IS BAO Internal Audit Manual PDF

IS-BAO
Internal Audit Manual
International Business Aviation Council (IBAC)

Suite 16.33, 999 University Street
Montreal, Quebec, H3C 5J9, Canada
Tel 1-514-954-6198 Fax: 1-514-954-6161
www.ibac.org
IS-BAO
Internal Audit Manual
Copyright © International Business Aviation Council (IBAC)
All rights reserved
No part of this document may be reproduced or utilized in any

form or by any means, electronic or mechanical, including
photocopying, recording or by any information storage and
retrieval system, without the prior permission of IBAC. Operators
who have purchased the IS-BAO are granted permission to
reproduce this document in whole or in part, for use in their
internal audit program.
IS-BAO Internal Audit Manual International Business Aviation Council (IBAC)
RECORD OF AMENDMENTS
Number Date Date Entered Entered By
1 January 1, 2005 Included Included
7 January 1, 2011 included included
10 January 1, 2014 included Included
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LIST OF EFFECTIVE PAGES

Page No. Amendment No. Effective Page No. Amendment No. Effective
Date Date
I thru viii January 1, 2014 1 thru 90 January 1, 2014
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FOREWORD
This Manual is prepared by the International Business Aviation Council (IBAC) and is issued under the
authority of the IS-BAO Standards Board.
The Internal Audit Manual has been developed for the assistance of operators who have implemented, or
are in the process of implementing, the IS-BAO - an International Standards for Business Aircraft
Operations. It is designed to provide the operator with a systematic approach to assessing their
conformity with the provisions of the IS-BAO. It should be of use to operators in determining their
preparedness for an IS-BAO registration audit and for the development of a process for ongoing
assessment of the appropriateness and effectiveness of the safety management activities.
The audit procedures were developed in recognition of proven industrial management auditing concepts.
The procedures will ensure that audits are completed consistently and in accordance with a systematic,
objective and proven process.
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TABLE OF CONTENTS
Record of Amendments ..............................................................................................................i
List of Effective Pages ................................................................................................................ ii
Foreword ....................................................................................................................................v
Table of Contents ...................................................................................................................... vi
1.0 Purpose ........................................................................................................................ 1
1.1 Purpose Statement ...................................................................................................... 1
1.2 Structure of the Manual ................................................................................................ 1
1.3 Definitions and Audit Terminology ............................................................................... 1
2.0 IS-BAO – an International Standard for Business Aircraft Operations ........................ 3
2.1 Background .................................................................................................................. 3
2.2 IS-BAO Standards Board ............................................................................................. 3
2.3 Keeping the IS-BAO Current ........................................................................................ 3
3.0 IS-BAO Internal Audits ................................................................................................. 4
3.1 Internal Audit Programs ............................................................................................... 5
3.2 Audit Objectives and Scope ......................................................................................... 5
3.3 Audit Principles ............................................................................................................ 6
4.0 Audit Procedures .......................................................................................................... 9
4.1 The Audit Standard ...................................................................................................... 9
4.2 Audit Opening Meeting................................................................................................. 9
4.3 Audit Protocols ........................................................................................................... 10
4.4 Using the Audit Protocols ........................................................................................... 10
4.5 Conducting the Audit .................................................................................................. 10
4.6 Determining if an Audit is Successful......................................................................... 11
4.7 Judgement and Decision Making ............................................................................... 11
4.8 Closing Meeting ......................................................................................................... 12
5.0 Evaluating the Operator’s SMS .................................................................................. 13
5.1 What is a Safety Management System (SMS)? ........................................................ 13
5.2 Measuring Safety Performance ................................................................................. 13
5.3 Stages in the Development of a Safety Management System .................................. 14
5.4 Determining the Objectives of the Evaluation ............................................................ 14
5.5 Preparations to Evaluate the SMS ............................................................................. 15
5.6 Scoping the Evaluation .............................................................................................. 16
5.7 Measuring Soundness, Appropriateness and Effectiveness ..................................... 16
6.0 Preparing Audit Findings ............................................................................................ 21
7.0 Audit Reports ............................................................................................................. 27
8.0 Audit Forms ................................................................................................................ 29
Appendix A - Auditing Aircraft Management Companies ........................................................ 89
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1.0 PURPOSE
1.1 Purpose Statement
The Internal Audit Manual provides guidance operators for the conduct of internal audits pursuant
to the IS-BAO standards established by the IS-BAO Standards Board.
1.2 Structure of the Manual
The IS-BAO Internal Audit Manual consists primarily of standards and protocols for the conduct of
IS-BAO audits. Explanatory and guidance material is included where considered necessary for
clarity and guidance.
1.3 Definitions and Audit Terminology
The following definitions and explanatory material apply to the IS-BAO auditing processes.
Adequate: fulfilling minimal requirements; satisfactory; acceptable; sufficient.

Assessment: an appraisal of procedures or operations based largely on experience and
professional judgement.
Audit: a systematic and objective review of an operator’s operations and maintenance
framework to verify conformity with IS-BAO standards, and good aviation safety
practices.
Audit activities: those activities and procedures by which information is obtained to verify the
audited operator is in conformity with applicable IS-BAO provisions. Such activities
may include, but are not limited to, interviews, observations, inspections and the
review of files and documents.
Audit conclusion: the outcome of the audit provided by the auditor after consideration of the audit
objectives and all audit findings.
Audit finding: a problem or cause-and-effect statement, and is accompanied by specific examples
of the observed condition. These are significant issues requiring the operator's
immediate attention. Findings may relate to one or more non-conformities but
should be sufficiently significant to require urgent action.
Audit leader: an individual accredited by the accredited auditing organization responsible for the
planning and conduct of an audit, including the production of an audit report.
Audit report: a standardised means of reporting the audit findings to operators.
Closing meeting: a meeting at the end of the audit, the purpose of which is to brief the client on the
audit findings.
Compliance: a product or activity that meets required characteristics and was performed in
accordance with the required processes and system requirements. The output of
one or more processes and the controls under which the processes occurred.
Conformity: meets required characteristics. The fulfilment of a requirement in the IS-BAO.
Convening The flight department manager or other responsible manager, who convenes the
manager: internal audit.
Evaluation (SMS): a systematic assessment of the appropriateness and effectiveness of an operator’s
efforts to manage the safety of the operation.
Hazard: the condition or circumstance that can lead to physical injury or damage.
Inspection: the basic activity of an audit, involving examination of the specific characteristics of
the operator’s systems, procedures, processes and documents.
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Non-conformity: the non-fulfilment of a requirement specified in the IS-BAO.

Major non- a non-conformity that in itself constitutes a significant risk to the safety of the
conformity: operation.
Note: A significant risk to safety is any risk identified as moderate or high via the
methodologies described in ICAO Doc 9859, Safety Management Manual.
Minor non- a non-conformity that does not constitute a significant risk to safety. It may be an
conformity: isolated instance of non-conformity, a lack, or error in documentation of a process
or procedure that was correctly executed, or a similar instance.
Objective evidence: information, which can be proved to be true, based on facts obtained through
observation, measurement, test or other means.
Objectivity: freedom of bias engendered by the illogic of emotion or prejudice.
Operator: A person, organization or enterprise engaged in or offering to engage in an aircraft
operation.
Procedure: a series of steps followed in a methodical manner to complete an activity – what
shall be done and by whom, when, where, and how it shall be completed; what
materials, equipment, and documentation shall be used, and how it shall be
controlled.
Process: a system of activities that uses resources to transform inputs into outputs.
Product: the end result of a procedure or process.
Protocol: a document, which organizes audit procedures into a general sequence of audit
steps and describes the steps in terms of specified standards or practices to be
verified.
Quality assurance: that part of the overall management of the IS-BAO audit program that focuses on
providing confidence that quality requirements of the program are being fulfilled.
Random sample: sample drawn in such a manner that every possible item has an equal chance to be
selected.
Remedial Action a plan to resolve a non-conformity that describes the actions that will be taken and
Plan: the time frame for completing them.
Risk: the consequence of a hazard, measured in terms of severity and likelihood.
Safety: the state in which the risk of harm or damage is limited to an acceptable level as
low as is reasonably practical.
Sampling: the inspection of a representative portion of a particular characteristic to produce a
statistically meaningful assessment of the whole.
Satellite/Additional an airport or heliport other than the operator/ management company’s main base at
Operating Base which one or more aircraft and personnel are based and managed by the
operator/management company.
Standard: established criteria used as a basis for measuring an operator’s level of conformity.
Verification: the independent review, inspection, examination, measurement, testing, checking,
observation, and monitoring to establish and document that products, processes,
practices, services and documents conform to specified standards. This includes
evaluating the effectiveness of management systems.
Working papers: all documents required by the auditor or audit team to plan and implement the audit.

