SAFETY AUDIT/ INSPECTION MANUAL: A Publication of the American Chemical Society Committee on Chemical Safety

Broadly defined, an audit is a systematic review of operations and practices to ensure that relevant requirements are met.Traditionally, the term audit is associated with principles of accounting. Because of this,many people perceive a safety audit as an Internal Revenue Service (IRS) procedure or a financial accounting procedure. Indeed, the safety audit may apply similar methodolo- gies used in financial audits to mitigate safety risks within any facility or opera- tion. A sound business enterprise must check its safety practices as carefully as its accounting records.The debits of possible loss or injury situations should balance against the credits of adequate safeguards. Audits are not inspections. Audits evaluate all aspects...