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BUREAU OF INDIAN STANDARDSMANAGEMENT SYSTEMS CERTIFICATION GUIDELINES

TITLE: GUIDELINES FOR TIME SCALE ESTIMATION FOR AUDITS

DOC: MSC-G6.2-01 ISSUE: 03 DATE: JAN 2012 PAGE: 1 OF 19

PREPARED BY: HEAD(MSCD) APPROVED BY: DDG

1. PURPOSE

1.1 To establish guidelines for estimation of time required (audit mandays) for conducting the Stage 1 and Stage 2 initial audits, surveillance and renewal/re-certification audits of applicants & licensees of different sizes and complexity.

2. SCOPE

2.1 These guidelines are to be followed to identify the audit duration for the stage 1 and stage 2 initial audit, surveillance audits, and re-certification audits for each applicant and licensee (QMS , EMS FSMS, OHSMS, EnMS & SQMS). Separate guidelines shall be followed for estimation of audit mandays in case of integrated management systems (MSC-G6.2-02) & for multi-site organizations (MSC-G6.2-03).

3. DEFINITION

3.1 Auditor - A person with the competence to conduct an audit.

3.2 Stage 1 Initial Audit – Stage 1 Initial Audit consists of document review (adequacy audit) & preliminary visit/pre-audit.

3.2.1 Stage 2 Initial Audit – Stage 2 Initial Audit consists of initial (certification) audit.

3.3 Audit Duration- Audit duration for all types of audits is the effective time measured in auditor days required to carry out auditing activity.

3.4 Audit Manday - The duration of an audit manday is normally 420 minutes (7 hours) which does not include time for lunch & tea breaks, if any .

3.5 Effective Number of Employees

The effective number of employees consists of all full time personnel involved within the scope of certification including those working on each shift. Non-permanent (seasonal, temporary and contracted personnel) and part time personnel who will be present at the time of the audit shall be included in this number.

3.6 Dominant functions/Processes - Key functions/processes in an organization which require special attention during audit e.g. in a production department of a cylinder manufacturing plant, dominant functions are deep drawing, welding and heat treatment (Stress relieving).





3.7 Complex Activities - Complex Activities are those which require technical expertise of the operations to be assessed.

3.8 Simple Activities - Simple Activities are those which do not require technical expertise of the operation to be assessed.

3.9 Temporary SiteA temporary site is one set up by an organization in order to perform specific work or a service for a finite period of time and which will not become a permanent site. (eg. a construction site).

3.10 Complexity Category (EMS/OHSMS only)For environmental/occupational health & safety management systems, the provisions specified in this document are based on five primary complexity categories of the nature, number and gravity of the environmental aspects of an organization that fundamentally affect the auditor time.

4. REFERENCES

1. Doc: MSC-F6.2-03 - Preliminary Visit Check List 2. Doc: IAF MD 5 - IAF Mandatory Document for Duration of QMS and EMS Audits 3. Doc: IAF MD 1 for Certification of Multiple Sites based on Sampling.

5. RESPONSIBILITIES

5.1 Auditor - Auditor to follow these guidelines while making estimation of audit time scale and manpower needs for the conduct of audit.

5.2 MSCO(R) - Allocation of man-days that will actually be spent.

6 APPLICATION6.1 Duration of the audit

Audit duration for all types of audits includes on site time at a auditee’s premises and time spent off-site carrying out planning, document review, interacting with auditee personnel and report writing.

It is expected that the audit duration involved in such planning and report writing combined should not typically reduce the total on-site audit duration to less than 80% of the time shown in the Tables 1, Table 2, Table 4 and Table 6. This applies to initial, surveillance and recertification audits.

Where additional time is required for planning and/or report writing, this will not be justification for reducing on-site audit duration for any audit.





6.2 Audit day

Table1, Table 2, Table 4 and Table 6 present audit durations calculated in audit mandays on the basis of 8 hours per day (7 hours of actual audit time on-site excluding lunch & tea breaks).

