Auditing and reporting

Larger public and private sector organisations should have formal procedures for auditing and reporting health and safety performance.

The board should ensure that any audit is perceived as a positive management and boardroom tool. It should have unrestricted access to both external and internal auditors, keeping their cost-effectiveness, independence and objectivity under review.

Various codes and guides (many of them sector-specific) are available to help organisations report health and safety performance and risk management as part of good governance, see Resources.