Abstract
The effectiveness of the audit is conditioned by the systematic nature of the analyses and their periodicity. In this respect, the work of internal auditors must be coherent, continuous, and professional. These conditions can be met only if the activity is organized as a permanent system, which has its objectives and has resources (human, material, and financial), as well as adequate tools (audit method) corresponding to the activities carried out within the hydro-construction companies. The methodology for assessing the occupational safety status specific to companies in the field of hydrotechnical constructions was tested at the economic operators within SC HIDROCONSTRUCȚIA SA Bucharest. Thus, from the observation made based on the two calculation formulas’ application, it can be appreciated that the weighted amount more clearly and objectively reflects the existence of problems in achieving safety and health at work, thus constituting the result of a cautious approach, as opposed to the arithmetic mean formula, which leads to a result that tends to overestimate the value of the assessment. Additionally, the security risk determination in the field of occupational security at the economic operators was performed, according to the procedure of applying the method, based on the Gumbel probability function associated with insecurity, and the accuracy of various estimates on risk predictors was ensured by using the Kolmogorov–Smirnov statistical verification test in order to determine the confidence interval of the forecast results.
Highlights
The activity of auditing, as it is perceived today, began to take shape at the beginning of the last century
The conceived method is addressed both to the internal auditors of the hydro-construction companies and to those belonging to some authorized institutions for the following purposes: when adopting the decision to introduce the management of safety and health at work; during the operation of the occupational safety and health management system, as a basis for corrective actions in connection with the control of occupational safety and health; prior to the adoption of decisions on major changes in the technologies used, technical equipment, etc.; and after the introduction of major changes in connection with complex technological processes and technical equipment
Based on the documentation from the literature, the objective analysis, and the detection of theoretical arguments, a method of auditing occupational safety and health for hydro-construction companies was developed, which addresses both internal auditors and those belonging to competent institutions
Summary
The activity of auditing, as it is perceived today, began to take shape at the beginning of the last century. From the analysis of the specialized literature, it was concluded that on the international level, there are two categories of methods The first includes those that have been designed for the inspection control of the preventive activity or safety analyzes, but which are used for the audit of occupational safety and health. The work of internal auditors must be coherent, continuous, and professional These conditions can be met only if the activity is organized as a permanent system, which has its objectives and has resources (human, material, and financial), as well as adequate tools (audit method) corresponding to the activities carried out within the hydro-construction companies [19]
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