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Auditing in the maritime industry: A case study of the offshore support vessel segment.

机译:海事行业的审计:离岸支援舰船段的案例研究。

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This article studies the audit and inspection regimes for offshore support vessels (OSV) operating in the North Sea. The changes in regulatory style introduced by the International Safety Management (ISM) Code shifted the maritime transportation industry towards enforced self-regulation, but maritime safety has remained a concern. This article employs a qualitative research approach in studying the OSV segment operating out of Norway. Eighteen semi-structured interviews with industry members were conducted, supplemented by document studies. The study examines to what extent today’s audit regimes are perceived to be adequate and how the companies operating OSVs respond to being audited. Although the interviewees feel that audits are necessary and play an important role in safety management, the audit practices identified show limitations as regards the scope of audits, which focus mainly on document control and the bridge department, rarely addressing the quality of the content in safety management systems (SMS). Many companies adopt compliance-seeking strategies such as brush-up and quick fixes. The study shows that considerable attention is paid to maintaining documentable audit trails, but with no assessment of the maritime operations. Contradictory to what is expected from a self-regulated industry, companies are found to adjust their SMS to fit with auditing standards. This undermines the concept that the companies themselves are the best to determine their own SMS’ structure and content.
机译:本文研究了在北海作业的近海支援船(OSV)的审核和检查制度。国际安全管理(ISM)规则引入的监管方式变化使海上运输业朝着强制自我监管的方向发展,但海上安全仍然是一个令人关注的问题。本文采用定性研究方法来研究挪威以外的OSV细分市场。对行业成员进行了18次半结构化访谈,并辅以文档研究。这项研究调查了当今的审计制度在多大程度上被认为是适当的,以及经营OSV的公司如何应对被审计的问题。尽管受访者认为审核是必要的,并且在安全管理中起着重要作用,但是确定的审核实践在审核范围方面显示出局限性,主要集中在文件控制和桥梁部门,很少涉及安全内容的质量管理系统(SMS)。许多公司采用了寻求合规性的策略,例如重新整理和快速修复。研究表明,在保持可记录的审计跟踪方面已给予了相当大的关注,但未对海上作业进行评估。与自我监管行业的预期相反,发现公司会对其SMS进行调整以符合审核标准。这破坏了这样一种观念,即公司自己最好确定自己的SMS的结构和内容。

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