# Commission Delegated Regulation (EU) 2018/762 of 8 March 2018 establishing common safety methods on safety management system requirements pursuant to Directive (EU) 2016/798 of the European Parliament and of the Council and repealing Commission Regulations (EU) No 1158/2010 and (EU) No 1169/2010 (Text with EEA relevance), Division 6.2.1

Extent: E+W+S+N.I.

The organisation shall conduct internal audits in an independent, impartial and transparent way to collect and analyse information for the purposes of its monitoring activities (see 6.1. Monitoring), including:
(a) A schedule of planned internal audits which can be revised depending on the results of previous audits and monitoring of performance;
(b) The identification and selection of competent auditors (see 4.2. Competence);
(c) The analysis and evaluation of the results of the audits;
(d) The identification of the need for corrective or improvement measures;
(e) The verification of the completion and effectiveness of these measures;
(f) The documentation pertaining to the execution and results of audits;
(g) The communication of the results of audits to the top management.

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Source: https://www.legislation.gov.uk/eur/2018/762/annex/II/division/6/division/6.2/division/6.2.1 (the official version)
Page: https://openlegislation.uk/eu-regulation-2018-762/annex-II/division-6/division-6.2/division-6.2.1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.