The number of auditor days allocated shall not be reduced at the planning stages by programming longer hours per working day.

6.3 Effective Number of Personnel

The effective number of employees is used as a basis for the calculation of audit duration. Dependent upon the hours worked, part time personnel numbers may be reduced and converted to an equivalent number of full time personnel. Appropriate reduction should be made to the temporary unskilled personnel who may be employed in considerable numbers in some organizations due to low level of technology and automation. Appropriate reduction of number of employees also should be made where significant proportion of staff carry out a similar simple function for instance: transport, line work, assembly lines, etc”

It shall be agreed with the organization to be audited the timing of the audit which will best demonstrate the full scope of the auditee activities.

7 DETERMINATION OF AUDIT DURATION

7.1 The methodology used as a basis for the calculation of audit duration of an initial audit (stage 1 + stage 2) involves the interpretation of tables in Annex A, Annex B and Annex C, Annex D for QMS, EMS, OHSMS and EnMS audits respectively. Annex A (QMS) is based solely upon the effective number of employees (see clause 6.3 for guidance on the calculation of the effective number of employees) but does not provide minimum or maximum duration. In addition to effective number of employees, Appendix B (EMS) is also based on the environmental complexity of the organization, Annex C (OHSMS) is based also on the occupational health & safety risk complexity of the organization and does not provide minimum or maximum duration and Annex D (EnMS) is based also on the Energy usage of the organization.

7.2 Using a suitable multiplier, the same tables and figures may be used as the base for calculating audit duration for surveillance audits (clause 9) and recertification audits (clause 10).

7.3 Allocation of adequate time for auditing of relevant processes depends upon the complexity of the processes and dominance/non-dominance of the functions involved. Experience has shown that apart from the number of employees and number of procedures, the time required to carry out an effective audit depends upon other factors for both QMS and EMS. These factors are explored in more depth in clause 7.5.3.2 .





7.4 This mandatory document lists the provisions which should be considered when establishing the amount of time needed to perform an audit. These and other factors need to be examined during the contract review process for their potential impact on the audit duration regardless of the type of audit. Therefore the relevant tables, figures and diagrams for QMS, EMS, OHSMS and EnMS which demonstrate the relationship between effective number of personnel and complexity, cannot be used in isolation. These tables and figures provide the framework for further audit planningand for making adjustments to audit duration for all types of audits.

7.5 For QMS/EMS/OHSMS/EnMS, the estimation of time required shall be based on the effective number of employees and number of procedures followed by the organization along with dominant/non-dominant nature of activity as follows.

a) When number of employees are < 25 and procedures < 10:

ActivityFunction/Process

Simple Complex

Non Dominant 90 Min. 120 Min.Dominant 120 Min. 150 Min.

b) When number of employees are < 25 and procedures > 10Or

When number of employees are > 25 and procedures < 10


Simple Complex


c) When Number of employees > 25 and procedures > 10


Simple Complex


For SQMS, all processes/functions shall be considered dominant and the Audit time shall be calculated based on the following table as under:

ActivityNumber of Employees (n)

Simple Complex

n ≤ 25 90 Min. 120 Min.25< n ≤ 50 120 Min. 150 Min.50< n ≤ 100 150 Min. 180 Min.

100< n 180 Min. 210 Min.





7.5.1 Sum up time required to conduct the audit of different departments/sections/processes/sites. Add time required for deputing of experts.

7.5.2 Determine estimated mandays required to conduct the audit, on the above basis assuming 420 minutes (7 hours) audit time per auditor per day. (This does not include time for lunch and tea breaks, if any).