2.0 IS-BAO – AN INTERNATIONAL STANDARD FOR BUSINESS AIRCRAFT OPERATIONS
2.1 Background
2.1.1 After a two and one half year development program the IS-BAO - an International Standards for
Business Aircraft Operations was launched in May 2002. It has been widely accepted and is
becoming the “Gold Standard” for business aviation flight departments. Flight departments who
have been involved in implementing the IS-BAO or have already implemented it have expressed
an interest in having an internal audit manual available. At their October 2003 meeting, the IS-
BAO Standards Board agreed to produce and publish such a document.
2.1.2 In 2010 and 2011 IBAC worked with the Helicopter Association International (HAI), the British
Helicopter Association (BHA) and the European Helicopter Association (EHA) to adapt the IS-
BAO to include helicopter operations. Pursuant to the agreement under which this project was
undertaken, the HAI developed a set of helicopter mission specific standards (HMSS), to
augment the IS-BAO. Operators who have implemented the IS-BAO can undergo an IS-BAO
audit and become registered as being in conformance with the IS-BAO. They then can undergo
an audit relative to their specific mission and also become registered as being in conformance
with those standards.
2.2 IS-BAO Standards Board
2.2.1 The IS-BAO Standards Board has been delegated responsibility by the IBAC Governing Board for
the maintenance of the IS-BAO standards and for overseeing the auditing process.
2.2.2 The Standards Board consists of members nominated by the IBAC Members associations and
the IS-BAO partner helicopter industry associations. At least three members must be aircraft
operators, one must be involved in the helicopter industry and one must have aircraft
maintenance expertise.
2.2.3 The Standards Board meets at least once per year to consider proposed changes to the IS-BAO,
the Audit Procedures Manual (for auditors) and the Internal Audit Manual. Professional standards
services are provided by the IBAC Secretariat through the IS-BAO Program Director who will
assemble and provide an analysis of recommendations for change.
2.3 Keeping the IS-BAO Current
Proposals for change to the IS-BAO can come from many sources. In essence, all
recommendations will be assessed by the IBAC Director, IS-BAO Program and any proposals
that will enhance the efficiency or effectiveness of the IS-BAO, will be submitted to the Standards
Board for consideration.


3.0 IS-BAO INTERNAL AUDITS
3.1 Internal Audit Programs
3.1.1 An internal audit program is not a specified requirement of the IS-BAO. However, operators may
desire to conduct internal audits to determine their preparedness for an IS-BAO registration audit
or as a means to assess the appropriateness and effectiveness of their safety management
activities on an ongoing basis. An internal audit program can be an effective element of the
continuous improvement through ongoing safety management activities that is a key aspect of the
IS-BAO. Operators may wish to develop an annual internal audit plan to manage their internal
audit program. Such a plan could be composed of a series of audits, each of which would
address one or more elements of the IS-BAO standards. An example of an annual audit plan is
presented in Figure 3.1. It is recommended that personnel involved in doing internal audits have
basic auditor training. One such source is ISO 9000:2000 internal audit training that is provided
by many ISO 9000:2000 registrars. Some registrars offer internal auditor training on-line. Civil
aviation authorities or the operator’s IS-BAO auditor may also be a source of auditor training.
3.1.2 Operators should carefully consider how they are going to conduct their internal audit. A first
principle is that the auditor, or audit team leader, should not have any management
responsibilities for the area being audited. In the case where more than one person is involved in
the audit it is logical to have team members from the area being audited who would act as subject
matter experts, but if possible the team leader should be from outside of the work unit being
audited. In small organizations the manager would probably task a staff member with no
managerial responsibility to conduct the audit. Other options may be to draw auditors or audit
team leaders from the parent company or from another operator on a reciprocal basis.
3.1.3 While the manager of the operation should retain responsibility for the internal audit program the
responsibility to act as convening manager for organizing and administering it can be assigned to
a member of the organization. If this is the case the accountabilities of the convening manager
should be clearly identified.
3.2 Audit Objectives and Scope
The objectives and scope of an internal audit should be clearly established prior to
commencement of the audit. The objectives may be:
a. to determine that the operator is in conformity with the IS-BAO standards;
b. to observe and assess the organization’s adherence to the recommended practices
contained in the IS-BAO;
c. to assist the organization identify any safety deficiencies; and
d. to assess the appropriateness and effectiveness of the organization’s safety management
activities.
The scope of the audit will be dependant upon the audit objectives. If the objective is to
determine the organization’s conformity with the IS-BAO standards and assess adherence to the
recommended practices, the scope should include audit of all of the elements of the protocol
contained in Chapter 8. However, should the audit be part of the organization’s ongoing audit
program, the objective may be to focus on the safety management activities or to assess only a
portion of the elements of the IS-BAO standards. In that case the scope should be modified
accordingly. The manager of the operation or other manager, who convenes the internal audit,
should carefully consider the audit objectives and scope and ensure that the audit team leader
and members fully understand them.

3.3 Audit Principles
3.3.1 In conducting an internal audit the audit team should follow the following audit principles:
a. Transparency and disclosure;
b. Timeliness;
c. Systematic, consistent and objective;
d. Fairness; and
e. Quality.
3.3.2 Transparency and disclosure
The philosophy of “no secrets” is very important during the audit and in the reporting process. By
openly discussing concerns or apparent shortcoming, as soon as they are identified, the auditor
will provide the convening manager with the opportunity to provide additional information or in
some cases take immediate action to resolve the issue. Audit results including all identified non-
conformities and findings, will be provided to the convening manager at the end of the audit
through a verbal debriefing and subsequent provision of a written report. The written report must
be consistent with the verbal debriefing.
3.3.3 Timeliness
The audit report will be produced and provided by the auditor to the convening manager on a
timely basis.
3.3.4 Systematic, consistent and objective
Audits will be conducted in a systematic, consistent and objective manner. There should be no
variation in the scope, depth and quality of the audits from that which was agreed between the
auditor and/or audit team and the convening manager. However, it must be recognized that the
depth of investigation may have to be modified during the course of the audit in order that the
auditor can accurately identify the cause(s) of non-conformities.
3.3.5 Fairness
Audits should to be conducted in a manner such that operator personnel involved in the audit are
given every opportunity to monitor, comment and respond. As previously noted such
opportunities should be provided as soon as a non-conformity is identified or suspected.
3.3.6 Quality
Audits will be conducted in recognition of quality audit concepts including the use of auditors who
are trained to carry out the task. The four fundamental rules for auditing should be applied:
a. Audits provide information for decisions.
b. Auditors are qualified to perform their tasks.
c. Measurements are taken against defined requirements.
d. Conclusions are based on facts.

Figure 3.1 Internal Audit Plan Example

SOME COMPANY IS-BAO INTERNAL AUDIT PLAN - 2014
IS-BAO Element Auditor(s) Jan Feb Mar Apr May June July Aug Sept Oct Nov Dec
3. SMS HG, CC, EG IA AC IA AC
4. Organization & Personnel HG, CC IA AC
5. Training & Proficiency CC, FP IA AC
6. Flight Operations CC, FP IA AC
7. Ops in Intn’l Airspace CC, FP IA AC
8. Aircraft Equipment EG, CC IA AC
9. Aircraft Maintenance EG HG IA AC
10. Ops Manual CC, FP IA AC
11. Emerg Response Plan CC, FP IA AC
12. Environmental Mgt. HG IA AC
13. OSH HG IA AC
14. TDG HG IA AC
15. Security HG IA AC
IS-BAO Audit Audit
Legend IA - Internal Audit

AC – Audit Complete


4.0 AUDIT PROCEDURES
4.1 The Audit Standard
4.1.1 The basic standard to which the audit should be conducted is the IS-BAO. However, the IS-BAO
provides considerable latitude for the operator to develop programs and procedures that are
suited to the size and complexity of the individual operation and to publish them in company
manuals and directives. While a small operation, such as one aircraft and less than five people,
still must meet the standards specified in the IS-BAO they would be expected to use much more
rudimentary programs, systems and procedures than a large operation. In conducting the audit
the auditor must not only determine if these programs and procedures are in conformity with the
requirements of the IS-BAO that are applicable to the category of aircraft operated (aeroplanes or
helicopters), but that they are appropriate to the size and complexity of the operation and that it is
being conducted in conformity with the company manuals and directives as they relate to IS-BAO
requirements.
4.1.2 The operator’s safety management system (SMS) is the cornerstone of the IS-BAO. Hence, it is
a key item of the audit. An evaluation of the operator’s SMS will include the related standards
that are an integral part of their SMS. These related standards include:
 organization structure,
 duties and responsibility of personnel,
 training and proficiency programs,
 flight operations procedures and processes,
 standard operating procedures,
 maintenance control system, etc.
In a registration audit all of these components of the operator’s SMS will be audited to the level
required to determine that it is appropriate and effective. For initial audits and other Stage One
audits, as well as the SMS evaluation the auditor must complete all of the remaining Audit
Protocols contained in chapter 8. When using the audit protocols in chapter 8 it must be
understood that they only paraphrase the standards, and as such, the standards in the IS-BAO
must be considered when conducting the audit.
4.1.3 When conducting Stage Two or Stage Three audits the evaluation of the effectiveness of the
SMS will involve in-depth examination of the systems, procedures and processes related to the
standards that are an integral part of their SMS, such as those noted in Section 4.2.2, a thru f, to
ensure they are appropriate and effective in managing safety risks and that they meet the related
IS-BAO requirements. In that case the detailed protocol for chapter 3 (SMS) will be the primary
audit document and the results of the SMS evaluation should be fully documented in that
protocol. It will be supplemented by the detailed protocols for chapters 4 thru 15. The auditor will
determine whether the detailed protocols for each chapter (4 thru 15) will be audited in-depth or
checked for basic conformance. Although sampling is allowable at the discretion of the auditor, at
least 50% of the protocols for each chapter (4 thru 15) must be assessed to substantiate that the
operator is in conformity with the requirements of the IS-BAO.
4.1.4 For internal audits the convening manager will determine the objective and scope of the audit.
Therefore, the internal auditor or audit team will conduct the audit and apply the appropriate
standards accordingly.
4.2 Audit Opening Meeting
The auditor or audit team leader should arrange for an Audit Opening Meeting with the convening
manager and involved operator personnel. The agenda for the meeting should include:
a. Introductions if the audit team are not known to all of the operator personnel involved;

