Abstract
According to the International Labor Organization (2017), the lack of awareness of safety management leads to 3,000 deaths every day, two every minute, and caused economic losses of 4 percent of global GDP. Also, according to the ILO, 600,000 lives would be saved every year if the available safety management system was used. Therefore, it is necessary to strengthen the audit of safety management and evaluate the risks in the process, which will be conducive to the design of effective safety management methods and reduce the frequency of accidents. Technique for Order Preference by Similarity to an Ideal Solution (TOPSIS) is a common method for audit risk assessment, but in practice, evaluation results obtained using this method are ambiguous as the method relies on individual judgment. Thus, we used the interval-valued intuitionistic fuzzy uncertain language to improve the classical TOPSIS. In this paper, the safety management audit risk evaluation model is structured based on the modern audit risk model from International Auditing and Assurance Standards Board (IAASB). The improved TOPSIS is applied to assess the safety management audit risk from a general perspective. A company is used as the research object to verify safety management audit risk and ranking results of this study. Our empirical results are expected to help companies build future safety management strategies, ensure the safety of the production process, and also realize the sustainable development.
Highlights
Safety accident is an essential public-safety issue facing humanity today. e statistics from the International Labor Organization in 2017 indicate that up to 300 million injuries occur annually with about 2.3 million industrial casualties [1]. is implies that an average of 20 accidents and one death occurs every 15 seconds [2], and economic losses caused by the absence of safety management awareness account for 4% of the global GDP [1]
A committee composed of the company manager, safety manager, and internal auditor was established to assess the risk of each characteristic of each safety management audit risk index. eir different experience and knowledge were considered, and the weight vector of the three decision-makers was determined as l (0.45, 0.3, 0.25)
By summarizing the definitions and characteristics of management audit, safety audit, and safety management, we have revealed the specific risk indicators of safety management audit which can be applied during safety management audit. e risk index proposed here can accurately and reasonably reflect the risks and hidden dangers in the safety management audit of audited enterprise
Summary
Safety accident is an essential public-safety issue facing humanity today. e statistics from the International Labor Organization in 2017 indicate that up to 300 million injuries occur annually with about 2.3 million industrial casualties [1]. is implies that an average of 20 accidents and one death occurs every 15 seconds [2], and economic losses caused by the absence of safety management awareness account for 4% of the global GDP [1]. Investigation reports showed that they are the main causes of the accident including several types of safety management loopholes, lack of safety ideas, backward safety measures, and violation of safety measures [7] Due to these severe circumstances, several countries have realized the present crisis of coal mine safety management and have taken various countermeasures to improve the current coal mine safety management. Interval-valued intuitionistic fuzzy uncertain language variables are introduced to reflect the existing uncertainties and improve the decision-making process On this basis, a new multiattribute decision-making method for security management audit risk assessment is proposed. This paper first reviews management audit and safety audit, identifies the similarities and differences between them, and introduces the definition of safety management audit
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