EP2005Volume1RestrictedHSEStandardHSSEAuditingEP2005-0180-STDoc.No.:EP200406364094Version:2Date:29January2009Custodian:EP-HSSEECCN:NotsubjecttoEARNoUScontentPage:1of12Org.Doc.No.:EP2005-0180-STPrintedcopiesareuncontrolledSTANDARD:HSSEAUDITINGThisHSSEdocumentmaysetrequirementssupplementaltoapplicablelaw.However,nothinghereinisintendedtoreplace,amend,supersedeorotherwisedepartfromanyapplicablelawrelatingtothesubjectmatterofthisHSSEdocument.IntheeventofanyconflictorcontradictionbetweentheprovisionsofthisHSSEdocumentandapplicablelawastotheimplementationandgovernanceofthisHSSEdocument,theprovisionsofapplicablelawshallprevail.ThisHSSEdocumentshallbesubjecttoformaladoptionasspecifiedinEPStandardEP2005-0140-ST[15].0.RevisionInformationTheauditframeworkin§4wasrevisedtodepictthe‘levels’ofHSSEaudits,generally‘HSE’wasreplacedby“HSSE’,§4.6andAppendix3wererevisedwithnewaudittypes,andToolsTO-80to82deleted.1.IntroductionThisStandardcreatesauniformwayofmanagingHSSE1auditinginEPCompanies.ThepurposeofHSEauditingistoverifytheexistenceandeffectivenessofinternalcontrolsintendedtomanageHSErisksandcomplywiththeGroup‘HSEPolicyandCommitment’[27]andHSErelatedstandards[21-40]identifiedintheAnnualHSEAssuranceStatements[30].TheresultsofHSSEAuditsaremanagedinordertoreducerisksandimproveprocesses,supportexternalreports,informmanagementonreviewsandreportthecompliancestatustostakeholders,auditcommitteesandBusinessAssuranceCommittees(BAC)attheGroup,BusinessandDirectorate/Regional(Dir/Reg)levels.2.ScopeandApplicationThisStandarddescribestheplanning,executionandcloseoutofauditsandcontinuousimprovementoftheHSEauditingprocess.ItappliestoallHSSEAuditsreferencedasEPAssuranceProvidersandProducts[32]withintheEPAnnualAssurancePlanning(AAP)process.AlistingoftheHSSEAuditsisfoundin§4.6andAppendix3.HSSEauditingcomplementsthesystemsusedbylinemanagementtoassessandappraiseHSSEcontrolsonacontinuingbasis.3.EPPolicy‘Anauditprogrammeshallbeinplacetoreviewandverifytheeffectivenessofthemanagementsystem’[25].TheprogrammeshallreflectthelevelofriskandbeconductedinaccordancewiththisEPHSEAuditingStandard..‘Auditfollow-upshallbetimely,thorough,andauditable’[25]withperiodicreviewofprogressbymanagement.1SomeGroupandEPlevelHSEarrangementsdonotapplytheacronymHSSE(e.g.,“GroupHSEMS”and“GroupHSEPolicy”).However,inthisdocumentsuite,thetermsHSEandHSSE(withtheadditionalSforSecurity)shouldbetreatedassynonymous.EP2005Volume1RestrictedHSEStandardHSSEAuditingEP2005-0180-STDoc.No.:EP200406364094Version:2Date:29January2009Custodian:EP-HSSEECCN:NotsubjecttoEARNoUScontentPage:2of12Org.Doc.No.:EP2005-0180-STPrintedcopiesareuncontrolled4.EPStandardThisStandardandthesupportingcontrollingdocumentationareconsistentwiththeShellInternalAudit(SIA)Methodology[24].GroupHSSERisk&AssuranceprovidesthemandateforHSSEAudits.InEP,theHSSEGlobalAssuranceLeadershipTeam(GALT)isresponsibleforensuringthattheHSSEAuditsinEParescheduledandundertakeninaccordancewiththisStandardandtheprovidedmandate.PerformanceagainstthemandateisreportedtotheBusinessAssuranceCommittees(BAC)attheEPandDir/Reglevels,andtotheGroupSocialResponsibilityCommittee(SRC).TheEPHSSEGALTisresponsibleforcommunicatingwithSIAandotherassuranceproviderssuchthatopportunitiesforintegrationofauditeffortarerecognisedandtakentoensureefficiencyandcosteffectiveness.TheHSSEAuditSystemFrameworkandInter...
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