in the annex to thisdocument.***