b. Objective and scope of the audit;

c. Schedule for the audit, including those to be interviewed; and
d. Overview of the Audit Protocols (checklists) that will be used.
4.3 Audit Protocols
The Audit Protocols (checklists) have been prepared to guide the auditor through the process of
assessing whether or not the organization is in conformity with the standards specified in the IS-
BAO. However, for internal audits it may be advisable for the convening manager of the audit
team to develop their own checklist that pertain to their individual operation and issues that are to
be addressed. In any event, auditors should complete the parts of any protocol or checklist used
and review them with the convening manager as part of the Audit Closing Meeting.
4.4 Using the Audit Protocols
4.4.1 The Detailed IS-BAO Audit Protocol in section 8.2 follows the structure of the IS-BAO. This
protocol is used to do an in-depth assessment of one or more IS-BAO element. When this
protocol is used the auditor should determine and indicate whether the operator is in conformity
or not, with each of the referenced requirements. If that requirement is not applicable to the
operator check N/A. The IS-BAO contains some standards and recommended practices that
apply to all operators and others that apply only to either fixed wing operators or rotary wing
operators. Some of the requirements refer specifically to aeroplanes or helicopters and as well
the aeroplane specific requirements have an “A” suffix to the element of item number and the
helicopter specific items have an “H” suffix. Also, some of the general provisions would not be
applicable where the operator does not engage in that activity. Therefore, auditors must ensure
that the audit report accurately reflects the type and nature of the operations conducted and the
operator’s conformance with the appropriate IS-BAO requirements.
4.4.2 If an item was not audited, the auditor should leave the three columns blank and note in the
Remarks column the reason why it was not audited. The right hand column is used to record
remarks related to the effectiveness of the operator’s programs, systems and procedures and
objective evidence of any non-conformities. Comments relating to recommended practices, good
aviation safety practices or activities that are especially well done may also be recorded. These
are items that can add value for the operator. At this point it is not necessary to determine
whether there are minor or major non-conformities. That can be done when all instances of non-
conformity and the related objective evidence have been analysed and, if appropriate, Findings
are made. In such cases and Audit Finding Forms would then be prepared. See Chapter 6 -
Preparing Audit Findings.
4.4.3 When a detailed protocol (8.2) item includes sub-elements, the auditor shall indicate their
assessment of each of these sub-elements with a “Y, N, or NA” adjacent to each item, with
appropriate references and remarks associated with the same.
4.5 Conducting the Audit
4.5.1 An IS-BAO audit should be conducted as a systems audit. A system is a group of processes all
working together to achieve a common goal. As such, the audit will examine the operator’s safety
management system, programs, procedures, and processes and assess how they are integrated
to ensure conformity with the IS-BAO and effectively manage the safety of the operation.
Therefore, the audit will be conducted at a higher level than a process or product audit. The audit
will be conducted by collecting objective evidence through observations, interviews and
examination of documents. This evidence will then be compared with the requirements of the IS-
BAO and analyzed. If there are shortcomings, that information will be used to develop
observations or statements of non-conformity and if necessary, findings which identify the root
cause(s) of the problems. It must be remembered that non-conformities and findings must
describe the problem, not the symptoms of the problem.
1
Figure 4.1 General Model for Auditing
4.5.2 While gathering objective evidence the auditor should ensure that they interview a variety of
operator personnel as well as management personnel. This will help to determine the level of
knowledge and understanding for key IS-BAO program elements throughout the organization and
to form a complete picture of the organization and its activities
4.5.3 While this process will facilitate an effective audit for a variety of types of operations Appendix A
presents some considerations for the audit of aircraft management companies which may be
involved in commercial and non-commercial operations or non-commercial managed aircraft
operations.
4.6 Determining if an Audit is Successful
4.6.1 As the IS-BAO is based on industry best practices and many of the standards are performance
based, that is they identify “what” must be achieved not “how” it is to be done, a considerable
amount of judgement must be used in determining if an audit is successful. In general terms, the
audit is considered successful if the operator is in conformity with the standards contained in the
IS-BAO in that there are no major non-conformities.
4.6.2 A minor non-conformity would be one that does not constitute a significant risk to safety. It may
be an isolated instance of non-conformity, a lack, or error in documentation of a process or
procedure that was correctly executed, or a similar instance. A major non-conformity is when
there is a pattern of instances of minor non-conformities or a non-conformity with a standard
specified in the IS-BAO that in its self constitutes a significant risk to the safety of the operation.
4.6.3 As previously mentioned it is important that instances of apparent non-conformity be discussed

with the operator as soon as they are noted. This will provide the client with an opportunity to
provide additional information or in some cases, to undertake action to resolve the non-conformity
prior to completion of the audit.
4.7 Judgement and Decision Making
4.7.1 As the IS-BAO provides considerable latitude for the operator to develop programmes and
procedures that are suited to the individual operation and to publish them in manuals and
directives, a high degree of judgement by the auditor is required when determining Non-
1
Dennis R. Arter, Quality Audits for Improved Performance (3rd ed. Milwaukee: Quality Press, 2003) p. 5.
conformity. As the cornerstone of the IS-BAO is the operator’s safety management system, it
should be key in making that decision. There would be a major non-conformity if there is clear
evidence that:
a. the operator has not correctly identified the safety-risks associated with the operation; or
b. effective mitigation has not been developed and applied for a safety-risk assessed in the
Operator Safety-Risk Profile as “Medium” or higher.
4.7.2 After that point, the key consideration is the effectiveness of the process or procedure that the
operator has developed and applied to mitigate the safety-risks inherent in the operation.
Consideration of the “company culture” and the “hazard identification and tracking system” may
be of assistance in making determinations. The company culture should be to effectively involve
all operator personnel in the organization’s safety management system. The hazard identification
and tracking system should actively involve all operator personnel, and management should
analyse observations, develop and implement appropriate solutions and track their effectiveness.
If there is clear evidence that these two key components of the operator safety management
system are in place, considerable latitude in application of IS-BAO standards is appropriate.
Chapter 5 provides more information on evaluation of the operator’s SMS and taking into
consideration the stage of development that it is at.
4.7.3 Of course, it is a given that the process and procedures used by the operator must be in
conformity with the civil aviation rules of the State of Registry and for commercial operations the
State of the Operator.
4.8 Closing Meeting
4. 8.1 A Closing Meeting should be conducted at the conclusion of the audit.
4.8.2 The purpose of the Closing Meeting is to communicate to the convening manager and other
appropriate personnel, the results of the audit and to do so immediately after completion of the
audit activities.
4.8.3 The Closing Meeting should consist of a discussion of the audit findings, observations and
results. The Closing Meeting should be organized in accordance with the audit protocols used
covering each module in turn.
4.8.4 The format and major headings for the Closing Meeting should be as follows:
a. objective and scope of the audit;
b. summary of the audit procedures, (including a list of those interviewed); and
c. audit findings and observations.

5.0 EVALUATING THE OPERATOR’S SMS
5.1 What is a Safety Management System (SMS)?
5.1.1 A Safety Management System (SMS) is a process to explicitly identify, manage and measure the
safety risks that inevitably occur in all aviation operations. It is the cornerstone of the
performance based IS-BAO and it includes the key elements of the IS-BAO standards such as:
 organization structure,
 duties and responsibility of personnel,
 training and proficiency programs,
 flight operations procedures and processes,
 standard operating procedures,
 maintenance control system, etc.
Therefore, it must be kept in mind when discussing the operator’s SMS that these key elements
are an integral part of it.
5.1.2 The IS-BAO has been designed so operators can customize their safety management activities to
suit the size and nature of their operation and their specific operating conditions. The operator’s
safety-risk profile or the methods each organization uses to identify and manage safety-risks are
particularly important when the auditor is planning and conducting the evaluation, and when
determining the relative significance of findings. This chapter of the Internal Audit Manual has
been developed to assist auditors in dealing with the range of differences that may result from the
application of these performance based standards in a broad range of specific situations.
5.2 Measuring Safety Performance
5.2.1 The goal of the SMS evaluation is to determine whether the operator is managing the safety-risks
of the operation to a level as low as reasonably practical. This is done by assessing the
soundness, appropriateness and effectiveness of the operator’s safety management activities.
Figure 1.1 refers.
Figure 5.1 Measures that Determine Optimal Performance
5.2.2 Although auditors will explicitly evaluate the SMS, they will, at the same time, gauge and
comment on aspects of the operator’s safety culture. An operator’s safety performance is the
sum of the achievements of its formal SMS and the attitudes and values that influence the
behaviour of everyone in the company. The guidelines for evaluating the effectiveness of an
SMS, described in section 5.8, assess indicators of safety culture.