7.5.3 On receipt of Stage 1 initial audit report (preliminary visit report/pre-audit report), MSCO(R) should follow the following guidelines for QMS certification for estimation of audit mandays for initial, renewal and surveillance audits and the number of mandays for initial audit shall be indicated by MSCO(R) in the preliminary visit report. 7.5.3.1 MSCO(R) should compare the mandays calculated by the auditor in the preliminary visit report and compare it with mandays estimated as per Table-1 - Auditor Time. “Auditor time” in Table 1 includes the time spent by an auditor or audit team in planning (including off-site document review, if appropriate); interfacing with organization, personnel, records, documentation and processes; and report writing. It is expected that the “Auditor time” involved in such planning and report writing combined should not typically reduce the total on-site “Auditor Time” to less than 80% of the time shown in the Auditor Time Chart. Where additional time is required for planning and/or report writing, this will not be justification for reducing on-site Auditor time. Auditor travel time is not included in this calculation, and is additional to the Auditor time referenced in the chart.

7.5.3.2 Factors for adjustments of audit duration (QMS, EMS, SQMS, OHSMS AND EnMS)

7.5.3.2.1 The additional factors that need to be considered include but are not limited to:-

Increase in audit duration: Weightage by %

- Complicated logistics involving more than one building or location 0%where work is carried out. e.g., a separate Design Centre must be audited;

- Staff speaking in more than one language (requiring interpreter(s) or 10% preventing

- individual auditors from working independently); 10%- Very large site for the number of personnel (e.g., a forest); 10%- High degree of regulation (eg. food, drugs, aerospace, nuclear power etc); 10%- System covers highly complex processes or relatively high number of 10%

unique activities;- Activities that require visiting temporary sites to confirm the activities 10%

of the permanent site(s) whose management system is subject to certification.





For EMS/OHSMS Only Weightage by %

- Higher sensitivity of receiving environment impact /posing health & safety risk & hazard related to typical type/location for the industry sector; 10%

- Views of interested parties; 10% Indirect aspects/ risk & hazards necessitating increase in auditor time; 10% Additional or unusual environmental aspects/health & safety risk & hazards

or regulated conditions for the sector. 10%

Decrease in audit duration: Weightage by %

- Auditee is not "design responsible" or other standard elements are 10%not covered in the scope (QMS only);

Low risk products or processes (for EMS/OHSMS, this is captured in Table 2/ Table 4); 10%

Very small site for number of personnel (e.g. office complex only); 10% Maturity of management system; 10% Combined audit of an integrated system of two or more compatible 10%

management systems; Prior knowledge of the auditee management system (e.g., already 10%

certified to another standard by BIS); Auditee preparedness for certification (e.g., already certified or recognized 10%

by another 3rd party scheme); Low complexity activities, e.g. 10%

o Processes involve a single generic activity (e.g., Service only);o Identical activities performed on all shifts with appropriate evidence of equivalent

performance on all shifts based on preliminary audit report;o Where a significant proportion of staff carry out a similar simple function.

- Where staff include a number of people who work “off location” 10%

e.g. salespersons, drivers, service personnel, etc. and it is possible to substantiallyaudit compliance of their activities with the system through review of records.

All attributes of the auditee’s system, processes, and products/services should be considered and a fair adjustment made for those factors that could justify more or less auditor time for an effective audit. Additive factors may be off-set by subtractive factors.Note : It is noted that ISO 14001 and ISO 50001 have a larger overlap than the combinations of standards foreseen in IAF MD 5 . It could even be argued that an energy management system often is a subset of an environmental management system with extra attention for the energy inventory, an energy efficiency plan and subsequent monitoring thereof. Thus, with respect to the allocation of audit time, the maximum reduction that may be applied can be higher than the guidance of IAF MD 5. It is expected that the maximum reductions (applied to the Energy Management System) should not be more than 50% of the situation when an EnMS is audited on its own.





7.5.3.3 In all cases where Auditor Time required is more or less than that reported in the auditor time table, required provision for sufficient evidence shall be made and the same shall be recorded by the auditor in the preliminary visit report. It would be unlikely that the sum total of all adjustments made for a given organization, considering all factors would reduce the required Auditor Time for the initial audit by more than 30% from the time found in the Auditor Time Table. Head (MSCD) and MSCO(R)s, if required, may consult experts for their judgement on estimation of number of mandays by auditors in the Preliminary Visit Report.

