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PROCEDURE FOR INTERNAL AUDITS
MNE/OHS/P04 Issue Date : 25-12-2011

1. Purpose
To plan and conduct internal audits of OHSMS periodically to verify the adequacy,
implementation and effectiveness of OHSMS in meeting the requirements of OHSAS 18001
standards as well as the organizations requirements on OHS.

2. Scope
MNE activities of ETA Star Engineering & contracting WLL in Qatar covered under the scope
defined in OHS manual

3. Responsibilities
MR

3.1 MR
 Planning of internal audit
 Monitoring nonconformity an corrective actions
 Developing the internal audit team
 Reporting the summary of internal audits to management

3.2 Internal Auditors

 Execution of internal audits
 Reporting the audit observations

4. Definitions
4.1 Auditee: an individual being audited

4.2 Auditor: a competent audit team member performing the audit

4.3 Audit criteria:

Policies, practices, procedures or other requirements against which the auditor compares
objective evidence about the subject matter

4.4 Non-conformance:
A non fulfilment of specified procedure, process or standards requirement

4.5 Objective Evidence:

Qualitative or quantitative information, records, or statements of fact pertaining to the
existence and implementation of a health & safety element which is based on measurement or
test and which can be verified

5. Method

5.1 Formation of internal audit team

5.1.1 Members of the internal audit team are selected by MR from different functional areas based on
their qualifications, experience, aptitude and those who have undergone internal auditor
training on OHSMS
5.1.2 MR maintains the list of members of the internal audit team of individual sites.

5.2 Planning of internal audits:

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PROCEDURE FOR INTERNAL AUDITS
MNE/OHS/P04 Issue Date : 25-12-2011

5.2.1 MR prepares an annual audit calendar (MNE/OHS/P04/F01) comprising tentative audit plan
of different project sites and month in which it is planned and ensures all activities are covered
at least once in six months and communicated to project safety heads.

5.2.2 MR releases an internal audit plan (MNE/OHS/P4/F02) for respective project sites and
communicates the same to the selected auditors and auditees. MR ensures that the auditors are
independent of the area being audited.

5.2.3 Internal auditors perform audits under the overall supervision of MR. Audits are carried out
against the audit criteria defined in the plan.

5.3 Reporting

5.3.1 During the course of audit, any non conformity observation is recorded in the non conformity
report MNE/OHS/P04/F03 by the auditors.

5.3.2 Following are considered while raising NCR:

 The auditor must discuss the NCR’s with the concerned auditee on completion of the audit and
get is acceptance of the NCR’s.
 Separate NCR must be prepared for individual clause of the standard or deviation.

5.3.3 After completion of th audit, the auditor prepares the internal audit report
(MNE/OHS/P04/F04)

5.3.4 Auditee/section head of the auditee/project head identifies correction/corrective actions for the
reported non conformity and records the same in the NCR along with the target date for
implementation and returns the same to the MRR retaining a copy with the auditee. In case
where, it is not possible to identify /implement corrective action for the non conformity
reported during the audit, the NCR is discussed with MR and required correction and
corrective action is finalized and recorded in the NCR.

5.3.5 Copies of the internal audit report/NCR are distributed as follows:

 Auditee
 Project HSE Head
 MR

5.4 Closing of NCR’s

5.4.1 Department head of the auditee/in charge (site)/heads of locations concerned are responsible
for implementing the corrective actions, within the agreed target date.

5.4.2 Confirmation for implementing of agreed corrective action is communicated by concerned

department head/auditee through updated NCR to project safety head or MR reviews the
status of closure of the NCR’s with the auditee against the target date given by the audited.

5.4.3 Effectiveness of the implemented corrective actions is verified by the one of the internal
auditors who is independent of the activity.

5.5 Monitoring:
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PROCEDURE FOR INTERNAL AUDITS
MNE/OHS/P04 Issue Date : 25-12-2011

5.5.1 A summary of NCRs identified (site wise) as per MNE/OHS/P04/F05 by MR along with their
status of closure is discussed in the following management review meeting. If any NCRs
requiring management support for closing the deviation, the same is reviewed and decisions are
taken at the MRM for closure of the NCRs.

6. Records:

Format No Doc/Record Retention Responsibility Record type

period
MNE/OHS/P04/F01 Annual audit 2 years MR Soft
calendar
MNE/OHS/P04/F02 Internal audit 1 year MR Hard
plan
MNE/OHS/P04/F03 NCR/observation 3 years MR & Auditee Hard
report
MNE/OHS/P04/F04 Internal Audit 3 years MR & Auditee Hard
Report
MNE/OHS/P04/F05 Summary of 3 years MR Hard
NCRs
MNE/OHS/P04/F06 List of auditors 2 years MR Soft