5.3 Stages in the Development of a Safety Management System
The implementation and operation of an SMS takes time, even for mature aviation organizations.
Therefore, the auditor must determine a reasonable level of performance that can be expected
when evaluating the SMS. Figure 5.2 illustrates the different stages of an SMS and guidelines
are provided in section 5.4 for determining the stage of development of the operator’s SMS.
2
Figure 5.2 Stages of Maturing of an SMS
5.4 Determining the Objectives of the Evaluation
5.4.1 As noted earlier, the maturity of a Safety Management System will vary from operator to operator,
and within the same operation over time. The auditor must take this into account before
conducting an evaluation. It is counter-productive to measure an SMS that is just being
implemented in the same way as one that has been in operation for years. What is as “low as
reasonably practical” will differ from one operator to another and evolve with the maturity of the
operator’s SMS. Yet evaluation processes must be fair, and findings consistently derived.
Therefore, an auditor’s first step before each evaluation is to determine, with the operator, the
objective of that evaluation.
5.4.2 The stages of SMS development described below are illustrated in Figure 5.2.
5.4.3 Stage One – The SMS is Documented, Approved, Resourced and Being Implemented
A Stage One Evaluation is conducted:
a. For initial applicants for IS-BAO registration;
b. For a renewal audit if considerable weaknesses were identified in the previous evaluation; or
c. As a benchmark audit in situations such as after a change in management or after significant
organizational change.
The objectives of a Stage One Evaluation are to confirm that:
a. The necessary SMS infrastructure is in-place; and
b. Past and planned safety management activities are appropriately targeted.
Consequently, the evaluation focuses mainly on assessing the soundness and appropriateness of
the SMS. Auditors should plan approximately 75% of their activities to be spent measuring the
soundness of the SMS, and approximately 25% for assessing appropriateness. Guidance is
provided in section 5.8.1.
2
Adapted from B. Frohlich, “Performance Measurement of Safety Management Systems” in Safety Performance
Measurement, edited by J. van Steen, European Process Centre, Institute of Chemical Engineers, Rugby, UK, 1996.
5.4.4 Stage Two – SMS Functioning, Results Being Measured
A Stage Two Evaluation is conducted of an operator that has successfully completed either a
Stage One or Stage Two Evaluation.
The objectives of a Stage Two Evaluation are to confirm that:
a. Safety management activities are appropriately targeted; and
b. Safety-risks are being effectively managed.
Consequently, a Stage Two renewal audit focuses on assessing the appropriateness and
effectiveness of the SMS, and only samples indicators of SMS soundness.
Auditors should plan approximately 30% of their activities to measure soundness, and
concentrate their attentions on areas that were previously weak or on areas that are particularly
important (e.g. safety profile, reporting program, hazard tracking process). They should plan to
focus the remaining 70% of their activities on assessing appropriateness and effectiveness.
The proportion may favour appropriateness for companies still implementing their SMS (e.g. 50%
appropriateness and 20% effectiveness) and effectiveness for more mature SMS (e.g. 20%
appropriateness and 50% effectiveness). Guidance is contained in section 5.8.2.
5.4.5 Stage Three – SMS Sustained and Supported by an Ongoing Improvement Process
A Stage Three Evaluation is conducted during an evaluation of an operator that has successfully
completed at least one renewal audit. The objectives of a Stage Three Evaluation are to confirm
that:
a. Safety management activities are fully integrated into the operator’s business; and
b. A positive safety culture is being sustained.
Consequently, a Stage Three Evaluation primarily assesses the effectiveness of the SMS, and
only samples indicators of SMS soundness and appropriateness. Auditors should plan to spend
approximately 75% of their activities measuring effectiveness, and only assess soundness and
appropriateness where necessary to understand the causes of potential deficiencies identified in
effectiveness. Guidance is included in section 5.8.3.
5.5 Preparations to Evaluate the SMS
The convening manager and the auditor should work together to ensure that the objective and
scope adequately consider the stage of maturity of the operator’s SMS before the
commencement of the audit.

SUMMARY
Determine the objectives of the Safety Management System evaluation
Stage One  Initial applicants
 Renewal audit (previously weak performance)
 As requested or required
Stage Two  Most renewal audits
Stage Three  Renewal (exceptional performance)
Sample indicators of soundness, appropriateness and effectiveness in proportion to

the stage of development of the SMS
Note: Structure the evaluation to reflect the agreement made with the operator.
5.6 Scoping the Evaluation
5.6.1 As noted earlier, safety performance is best if the SMS is sound, safety activities are appropriate,
and the actions of executives, managers and staff consistently and effectively reduce safety-risks
to a level as low as reasonably practical. For this reason, the SMS evaluation framework is
designed to measure indicators of soundness, appropriateness and effectiveness.
5.6.2 Because operations vary in size and complexity, the aircraft flown, the airspace and airports
used, the geographic and meteorological conditions encountered, and the experience and skills
of the managers and staff employed; optimal safety management varies from operator to
operator. The auditor’s evaluation must consistently and fairly measure the safety performance
of each operator, despite the differences.
5.7 Measuring Soundness, Appropriateness and Effectiveness
5.7.1 Soundness is measured to determine whether the operator has the necessary foundation for
proactive safety management. It is also the first general diagnosis of the operator’s safety health,
and therefore its safety culture. Most of the indicators of soundness can generally be found by
reviewing formal documents, files and procedures. The information can be subsequently verified
by interviews or observations. When assessing soundness, the auditor seeks to answer the
question:
“Is the infrastructure in place to reduce safety-risks to a level as low as reasonably
practical?”
5.7.2 Appropriateness is measured to determine if safety activity is targeted to consistently manage

the operator’s safety risks. An SMS may be soundly managed, but it may not be appropriately
targeted. This may happen when the operator’s SMS has not been well conceived, developed, or
implemented, or in situations where there has been significant organizational or operational
change. The indicators of appropriateness are generally found by reviewing documents, files,
and procedures; by conducting interviews with managers and operational staff; and by observing
the operation first-hand. When assessing appropriateness, the auditor seeks to answer the
question:
“Are safety activities purposefully and appropriately targeted to reduce safety risks to a
level as low as reasonably practical?”

5.7.3 Effectiveness is measured to determine if the desired results are being achieved.
Circumstances embedded in human, operational, and organizational factors will conspire to
impede safety performance, even in companies with a well-managed, well-targeted SMS. The
indicators of effectiveness are generally found when conducting interviews, or when observing
the operation (after which the observations are validated by follow-up interviews, or by examining
files or documents). When assessing effectiveness, the auditor seeks to answer the question:
“Is everybody effectively engaged in, and capable of, reducing safety risks to a level as
low as reasonably practical?”
5.8 Conducting the Evaluation
The evaluation is conducted by assessing each of the SMS requirements specified in the IS-BAO
for soundness, appropriateness, and effectiveness utilizing the Chapter 3 of the Detailed ISBAO
Audit Protocols in section 8.2 of this APM.
Auditors should customize their evaluation to suit the operation being examined. For example a
small operation with one or two people would be expected to have a basic SMS, while the SMS of
a large operation would be expected to be much more intricate.
5.8.1 SMS Stage One Evaluation
The aim of the Stage One evaluation is to confirm that the SMS is documented, approved,
resourced and being implemented. The auditor examines indicators of the soundness of the SMS
foundation, and of the appropriateness of the operator’s safety management activities.
The SMS is considered sound if the operator has the required components of an SMS in place
based on the ICAO framework of 4 components and 12 elements. The auditor determines the
level of detail required to evaluate soundness. Section 6.3 contains guidelines for determining the
relative importance of the deficiencies that might be identified.
Appropriateness is assessed for all 12 elements of the SMS. Although effectiveness is not
required to be assessed for a stage 1 evaluation, the auditor may do so if the SMS maturity
allows and if it provides value to the operator.
5.8.2 SMS Stage Two Evaluation
The aim of a Stage Two evaluation is to confirm that:

 the SMS is functioning,
 results are being measured,
 safety management activities are appropriately targeted, and
 safety-risks are being effectively managed.
The auditor should concentrate on assessing the appropriateness and effectiveness of the
operator’s safety management activities utilizing the detailed protocols. Although the auditor is
expected to validate soundness for renewal audits, an in-depth evaluation of soundness is only
required for those areas that have changed since the previous evaluation, or which warrant re-
examination. For example, if there has been a significant change in any of the following areas, a
more in-depth examination of the related SMS elements, to include soundness, would be
appropriate:
 Structure of the organization
 Roles of key managers
 Staffing levels

 Aircraft type
 Routes, or
 Missions.
In cases where there has not been significant change since the previous evaluation, the auditor
may wish to examine, in more depth, the components that were either weak in the previous
assessment, or which are key to effective safety performance.
5.8.3 SMS Stage Three Evaluation
The aim of a Stage Three evaluation is to confirm that:

 SMS is sustained and supported by an on-going improvement process,
 A positive safety culture is sustained, and
 Safety management activities are fully integrated into the operator’s business.
A Stage Three operator is expected to have the following characteristics:

a. Widespread employee commitment to and involvement with improving safety performance,
including visible leadership by top management;
b. A sustained desire for good safety performance as a goal in itself, not just as an issue of
regulatory compliance;
c. Consistently, with interest, seeks the causes of deficiencies, rather than the allocation of
blame;
d. Effective communication of safety information within and outside the organization, including
safety performance trends;
e. A deeply held commitment to the benefits of continuous evaluation and improvement;
f. Managerial awareness of the issues that adversely impact the operator’s safety culture;
g. Primary goals that include safety, that do not focus only on cost or financial targets, and that,
with other goals, are actively and proactively measured;
h. Adequate allocation of financial and other resources for safety management;
i. Initiatives to learn from the safety performance of external organizations; and
j. Safety performance measures that include those of effectiveness of activities of processes,
rather than just the results of these activities.
The on-going improvement process should include regular evaluation of safety management
activities in relation to stated SMS objectives plus the evaluation of the effectiveness of risk
controls. It also should include a formal process to identify the causes of sub-standard
performance of the SMS, determine the implications of sub-standard performance of the SMS in
operations, and eliminate or mitigate such causes.
For Stage Three evaluations, auditors are encouraged to conduct an in-depth evaluation of
effectiveness utilizing the detailed protocols along with the following performance indicator
examples. The possible methods by which the information can be obtained are provided in
brackets with the following abbreviations employed: doc. – manuals, formal documents,
procedures, files, etc; int. – interviews with managers, staff or stakeholders; obs. – on-site or in-
flight observations; exp. – the experience of the auditor.
Stage 3 SMS Performance Indicators

1. Safety Policy and Objectives
a. Are comments on the efficacy of the safety policy and related policies actively solicited

from all stakeholders, managers and staff? (doc., int., obs., exp.)
b. Are the policy/policies periodically and thoroughly reviewed and when appropriate,
revised? (doc., int., obs., exp.)
c. Is top management fully aware of the human and organizational factors that endanger the
operation and do they continuously make decisions mindful of those factors? (doc., int.,
obs., exp.)
d. Does management drive the SMS process and vigorously seek excellence? (int.)
e. Are responsibilities for safety and contributing to the SMS effectiveness fully imbedded
throughout all levels of the organization? (doc., int.)
f. Do the appraisals of personnel at all levels include related SMS targets (activities and
results) and is exemplary behaviour rewarded? (doc., int.)
g. Are safety management activities being continually monitored, evaluated and improved
when opportunities are identified? (doc., int.)
h. Have managers and staff clearly demonstrated that they are capable of performing their
roles to proactively manage safety? (obs., exp.
i. Is there evidence of the documentation evolving as the other elements of the SMS
matured? (doc., int.)
2. Safety Risk Management
a. Are the policies and procedures to mitigate safety-risks periodically reviewed for
applicability and effectiveness and modified when found wanting. (int., obs., doc.)
b. Does the mitigation account for predictable human, operational and organizational
limitations? (int., obs., exp.)
c. Are risk assessment and management fully integrated into all operations and
maintenance activities? (int., obs., doc.)
d. Is the information indicating the need to change respected and valued? (doc., int., obs.)
e. Are long and short-term plans to improve safety performance driven by multi-level
analyses of the safety-risk management database and integrated with business planning.
(int., obs., doc.)
f. Is there solid evidence that managers and staff are fully engage in and committed to,
enhancing safety performance? (int., obs., doc., exp.)
g. Is their consistent feedback that has been effective in ensuring the participation of
managers and employees? (doc. int., obs.)
h. Is the information used not only to enhance day-to-day safety, but also to improve long-
term safety management? (doc., int.)
i. Are the results of safety management activities evident in the operations manual and its
amendments? (obs., doc., int.)
j. Are there effective processes to ensure that any amendments to the Operations Manual
that result from safety management activities are made in a timely manner? (obs., doc.,
int.)
k. Are employees highly motivated to report occurrences and does the environment exist
where they are fully prepared to make such reports when it involves admitting that they
made mistakes? (int.)
l. Are occurrences analyzed and the lessons learned integrated into the appropriate
programs and procedures? (doc., int.)
3. Safety Assurance

a. Is the effectiveness of safety management activities periodically evaluated and modified

to improve the organization’s safety performance. (doc., int.)
b. Is there effective use of tools such as internal safety surveys? (doc., int.)
c. Is there an effective ongoing program to evaluate safety performance? (doc., int., obs.,
exp.)
d. Is the information obtained used to enhance appropriate programs and procedures?
(doc., int., obs., exp.)
4. Safety Promotion
a. Is there an established effective process to ensure that the results of SMS activities are
fully integrated into the appropriate training programs? (int., doc.)
b. Are employees highly motivated to report apparent safety deficiencies and fully confident
that there will not be retribution? (int.)
c. Are there well established processes to expeditiously evaluate safety information and
integrate it into safety management activities? (doc., int. obs., exp)
5.9 Reserved

6.0 PREPARING AUDIT FINDINGS
6.1 Introduction
Findings are significant issues which require urgent action by the operator's to correct. Findings may
relate to one or more non-conformities but should be sufficiently serious to require urgent action. As
previously noted, a minor non-conformity would be one that does not constitute a significant risk to safety.
It may be an isolated instance of non-conformity, a lack, or error in documentation of a process or
procedure that was correctly executed, or a similar instance. A major non-conformity is when there is a
pattern of instances of minor non-conformity or a non-conformity that in itself constitutes a significant risk
to the safety of the operation.
Non-Conformity (NC) Condition Consequence

Minor
Single NC Low risk to safety Finding or
“ACTION REQUIRED”
statement in protocols
Multiple related NCs Increased risk to Finding
safety
Major Significant risk to Finding
safety
Figure 6.1. Non-Conformity/Finding Matrix
6.2 Making Findings
6.2.1 Findings must be significant issues that need the operator’s attention. They must relate to
standards specified in the IS-BAO, must be substantiated by factual information and in most
cases should be validated by objective evidence of different forms or sources of information (for
instance, corroborating information from: different documents; documents and observations; or
documents, interviews and observations). Findings of an IS-BAO audit must address the degree
to which safety risks are being managed to a level “as low as reasonably practical” (i.e. the
objective of all evaluations of SMS). As such, the findings should always relate to management
of the safety-risks, not to the operational indicators of deficient safety management.
Consequently, the findings are developed after the components of the SMS and related elements
have been assessed (as described in chapter 5). Auditors must take the information from their
assessments, and use logic and experience to determine the cause(s) of the problem. It is these
cause(s) that make up the findings. It is important that the auditor address the disease not the
symptoms of the disease.
6.2.2 Several examples are provided below:

a. A Safety-Risk Profile that failed to identify a number of key hazards might lead to
observations by the auditor of inappropriate operational procedures and training. By seeking
the cause(s), the auditor’s finding might target the procedures used to conduct the Hazard
Analysis, rather than the profile, the operational procedures or the training.
b. An auditor might identify that plans to revise self-dispatch procedures had been slipping for
some time. Further inquiry or other observations might lead to a finding regarding an
absence of resources to modify the procedures, and possibly an absence of managerial
oversight of this slippage.
c. An auditor might observe a number of maintenance related issues. By reviewing the
Maintenance Control System and interviewing personnel, deficiencies in the Maintenance
Control System, or related procedures, training or managerial oversight might be identified as
the causes of these issues.

6.2.3 It is therefore important that indications of non-conformity and the related objective
evidence collected in the course of the audit be carefully analysed to determine the
cause(s) of the problem. When the cause has been identified it should be presented as a
Finding with the non-conformities and other objective evidence, used as supporting material.
If it is determined that one or more minor non-conformities are simply slips, lapses or omissions
that can easily be corrected and there is no significant underlying problem, rather than making a
Finding the non-conformity should be noted in the Analysis of Non-conformities section of the
Audit Protocol along with the comment, “ACTION REQUIRED”. “Full Conformity” should not be
selected on the Audit Report Form if there are any instances of non-conformities, regardless of
how they are documented, i.e. on the Finding forms or in Analysis of Non-conformities block.
6.2.4 A major non-conformity, by definition, will be sufficiently critical that a Finding must be made.
However, the same degree of analysis must be undertaken to identify the cause(s) of the
problem.
6.2.5 Findings are to be recorded on the Audit Finding Form that is contained in section 8.3.
6.2.6 It should be noted that a finding cannot be based on non-conformity with a Recommended
Practice contained in the IS-BAO, but that fact can be used in conjunction with other non-
conformity information to substantiate a conclusion.
Figure 6.2. Process for Documenting Non-Conformities
6.3 Determining Criticality
Auditors must be able to consistently determine the criticality of their findings so operators can
plan appropriate remedial action. Criticality is determined by judging the scope of the finding (i.e.
by determining whether the consequence is far reaching), and by assessing its impact on the
safety of the operation. The measure differs from an Initial and a Renewal audit.
6.3.1 IS-BAO Audit with a Stage One SMS Evaluation

