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SAFETY AUDIT/ INSPECTION MANUAL: A Publication of the American Chemical Society Committee on Chemical Safety

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Broadly defined, an audit is a systematic review of operations and practicesto ensure that relevant requirements are met.Traditionally, the term audit isassociated with principles of accounting. Because of this,many people perceivea safety audit as an Internal Revenue Service (IRS) procedure or a financialaccounting procedure. Indeed, the safety audit may apply similar methodolo-gies used in financial audits to mitigate safety risks within any facility or opera-tion. A sound business enterprise must check its safety practices as carefully asits accounting records.The debits of possible loss or injury situations shouldbalance against the credits of adequate safeguards. Audits are not inspections.Audits evaluate all aspects...
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SAFETY AUDIT/ INSPECTION MANUAL: A Publication of the American Chemical Society Committee on Chemical Safety

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