7.6 For a QMS audit, where product or service realization processes operate on a shift basis, the extent of auditing of each shift by the Conformity Aassessment Bodies depends on the processes done on each shift, and the level of control of each shift that is demonstrated by the client. The justification for not auditing each shift shall be documented. For an EMS/OHSMS audit it is appropriate to base audit duration on the effective number of personnel of the organization and the nature, number and gravity of the environmental aspects/health & safety hazards/risk of the typical organization in that industry sector. The audit duration should then be adjusted based on any significant factors that uniquely apply to the organization to be audited. It should be ensured that any variation in audit duration does not lead to a compromise on the effectiveness of audits.

7.7 The starting point for determining audit duration shall be identified based on the effective number of personnel, then adjusted for the significant factors applying to the auditee to be audited, and attributing to each factor an additive or subtractive weighting to modify the base figure. In every situation the basis for the establishment of audit duration including adjustments made shall be recorded.

7.8 Audit duration estimations using the tables or figures in Annexes A , B, C and D shall not include the time of “auditors-in-training” or the time of technical experts.

7.9 It is recommended that the reduction of audit duration should not exceed 30% of the times established from Tables 1 or 2 or 4 or 6.

8 INITIAL AUDIT DURATION (STAGE 1 PLUS STAGE 2)

8.1 Audit duration involved in planning and preparation and report writing combined should not reduce the total on-site audit duration to less than 80 % of the time shown in Tables 1 or Table 2, Table 4 or Table 6. Where additional time is required for planning and/or report writing, this will not be justification for reducing on-site audit duration.

8.2 Table 1, Tables 2 & 3, Tables 4 & 5, Table 6 & 7 provide a starting point for estimating the duration of an initial audit (Stage 1 + Stage 2) for QMS , EMS, OHSMS and EnMS audits respectively.

8.3 For reduction to the times established in Tables 1 or 2 or 4, justification shall be recorded and under no circumstances the duration of Stage 2 audit shall be less than one auditor manday.





9 SURVEILLANCE

9.1 During the initial three year certification cycle, surveillance audit duration for a given organization should be proportional to the time spent on initial certification audit (stage 1 + stage 2), with the total amount of time spent annually on surveillance being about 1/3 of the time spent on the initial certification audit. An update of auditee data related to certification shall be available for the planning of each surveillance audit. The planned surveillance audit duration shall be reviewed from time-to-time, at least at every surveillance audit and always at the time of recertification, to take into account changes in the organization, system maturity, etc. The evidence of review including any adjustments to audit duration shall be recorded.

10 RECERTIFICATION

10.1 The duration of the recertification audit should be calculated on the basis of the updated information of the auditee and is normally approximately 2/3 of the time that would be required for an initial certification audit (Stage 1 + Stage 2) of the organization if such an initial audit were to be carried out at the time of recertification (i.e. not 2/3 of the original initial certification audit duration). The audit duration shall take account the outcome of the review of system performance (ISO/IEC 17021 cl. 9.4.1.2).

11. SUMMARY OF AUDIT TIME ESTIMATION

11.1 Summary for Time Estimation for initial/certification and renewal audits under QMS/EMS/OHSMS/EnMS certification.

a) Determine number of mandays on the basis of number of employees, number of procedures, simple, complex, dominant or non-dominant activities and functions. This is only a preliminary estimate.

b) Determine number of mandays from Table 1/2/4 based on number of employees (number of employees to be considered as given above). In case the organization is involved in repetitive work and/or involved in a single general activity and there is high percentage of employees doing the same, simple tasks, then reduce the number of auditor days (mandays) as given in Table 1/2/4 by 30%. However, mandays for persons when engaged as non-auditor expert are to be added after reducing by 30%. For example, for 90 number of employees, the auditor time including off-site and on-site activities for initial/certification audit i.e. audit mandays to be spent are 7. These 7 mandays can be further reduced by 30% i.e. by 2.1 mandays which will come to 4.9 mandays. These 4.9 mandays, say 5, which are to be spent by auditors for on-site activities. In case, non-auditor expert(s) is/are required, their mandays shall be added to 5 mandays and all mandays including expert mandays shall be charged.





