Larger public and private sector organisations need to 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.
Successful health and safety management
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