OBJECTIVES, PRINCIPLES AND AUDIT AREA OF VOLUNTARY IMO MEMBER STATES AUDIT SCHEME

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HOJATZADEH ALIREZA; KOOSHA SOHEILA; TEZAM MAJID

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Journal Paper

Paper Information

Journal: JOURNAL OF MARITIME TRANSPORT INDUSTRY Year:2015 | Volume:1 | Issue:2 Page(s): 49-57

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Information Journal Paper

Title

OBJECTIVES, PRINCIPLES AND AUDIT AREA OF VOLUNTARY IMO MEMBER STATES AUDIT SCHEME

Author(s)

HOJATZADEH ALIREZA | KOOSHA SOHEILA | TEZAM MAJID | Issue Writer Certificate

Keywords

IMOQ2

VIMSASQ2

AUDIT’S OBJECTIVESQ2

AUDIT’S PRINCIPLESQ2

Abstract

Inter-Governmental Maritime consultative organization (IMCO) established in 1958 through enforcement of “Convention on IMCO 1948”. IMCO’s Name was changed to International Maritime Organization (IMO) in 1982 and multiple amendments were made into IMCO Convention among which omission of limitation of organization for being solely consultative and advisory were the most important amendments From 2005, IMO started the Voluntary IMO Member State Audit Scheme and in 2009 adopted mandatory IMO Audit through resolution A.1018 (26) aiming to start from 2015. Iran, as one of IMO member states, actively contributed in developing process of member state audit scheme and voluntarily audited in 2011 by IMO via Voluntary IMO Member State Audit Scheme. Descriptive Addressing of objectives, principles and audit area of the Voluntary IMO Member State Audit Scheme (VIMSAS) is the subject of this paper.

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