c) Compare the number of mandays calculated as given in (a) and (b) above. The number of mandays calculated as per Table 1 i.e. as per (b) above are to be recommended by the auditor/MSCO(R). The draft/final audit schedule is to be based on these mandays.

d) For renewal audits, 2/3 of mandays calculated for initial/certification audit (Stage 2) should be spent for example 2/3 of 4.5 mandays as calculated above will come to 3 mandays.

e) For surveillance audit, 1/2 of mandays calculated for initial/certification audit (Stage 2) should be spent for example 1/2 of 4.5 mandays as calculated above will come to 2 mandays.

12 TEMPORARY SITES

12.1 In situations where the certification applicant or licensee provides their product(s) or service(s) at temporary sites, such sites shall be incorporated into the audit programmes.

12.2 Temporary sites could range from major project management sites to minor service/installation sites. The need to visit such sites and the extent of sampling should be based on an evaluation of the risks of the failure of the QMS to control product or service output or the EMS to control environmental aspects and impacts associated with the auditee's operations or the OHSMS to control the occupational health and safety hazard/risk or the EnMS to control the energy usage. The sample of sites selected should represent the range of the auditee’s competency needs and service variations having given consideration to sizes and types of activities, and the various stages of projects in progress and associated environmental aspects and impacts.

12.3 Typically on-site audits of temporary sites would be performed. However, the following methods could be considered as alternatives to replace some on-site audits.

− Interviews or progress meetings with the auditee and/or its customer in person or by teleconference;

− Document review of temporary site activities;

− Remote access to electronic site(s) that contains records or other information that is relevant to the assessment of the management system and the temporary site(s);

− Use of video and teleconference and other technology that enable effective auditing to be conducted remotely.

12.4 In each case, the method of audit should be fully documented and justified in terms of its effectiveness.

13.0 For FSMS audits, guidelines as stated in ISO/TR 22003 shall be followed.





Annex A – Quality Management SystemsTable 1 - Quality Management Systems

Relationship between effective number of employees and audit duration (Initial Audit only)

Effective Number ofEmployees

Audit DurationStage 1 + Stage 2

(days)

Effective Numberof Employees

Audit DurationStage 1 + Stage 2

(days)

1-5 1.5 626-875 12

6-10 2 876-1175 13

11-15 2.5 1176-1550 14

16-25 3 1551-2025 15

26-45 4 2026-2675 16

46-65 5 2676-3450 17

66-85 6 3451-4350 18

86-125 7 4351-5450 19

126-175 8 5451-6800 20

176-275 9 6801-8500 21

276-425 10 8501-10700 22

426-625 11 >10700 Follow progression above





Annex B – Environmental Management SystemsTABLE 2 - Relationship between effective number of employees, complexity and audit duration

(Initial Audit only)

EffectiveNumber ofEmployees

Audit DurationStage 1 + Stage 2 (days)



High Med Low Lim High Med Low Lim1-5 3 2.5 2.5 2.5 626-875 17 13 10 6.56-10 3.5 3 3 3 876-1175 19 15 11 711-15 4.5 3.5 3 3 1176-1550 20 16 12 7.516-25 5.5 4.5 3.5 3 1551-2025 21 17 12 826-45 7 5.5 4 3 2026-2675 23 18 13 8.546-65 8 6 4.5 3.5 2676-3450 25 19 14 966-85 9 7 5 3.5 3451-4350 27 20 15 1086-125 11 8 5.5 4 4351-5450 28 21 16 11126-175 12 9 6 4.5 5451-6800 30 23 17 12176-275 13 10 7 5 6801-8500 32 25 19 13276-425 15 11 8 5.5 8501-10700 34 27 20 14426-625 16 12 9 6 >10700 Follow progression above

TABLE 3 - Examples of linkage between business sectors and complexity categories ofenvironmental aspects

