- (a)'Audit' means a systematic, independent and documented process for obtaining audit evidence and evaluating it objectively to determine the extent to which audit criteria are fulfilled.
- (b)'Audit Scheme' means the IMO Member State Audit Scheme established by the Organization and taking into account the guidelines developed by the Organization.
- (c)'Code for Implementation' means the IMO Instruments Implementation Code (III Code) adopted by the Organization.
- (d)'Audit Standard' means the Code for Implementation.