An IS-BAO audit that is conducted of an operator where their SMS is at a first stage of
development and implementation will focus on the degree to which the SMS and other IS-BAO
requirements are documented, approved, resourced and is being implemented, so that safety
risks are reduced to a level as low as reasonably practical. Therefore, critical findings would be
those that indicated deficiencies in documentation, resources and implementation, and
particularly those that could seriously impede a sound SMS, or could lead to unsafe operational
practices. Examples of critical deficiencies in the SMS structure might include:
a. A deficient document management system;
b. An absence of planning or coordinated activity to implement the programs, procedures or
SMS; and
c. An absence of resources (time, money, skills) to implement or operate the programs,
procedures or SMS
Examples of deficiencies that could lead to unsafe practices might include:
a. A poorly constructed hazard identification and risk management process or Safety-Risk
Profile;
b. Poorly developed or implemented mitigation (programs, procedures and manuals) from a
sound Safety-Risk Profile; and
c. Weak management oversight.
Generally, the findings of a Stage One Evaluation are important because deficiencies identified
have the potential to be broad in scope and far-reaching in consequence. Weaknesses in the
foundation of the operators programs, procedures, manuals or SMS suggest:
a. The operator will be unable to proactively and consistently manage and measure its safety
performance; and
b. There may be a lack of understanding, or a lack of commitment to appropriate and effective
safety management.
6.3.2 IS-BAO Audit with a Stage Two SMS Evaluation
An IS-BAO audit that is conducted of an operator where their SMS as at the second stage of
development and implementation will focus on the degree to which the operators systems and
procedures, including SMS, are functioning and the results are being measured so that systems
and procedures can be improved when required and safety-risks can be continuously reduced to
a level as low as reasonably practical. Therefore, critical deficiencies would be those that
indicate:
a. There are inconsistencies in adherence to operational, maintenance or safety management
procedures, including during periods of change; and
b. Feedback from hazard reports, safety committees, audits or risk assessments is either not
being obtained, or not being employed to update operator programs, procedures and the risk
profile, or to improve the related mitigation (e.g. procedures, training, equipment, etc.).
The auditor must take this information and determine the cause(s) before making the finding(s).
Deficiencies may indicate a need to make findings on a lack of understanding of human or
organizational factors; a lack of understanding of, or commitment to, proactive safety
management; or conflicting resource requirements, amongst others.
6.3.3 IS-BAO Audit with a Stage Three SMS Evaluation
An IS-BAO audit that is conducted of an operator where their SMS as at the third stage of
development and implementation will focus on determining whether the SMS is sustained and
supported by an ongoing improvement process. This ongoing improvement process should be
evident in the operator programs, procedures, manuals and SMS processes and procedures so
that safety risks are continuously reduced to a level as low as reasonably practical.

Figure 6.3. Example Protocol Entries for Non-Conformities
6.13 Fatigue Management

6.13.1 Does the operator have a fatigue
management programme that
ensures that all personnel (including
maintenance, pilots, cabin crew, other
crew) involved in the operation do not
carry out their duties when they are
fatigued and that includes: N
a. fatigue management guiding
principles,
b. appropriate training and
education regarding preventive N
and operational fatigue
countermeasures;
c. flight and duty time limitations, Y OM 6.4
and
d. an evaluation process that assess N
the effectiveness of the fatigue
management system?
6.13.2 If deviations from the flight and duty N OM 6.5 Describes the procedure to
time limitations are permitted, does conduct a risk assessment. However,
the system include: it has not been utilized.
a. A risk assessment process,
b. The identification of the Y OM 6.6
management person authorized
to approve the deviation, and
c. A record of the deviation, risk N Although deviations are recorded, risk
assessment and mitigation? assessments and mitigation
strategies are not completed.
6.13.3 Do deviations require the expressed Y OM 6.7
approval of all personnel involved?
Comments/Observations/Recommendations
The fatigue management system (FMS) described in the OM states that personnel can continue
beyond the normal duty limits by one hour only with the authorization of the Director of
Operations and as long as all affected personnel concur. Although this is a good safety control
feature, risk assessments and mitigation will provide a better means to reduce risks to as low as
reasonably practicable. Records show that 6 extensions have been granted in the past 12
months. The FMS does not consider factors which are highlighted in the ISBAO guidance
material such as: 1) Window of Circadian Low, 2) Maximum Flight Time, 3) Time Zone changes,
4) Standby duty, 5) Chronic fatigue, 6) Adequate crew rest facilities, 7) Adequate time off to
ensure proper rest. It is recommended that the operator review the ISBAO guidance material in
the IG and implement the appropriate measures.
Analysis of Non-Conformities/Findings
6.13.1 The FMS lacks: 1) Guiding principles on fatigue management, 2) appropriate education and
a,b,d training program, and 3) an evaluation process. Pilot and maintenance tech interviews revealed
that this situation occurs rarely and that the Director does discuss risks when they decide to
extend.
6.13.2
a,c
Although deviations from duty limits are allowed, the documented risk assessment procedure
has not been utilized for these instances. Therefore, documentation of the deviations lacks the
risk assessment and associated mitigation.

Figure 6.4. Example Finding Form
Shape Up Aviation NUMBER __1_ OF __2_
OPERATOR NAME NON-CONFORMITY CATEGORY

123 LOOP ROAD
ADDRESS MINOR MAJOR X
Anytown, NH 77777
IS-BAO ELEMENT & REF. # OPERATORS M ANUAL OR PROCEDURE AND REFERENCE
SMS TRAINING 3.2.4A OM Chapter 2.7
DETAILS OF FINDING [CAUSE/EFFECT/CRITICALITY IAW SECTIONS 6.2 & 6.3]
The Accountable Executive, SM and Management have not received adequate SMS training, which has
resulted in the operator being unaware of several SMS requirements including the following:
- Proactive and Predictive methods of safety data collection
- Evaluation of mitigation strategies/establishment of performance indicators and targets, and
- System to review applicable regulations, standards, approvals, and exemptions and ensure compliance
with them.
Criticality – This issue affects the entire organization's ability to control safety risks to a level as low as
reasonably practical. The risk associated with this finding is significant (medium to high) as latent
conditions are able to continue without detection due to the lack of proactive detection methods.
OBJECTIVE EVIDENCE
- Lack of proactive and predictive safety data (doc., int.)
- No evidence of mitigation review and/or evaluation (doc., int.)
- Performance indicators and targets not established (doc, int.)
- No systematic method to review regulations, standards, and approvals (doc., int.)
I.M. Auditor 4/17/2014

Auditor’s Name Signature Date
OPERATOR REMEDIAL ACTION PLAN (INCLUDING ESTIMATED DATE OF PLAN COMPLETION)

Accountable Executive, SM, Director, Operations Manager, and Maintenance Manager will receive
formal industry-recognized SMS training. The following procedures will be documented and
implemented: (1) Proactive and predictive methods of data capturing, (2) Evaluation of mitigation
strategies, (3) Compliance monitoring. A policy letter will be developed to address these new
procedures and sent to all personnel. All personnel will be trained on the new procedures. The Director
of Aviation will be responsible for ensuring the completion of this plan no later than July 1, 2014.
Jackie N. Charge 4/17/2014
Manager of the Operation Signature Date
Remedial Action Plan Acceptable X Not Acceptable

AUDITOR COMMENTS AND FOLLOW-UP – FOR M AJOR NON-CONFORMITY
COMMENTS: REMEDIAL ACTION PLAN SUCCESSFULLY IMPLEMENTED.
Follow-up Review Acceptable X Not Acceptable


IS-BAO Audit Procedures Manual International Business Aviation Council (IBAC)

7.0 AUDIT REPORTS
7.1 Report Standards
7.1.1 Audit reports are a consistent and objective reflection of the results of the audit and are to adhere
to the reporting principles established in this Manual.
7.1.2 The purpose of the audit report is to:

a. provide information to the operator regarding the status of implementation of IS-BAO
standards, safety-related guidance material and good aviation safety practices;
b. demonstrate the need to initiate corrective actions if registration is to be granted pursuant to
the IS-BAO standards;
c. provide information to the operator for use in development of remedial action plans; and
d. provide the IBAC Secretariat with a report of the audit if the operator is applying for
registration.
7.1.3 Key principles in the development of the audit reports are:

a. there must be consistency in findings between the Closing Meeting and Audit Report;
b. the audit conclusions must be substantiated with references and relate to the audit
requirements and objectives;
c. the findings must clearly identify the problem and its cause(s) and communicate the full
extent of the problem;
d. findings based on minor non-conformities must have an accepted corrective action plan,
e. findings based on major-nonconformities must be rectified prior to submission of the audit
report to IBAC,
f. accepted aviation terminology and acronyms should be used, non-standard acronyms and
jargon should be avoided; and
g. criticism of individuals or positions should be avoided.
7.1.4 Operator conformance with the IS-BAO standards is recorded in the audit protocol; however this
does not inform the operator, audit review group or subsequent auditors about the level of
conformity and the maturity of the operator’s systems, programs and procedures. The spaces
provided for remarks and observations within the protocols should be used for this purpose. The
auditor shall provide a comment or reason for any protocol element indicated as “NA”.
7.1.5 While broad, general observations help to better understand the operation, comments regarding
specific elements of the protocol will provide the operator with reinforcement on those done well
and serve as insights to improve areas requiring emphasis. Specific comments also provide audit
reviewers with valuable insights into the operator's program and how the standards are being
applied. Qualitative comments/observations about levels of implementation, program acceptance
and understanding by operator personnel, especially for the SMS, are helpful for all concerned.
Training, standardization levels, corporate culture and record keeping are also areas of interest.
7.2 Determining Audit Results
7.2.1 As explained in section 4.9 an audit is considered successful if the operator is in conformity with
the standards contained in the IS-BAO in that there is no major non-conformity. When
considering most of the IS-BAO requirements this will be very straightforward, however, when
determining if there are any minor or major non-conformities related to the operator’s SMS, it is
important to carefully consider the stage of development and implementation that it is at. In
general terms, for an initial IS-BAO audit where the SMS is in the first stage of development and
implementation, the auditor will assess the findings and conclude the evaluation by determining
whether the operator’s SMS is:

a. documented and approved;

b. resourced; and
c. being implemented.
In the case of an IS-BAO renewal audit, the auditor will determine whether the SMS:
a. is functioning; and
b. the results are being measured and employed.
In both cases, the conclusion will be based on whether the safety-risks are being reduced to a
level as low as reasonably practical, in light of the relative maturity of the operator’s SMS. A
positive determination in each of the criteria is the indicator of a successful evaluation. Findings
indicating deficiencies will become the basis for the operator’s action plan, and will be one of the
starting points for the next evaluation.
7.2.2 If an auditor finds that one or more of the above-listed criteria have not been met, then the auditor
will conclude that the operator’s safety performance is unsatisfactory. Such a conclusion must
be supported with a major non-conformity finding that explicitly identifies the risk to safety. In
doing so the critical deficiencies (as described in 6.3.1 and 6.3.2, respectively) must be
highlighted to explain the auditor’s conclusion, so that the operator can develop an action plan
that will lead to rectification of the deficiency and a successful audit.
7.3 Audit Report Contents
7.3.1 A copy of the IS-BAO Audit Report Form is provided in section 8.1. A copy of all IS-BAO Audit
Finding Forms and the other completed Audit Protocols that were used in the audit should be
attached to the Audit Report Form.

8.0 AUDIT FORMS
8.1 Audit Report Form

AUDIT DATE NO. OF DAYS ON SITE
OPERATOR NAME & ADDRESS

Telephone
e-mail
OPERATOR CONTACT NAME & POSITION

IBAC member association from which the operator
purchased their copy of the IS-BAO:
Is it the current edition? Yes No
AUDIT SCOPE Full System Partial
SMS STAGE One Two Three
If partial, elements covered: `
Auditor / Audit Team Leader Contact Information
Members Email and Telephone
Audit Results and IS-BAO Registration Recommendation
Full Conformity Minor Non-conformity Major Non-conformity
Stage 1 SMS is documented, approved, resourced, and being implemented.
Stage 2 SMS is functioning and results are being measured; Safety risks are effectively managed;
Safety management activities are appropriately targeted.
Stage 3 Stage 2 performance, plus SMS is sustained and supported by an on-going

improvement process; Safety management activities are fully integrated into the
operator’s business; and a positive safety culture is being sustained.
IS-BAO Auditor Signature / Date Operator Representative Signature / Date

Summary of Audit Including Overall Assessment of the Appropriateness and Effectiveness of the
Operator’s SMS and Other Management System Controls
Type of Operations Conducted

Non-commercial Commercial Aircraft management services
(Comply with APM Appendix C)
Other please specify
Total Number of Aircraft Operated

Total Number of Personnel
Total Number of Fixed-Wing
Total Number of Rotor-Wing
Types of Aircraft Operated
Home Operating Base

Additional Operating Bases
List of Persons Interviewed and Position or Job Title

(Interview a representative sample of line and management personnel)
Additional Comments

IS-BAO Audit Protocols International Business Aviation Council (IBAC)
Conform References / Comments/ Evidence of
ref. Requirement N/A Non-Conformities
Y N
8.2 Detailed Audit Protocols
3 Safety Management System
3.2 Safety Management System Requirements
3.2.1 Safety Policy and Objectives
3.2.1a Management Commitment and Responsibility
SOUND: Is there a safety policy that:
 Reflects management’s
commitment to safety?
 Includes a clear statement about
providing necessary resources?
 Includes safety reporting
procedures?
 Is signed and dated by the
Accountable Executive (AE)?
 Is communicated, with visible
endorsement, throughout the
organization?
 Indicates which types of behaviours
that are unacceptable?
 Includes the conditions under which
exemption from disciplinary action
would be applicable?
 Is periodically reviewed to ensure it
remains relevant and appropriate to
the organization?
APPROPRIATE
 Is the safety policy relevant to the
scope and complexity of the
organization’s operations?
 Is everyone aware of the safety
policy?
EFFECTIVE
 Is the safety policy reinforced by
day-to-day decisions?
 Is everyone committed to
enhancing safety performance?
 Is there visible evidence of
management demonstrating by
example?
3.2.1.b Safety Accountabilities
SOUND: Does the SMS

documentation identify the AE and the
safety responsibilities, accountabilities
and authorities of all personnel, to
include a definition of the levels of
management with authority to make
decisions regarding safety risk
tolerability?
Y N
APPROPRIATE
 Do the AE’s terms of reference
indicate his/her ultimate
responsibility for the SMS?
 Are there clear lines of safety
accountabilities throughout the
organisation?
EFFECTIVE
 Are the resources available to
manage risks effectively?
 Does everyone know their role in
the SMS and participate
accordingly?
3.2.1c Appointment of Key Safety
Personnel
SOUND: Does the SMS

documentation include an
appointment of a safety manager?
APPROPRIATE
Is the safety manager properly
trained?
EFFECTIVE
Are the results of safety management
activities formally recorded and
analysed?
3.2.1d Coordination of ERP
SOUND: Does the SMS

documentation include an ERP that is
properly coordinated with the
emergency response plans of those
organizations it must interface with
during the provision of its services?
APPROPRIATE
Is there a procedure for periodic
review of the ERP to ensure its
continuing relevance and
effectiveness?
EFFECTIVE
Is the ERP regularly tested and
updated including coordination with
other organisations as appropriate?
3.2.1e SMS Documentation
SOUND: Does the SMS

documentation include:
 A plan that defines the
organization‘s approach to meet the
safety objectives;
 Safety policy and objectives;

Y N
 SMS requirements;
 SMS processes and procedures;
 Accountabilities, responsibilities
and authorities for processes and
procedures; and
 SMS outputs?
APPROPRIATE
Is the SMS documentation readily
available to ALL personnel?
EFFECTIVE
 Is there evidence that the SMS
documentation is regularly
reviewed and updated?
 Does the documentation provide
evidence that safety objectives are
being met?
3.2.2 Safety Risk Management
3.2.2a Hazard Identification
SOUND: Is there a formal process to

ensure hazards are identified using
the following methods:
 Reactive?
 Proactive?
 Predictive?
APPROPRIATE
 Is there a reporting system to
capture errors, hazards and near
misses that is simple to use and
accessible to all personnel?
 Is there a procedure to review
hazards/risks from external
reports?
EFFECTIVE
 Are hazards, errors, near misses,
and audit findings being identified
and reported throughout the
organization?
 Are employees confident they can
report apparent safety deficiencies
without retribution?
 Are both internal and external
information used to update the
safety risk profile?
 Is there a procedure for periodic
review of existing risk analysis
records?
3.2.2b Risk Assessment and Mitigation

Y N
SOUND: Is there a formal process for
to manage safety risks that includes:
 Analysis?
 Assessment?
 Control?
APPROPRIATE
 Does the AE and management
team have visibility of medium and
high risks and their controls?
 Do training programs highlight
safety critical issues identified in the
safety risk profile?
 Does the Ops Manual contain
mitigation described in the safety
risk profile?
EFFECTIVE
 Does the organisation use its risk
management results to develop
best practices?
 Is the information indicating the
need to change respected, valued,
validated, and used?
 Is there consistent feedback to
encourage the future participation
of managers and employees?
 Is the Operations Manual
consistently employed by
operational managers and staff?
 Does mitigation take into account
Human Factors and Organizational
Factors?
3.2.3 Safety Assurance
3.2.3 a Safety performance monitoring and
measurement
SOUND: Is there a process and/or
procedure to:
 Validate the effectiveness of the
safety risk controls?
 To established safety performance
indicators and targets?
APPROPRIATE
 Has the organisation developed a
series of safety performance
indicators that are appropriate to
the type of operation?
 Are safety indicators and targets
specific, measurable, agreed to,
relevant and time-based?