Complexity category Business sectorHigh mining and quarrying

oil and gas extraction tanning of textiles and clothingpulping part of paper manufacturing including paper recycling processingoil refiningchemicals and pharmaceuticalsprimary productions - metalsnon-metallics processing and products covering ceramics and cement.coal based electricity generationcivil construction and demolitionhazardous and non hazardous waste processing e.g. Incineration etc.effluent and sewerage processing





Medium fishing/farming/forestrytextiles and clothing except for tanningmanufacturing of boards, treatment/impregnation of wood and wooden productspaper production and printing excluding pulpingnon metallics processing and products covering glass, clay, lime etc.surface and other chemically based treatment for metal fabricated products excludes primary productionsurface and other chemically based treatment for general mechanical engineeringproduction of bare printed circuit boards for electronics industrymanufacturing of transport equipment - road, rail, air, shipsnon coal based electricity generation and distributiongas production, storage and distribution (note extraction is graded high)water abstraction, purification and distribution including river management(note commercial effluent treatment is graded as high)fossil fuel whole sale and retailfood and tobacco - processingtransport and distribution - by sea, air, landcommercial estate agency, estate management, industrial cleaning, hygiene cleaning, dry cleaning normally part of general business servicesrecycling, composting, landfill (of non hazardous waste)technical testing and laboratorieshealthcare/hospitals/veterinaryleisure services and personal services excludes hotels/restaurants

Low hotels/restaurantswood and wooden products excluding manufacturing of boards, treatment and impregnation of woodpaper products excluding printing, pulping and paper makingrubber and plastic injection moulding, forming and assembly – excludes manufacturing of rubber and plastic raw materials which are part of chemicalshot and cold forming and metal fabrication excluding surface treatment and other chemical based treatments and primary productiongeneral mechanical engineering assembly excluding surface treatment and other chemical based treatmentswholesale and retailelectrical and electronic equipment assembly excluding manufacturing of bare printed circuit boards

Limited corporate activities and management, HQ and management of holding companiestransport and distribution - management services with no actual fleet to managetelecommunicationsgeneral business services except commercial estate agency, estate management, industrial cleaning, hygiene cleaning, dry cleaning education services

SPECIALCASES

nuclearnuclear electricity generationstorage of large quantities of hazardous materialpublic administrationlocal authoritiesorganizations with environmental sensitive products or servicesfinancial institutions





Complexity categories of environmental aspects

The provisions specified in this document are based on five primary complexity categories of the nature and gravity of the environmental aspects of an organization that fundamentally affect the auditor time. These are: -

High –environmental aspects with significant nature and gravity (typically manufacturing or processing type organizations with significant impacts in several of the environmental aspects);

Medium –environmental aspects with medium nature and gravity (typically manufacturing organizations with significant impacts in some of the environmental aspects);

Low - environmental aspects with low nature and gravity (typically organizations of an assembly type environment with few significant aspects);

Limited –environmental aspects with limited nature and gravity (typically organizations of an office type environment);

Special – these require additional and unique consideration at the audit planning stage.

Table 2 covers the above four top complexity categories: high, medium, low and limited.

Table 3 provides the link between the five complexity categories above and the industry sectors that would typically fall into that category.

The MSCO(R)s should recognise that not all organizations in a specific sector will always fall in the same complexity category. The MSCO(R)s should allow flexibility in its contract review procedure to ensure that the specific activities of the organization are considered in determining the complexity category. For example, even though many businesses in the chemical sector should be classified as “high complexity”, an organization which would have only a mixing free from chemical reaction or emission and/or trading operation could be classified as “medium” or even “low complexity”. The MSCO(R)s shall document all cases where they have lowered the complexity category for an organization in a specific sector.

Table 2 does not cover the “special complexity” category and the audit duration shall be developed and justified on an individual basis in these cases.





