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

MCA Oral Exam Questions
Typography

(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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