IMSAS

IMO Member State Audit Scheme (IMSAS) contains all relevant resolutions adopted by the International Maritime Organization (IMO) in the process of the institutionalization of the IMO Member State Audit Scheme (IMSAS), as well as other documents developed to support its effective implementation. It includes:

• Framework and Procedures for IMSAS
• IMO Instruments Implementation Code (III Code)
• 2013 non-exhaustive list of obligations under instruments relevant to the III Code
• Amendments to conventions making the use of the III Code mandatory in audits of Member States
• Other resolutions
• Auditor’s Manual for IMSAS.