Annex C – Occupational Health & Safety Management SystemsTABLE 4 - Relationship between effective number of employees, OHSMS risk complexity and audit

duration(Initial Audit only)





High Med Low Lim High Med Low Lim1-5 3 2.5 2.5 2.5 626-875 17 13 10 6.56-10 3.5 3 3 3 876-1175 19 15 11 711-15 4.5 3.5 3 3 1176-1550 20 16 12 7.516-25 5.5 4.5 3.5 3 1551-2025 21 17 12 826-45 7 5.5 4 3 2026-2675 23 18 13 8.546-65 8 6 4.5 3.5 2676-3450 25 19 14 966-85 9 7 5 3.5 3451-4350 27 20 15 1086-125 11 8 5.5 4 4351-5450 28 21 16 11126-175 12 9 6 4.5 5451-6800 30 23 17 12176-275 13 10 7 5 6801-8500 32 25 19 13276-425 15 11 8 5.5 8501-10700 34 27 20 14426-625 16 12 9 6 >10700 Follow progression above

TABLE 5 - Examples of linkage between business sectors and complexity categories ofOccupational health and safety risk

Risk Complexity category

Business sector

High mining and quarrying oil and gas extraction tanning of textiles and clothingpulping part of paper manufacturing including paper recycling processingoil refiningchemicals and pharmaceuticalsprimary productions - metalsnon-metallics processing and products covering ceramics and cement.coal based electricity generationcivil construction and demolitionsurface and other chemically based treatment for metal fabricated products excludes primary productionelectricity generation and distributionmanufacturing of transport equipment - road, rail, air, shipstobacco – processing





Medium fishing/farming/forestrytextiles and clothing except for tanningmanufacturing of boards, treatment/impregnation of wood and wooden productspaper production and printing excluding pulpingnon metallics processing and products covering glass, clay, lime etc.surface and other chemically based treatment for general mechanical engineeringproduction of bare printed circuit boards for electronics industrygas production, storage and distribution (note extraction is graded high)water abstraction, purification and distribution including river management(note commercial effluent treatment is graded as high)fossil fuel whole sale and retailfood processing transport and distribution - by sea, air, landcommercial estate agency, estate management, industrial cleaning, hygiene cleaning, dry cleaning normally part of general business servicesrecycling, composting, landfill (of non hazardous waste)technical testing and laboratorieshealthcare/hospitals/veterinaryleisure services and personal services excludes hotels/restaurants

Low hotels/restaurantswood and wooden products excluding manufacturing of boards, treatment and impregnation of woodpaper products excluding printing, pulping and paper makingrubber and plastic injection moulding, forming and assembly – excludes manufacturing of rubber and plastic raw materials which are part of chemicalshot and cold forming and metal fabrication excluding surface treatment and other chemical based treatments and primary productiongeneral mechanical engineering assembly excluding surface treatment and other chemical based treatmentswholesale and retailelectrical and electronic equipment assembly excluding manufacturing of bare printed circuit boards

Limited corporate activities and management, HQ and management of holding companiestransport and distribution - management services with no actual fleet to managetelecommunicationsgeneral business services except commercial estate agency, estate management, industrial cleaning, hygiene cleaning, dry cleaning education services

SPECIALCASES

Nuclearnuclear electricity generationstorage of large quantities of hazardous materialpublic administrationlocal authoritiesorganizations with environmental sensitive products or servicesfinancial institutions





Complexity categories of Occupational and safety hazards

The provisions specified in this document are based on five primary complexity categories of the nature and gravity of the Occupational and safety hazards of an organization that fundamentally affect the auditor time. These are: -

High – Occupational and safety hazards with significant nature and gravity (typically manufacturing or processing type organizations with significant risks in several of the Occupational and safety hazards);

Medium – Occupational and safety hazards with medium nature and gravity (typically manufacturing organizations with significant risks in some of the Occupational and safety hazards);

Low - Occupational and safety hazards with low nature and gravity (typically organizations of an assembly type environment with few Occupational and safety hazards);

Limited – Occupational and safety hazards with limited nature and gravity (typically organizations of an office type environment);

Special – these require additional and unique consideration at the audit planning stage.

