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Rule 39: Definitions

  1. 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.
  2. Audit Scheme means the IMO Member State Audit Scheme established by the Organization and taking into account the guidelines developed by the Organization.
  3. Code for Implementation means the IMO Instruments Implementation Code (III Code) adopted by  the Organization by resolution A.1070(28)
  4. Audit Standard means the Code for Implementation.