Table 4 covers the above four top complexity categories: high, medium, low and limited.

Table 5 provides the link between the five complexity categories above and the industry sectors that would typically fall into that category.

The MSCO(R)s should recognise that not all organizations in a specific sector will always fall in the same complexity category. The MSCO(R)s should allow flexibility in its contract review procedure to ensure that the specific activities of the organization are considered in determining the complexity category. For example, even though many businesses in the chemical sector should be classified as “high complexity”, an organization which would have only a mixing free from chemical reaction or emission and/or trading operation could be classified as “medium” or even “low complexity”. The MSCO(R)s shall document all cases where they have lowered the complexity category for an organization in a specific sector.

Table 4 does not cover the “special complexity” category and the audit duration shall be developed and justified on an individual basis in these cases.





Annex D – Energy Management Systems

TABLE 6 - Relationship between effective number of employees, Energy usage and audit duration(Initial Audit only)





Complex High Regular Complex High Regular1-5 3 2.5 2.5 626-875 17 13 106-10 3.5 3 3 876-1175 19 15 1111-15 4.5 3.5 3 1176-1550 20 16 1216-25 5.5 4.5 3.5 1551-2025 21 17 1226-45 7 5.5 4 2026-2675 23 18 1346-65 8 6 4.5 2676-3450 25 19 1466-85 9 7 5 3451-4350 27 20 1586-125 11 8 5.5 4351-5450 28 21 16126-175 12 9 6 5451-6800 30 23 17176-275 13 10 7 6801-8500 32 25 19276-425 15 11 8 8501-10700 34 27 20426-625 16 12 9 >10700 Follow progression above




PREPARED BY: HEAD(MSCD) APPROVED BY: DDGTABLE 7 - Examples of linkage between business sectors and energy usage categories

Risk Complexity category Business sectorComplex Energy Users (C) Mining and quarrying

Manufacture of coke and refined petroleum productsChemicals, chemicals products and fibres Manufacture of basic metalsElectric supply

High Demand energy Users (H) Agriculture, forestry and fishingFood products, beverages and tobaccosPulp & paperNuclear fuelPharmaceuticalsNon-metallic mineral productsConcrete, cement, lime, plaster etcManufacture of fabricated metal products, except machinery & equipmentShip buildingAerospaceOther transport equipmentTransportHospitals Textiles & Textile products,

Regular Energy Users (R) Leather & leather products, Wood & wood products,Paper products,Publishing of books, periodicals & other publishing activities.Sound recording and music publishing activitiesPrinting companiesRubber & Plastic productsMachinery & equipmentElectrical & Optical equipmentManufacturing not classified elsewhereRecyclingGas supply, Water supplyConstructionWholesale & Retail tradeRepair of Motor vehicles, motor cycles and personal & household goodsHotels & RestaurantsStorage & CommunicationFinancial mediation, real estate & rentingInformation technologyEngineering services, R&D, Other professional, scientific & technical activitiesOther professional EducationHealth & social workSewage & Waste collection treatment & DisposalOther social services





Categories of Energy Usage

The provisions specified in this document are based on three primary energy usage categories of an organization that fundamentally affect the auditor time. These are: -

Complex Energy users – Sectors where energy used is of varied nature;

High Demand Energy users – Sectors where energy used is high;

Regular Energy users - Sectors where energy used is medium and low;

Table 6 covers the above four top complexity categories: Complex, high, and regular.

Table 7 provides the link between the three energy usage categories above and the industry sectors that would typically fall into that category.

The MSCO(R)s should recognise that not all organizations in a specific sector will always fall in the same complexity category. The MSCO(R)s should allow flexibility in its contract review procedure to ensure that the specific activities of the organization are considered in determining the energy usage category. For example, even though many businesses in the chemical sector should be classified as “complex energy user”, an organization which would have only a mixing free from chemical reaction or emission and/or trading operation could be classified as “high demand energy user” or even “regular energy user”. The MSCO(R)s shall document all cases where they have altered the energy usage category for an organization in a specific sector.

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