Y N
 Is the information from occurrences
analyzed and where appropriate,
used to upgrade policies and
procedures?
 Are priorities regularly reviewed,
reassessed and, if required,
reassigned to address safety
issues?
EFFECTIVE
 Are safety targets being achieved?
 Is there a means to measure and
monitor trends and take appropriate
action when necessary?
 Have the controls for the safety
risks been evaluated?
 Are the results from internal audits
used to measure safety
performance?
3.2.3 b Management of Change
SOUND: Is there a process to identify

and manage organizational changes
that may affect safety?
APPROPRIATE
 Are stakeholders involved in the
change management process?
 Are there procedures for managing
the revisions of documents,
manuals, and checklists?
 Are changes to critical documents
communicated throughout the
organization?
EFFECTIVE
 Does the organisation use the SMS
to proactively assess all major
changes to the organisation and its
operations?
 Do staff members always use up-
to-date documents, manuals,
checklists, and/or procedures?
3.2.3 c Continuous Improvement
SOUND: Is there a process or

procedure to ensure continuous
improvement of the SMS?
APPROPRIATE
 Is there an internal
audit/assessment process and a
follow-up procedure to address

Y N
audit findings?
EFFECTIVE
 Is there evidence of improvements
to policies, procedures, and/or
processes based on internal audit
findings?
3.2.4 Safety Promotion
3.2.4 a Training and Education
SOUND: Has the organization
developed and maintained safety
training programmes that ensure that
personnel are competent to perform
their SMS duties?
APPROPRIATE
 Does training include human and
organisational factors with the
intent of reducing human error?
 Does technical training (i.e. pilot,
maintenance, dispatch/scheduling,
etc.) reinforce SMS principles (i.e.
human factors, organizational
factors, risk assessments, risk
management, etc.)?
EFFECTIVE
 Is there evidence that all personnel
involved in SMS operations have
undergone appropriate SMS
training?
 Are executives, managers, and
staff capable of performing their
roles to proactively manage safety?
3.2.4 b Safety Communication
SOUND: Has the organization

developed and maintained a formal
means of safety communication?
APPROPRIATE
 Are significant events and
investigation outcomes from
internal and external sources
communicated to all personnel?
EFFECTIVE
 Is there evidence that all personnel
are aware of the SMS, safety
critical information, and their role in
respect of aviation safety?
3.3 Compliance Monitoring
3.3.1 Has the operator established and
maintained a system for identifying
applicable regulations, standards,
approvals, exemptions and
Y N
demonstrated compliance with them?
3.4 Flight Data Analysis
3.4.1 Has the organization established a
flight data analysis programme
(Recommended Practice)
Comments, Observations, and Recommendations

Y N
Element 4 Organization and Personnel Requirements

4.1 Organization and Personnel
4.1.1 Does the operator have an
organization structure that clearly
defines qualifications, duties,
authorities & accountabilities of the:
a. Manager of the operation;

b. Person responsible for managing
the flying operations; and
c. A person responsible for aircraft
maintenance?
4.1.2 Where the organization has more
than one operating base, has the
organization structure addressed the
exercise of management of the above
responsibilities at all locations?
4.2 Aircraft Crew Member Duties and Responsibilities
4.2.1 Does the operator have a procedure
to ensure that the minimum number of
flight crew as specified in the aircraft
flight manual or other document
associated with the C of A, and the
minimum numbers of cabin crew
members, as required by State of
Registry regulations, are assigned?
4.2.2 Does the operator have procedure for
designation of a pilot-in-command and
other aircraft crew positions?
4.2.3 Have the duties and responsibilities of
the PIC been specified and do they
meet section 4.2.3 of the IS-BAO?
the SIC, if required, been specified?
the cabin crew and other crew
members assigned on-board duties
specified?

Y N
4.3 Crew Member Qualifications

4.3.1 a. Are there procedures to ensure that
all flight crew members:
i) hold the licence, medical
certificate and ratings
(including radiotelephony
licence unless it is included in
the pilot licence) required by
national regulations,
ii) meets all recency
requirements of the national
regulations,
iii) meets the licence, medical
and rating requirements
specified in ICAO Annex 1
when operations are
conducted outside of the
national airspace of the State
of issue of the flight crew
licence,
iv) has fulfilled the requirements
of the operator's ground and
flight training programme
referred to in sections 5.1,
5.2, 5.3 and 5.4,
v) have successfully completed
the proficiency requirements
specified in section 5.5 for
that type of aircraft, and
vi) can demonstrate the
capability to speak and
understand the language
used for aeronautical
radiotelephony
communications as specified
in ICAO Annex 1.
b. Are there procedures to ensure that
each cabin crew member has
fulfilled the requirements of the
national regulations and the
operator's ground and flight training
programme referred to in sections
5.1, 5.2 and 5.3, and
recommended in section 5.4?
c. Are there procedures to ensure that
each crew member or task
specialist, other than a flight crew
member or a cabin crew member,
has fulfilled the requirements of the
operator's ground and flight training
programme referred to in section
5.1?
4.3.2.A Where it is the operator’s practice to
fly two crew aeroplanes from the left

Y N
seat, has the operator established
right seat landing and take-off recency
and training requirements?
4.3.2.H Where it is the operator’s practice to
fly two crew helicopters from the right
seat, has the operator established left
seat landing and take-off recency and
training requirements?
4.4 Maintenance Personnel Qualifications
4.4.1 Do the maintenance personnel hold
the licences and ratings required by
the State of the Operator or State of
Registry of the aircraft?
4.5 Other Personnel
4.5.1 Are duties, authorities and
responsibilities for other personnel
involved in the operation described
within the operations manual?
4.6 Use of Psychoactive Substances
4.6.1 Is there a policy to ensure that
personnel do not undertake safety
related duties while under the
influence of any psychoactive
substance which might render them
unable to safely and properly exercise
their licence privileges or carry out
their safety related duties?
4.6.2 Do policies also address any
problematic use of substances?
4.7 Mobile Phones & PEDs
Do policies provide guidance on the
use of mobile phones and PED for all
personnel, including critical phases of
flight and ground operations,
operating vehicles, and maintenance
work? (Recommended Practice)
Is there a program to assess and
manage the inherent risks associated
fatigue for ALL personnel and does it
include all the elements as described
in Section 6.13?

Y N

Y N
Element 5 Training and Proficiency
5.1 Training Programs
5.1.1 Does the operator have a training
programme that ensures that
personnel are trained and competent
to perform their assigned duties?
5.1.2 Is the training program included or
referenced, in the company
operations manual?
5.1.3 a. Flight Crew Members:
Does the ground and flight training
programme include:
(i). Initial and annual aircraft type
and systems training including
emergency and abnormal
procedures related to the aircraft
category and type?
(ii) Initial and every two years
thereafter:
A. Emergency Procedures
Training? (See Section 5.3.1)
B. Aircraft Surface Contamination
Training?
C. Dangerous Goods Training?
(iii) Upgrade training program?
(iv) Periodic first aid training for
operators that do not use cabin
crew (Recommended Practice)
b. Cabin Crew Members:
(i) Does the initial and annual
training include:
A. Aircraft Type Training?
1. Safety Procedures Training
(see Section 5.3.2)
(ii) Initial and every two years
thereafter:
A. Emergency procedures
training (see Section 5.3.1)
B. First aid training;
C. Aircraft surface contamination
training, and
D. Dangerous goods training?
c. Is there an initial and recurrent
training program for other crew
members: (i.e. loadmasters,
stewards, HEMS medical teams,
observers, etc.)?
d. Is there an initial and recurrent
training for schedulers or
dispatchers?

Y N
e. Does the organization’s training
program include all the elements
required to ensure a safe
operation?
5.1.4 Does the operator prohibit simulated
emergency or abnormal situations in
flight with passengers on board?
5.1.5 Does the operator use flight
simulators for training?
5.1.6 Maintenance Personnel Training
a. Has the operator established a
training programme that ensures
that the organization’s
maintenance personnel have the
competencies appropriate to the
level of maintenance performed?
b. Is the training course outline
referenced in the company
operations manual?
c. Does the training programme
include both initial and recurrent
training appropriate to the aircraft
group, type or system and the
related procedures for which a
maintenance release is to be
signed?
d. Does the training programme
include other subjects [See
Section 5.1.6d items (i) – (ix)]?
e. Do persons who hold
maintenance release authority
undertake recurrent training at
least every 2 years on aircraft for
which they exercise that
authority? (Recommended
Practice)
5.2 Crew Resource Management/Human Factors Training
5.2.1 Have aircraft crew members received
CRM training?
5.2.2 Have ALL personnel received CRM or
Human Factors training and do
recurrent training programs include
instruction in these subjects?

Y N
5.3 Emergency and Safety Procedures Training
5.3.1 Are there initial and recurrent
Emergency Procedures training
programs per Standard 5.3.1 and
have all aircraft crew members
received their training for:
a. fire in the air and ground,
b. use of fire extinguishers,
c. operation/use of emergency
exits
d. passenger preparation for
emergency landing and/or
ditching,
e. emergency evacuation
procedures,
f. donning and inflation of life
preservers (if equipped),
g. removal from stowage,
deployment, inflation and
boarding of life rafts (when
equipped);
h. pilot incapacitation
i. unlawful interference, bomb
threat, other security
procedures,
j. MEDEVAC or ill or injured
passenger transportation in
emergency situations, and
k. passenger health emergencies?
5.3.1.1 Is there a programme to provide
emergency procedures training to
passengers that fly frequently?
5.3.2 Are there initial and recurrent Safety
Procedures training programmes for
all cabin crew members?
5.3.3H Is helicopter underwater escape
training (HUET) provided to
personnel involved in over water
helicopter operations in hostile
environmental conditions?
(Recommended Practice
helicopter operators)
5.4 High Altitude Training
5.4.1 Have flight crew members received
high altitude training for aircraft
operated above 10,000 feet?
5.4.2 Is pertinent aircraft type specific high
altitude training conducted?
5.5 Proficiency Certification
5.5.1  Is there a process to ensure that all
Y N
aircraft crew members meet
national proficiency requirements?
 Is there a process to ensure that all
crew member training courses
meet the training objectives
required by the national civil
aviation authority?
5.5.2 Has the proficiency of flight crew
members been certified at the
conclusion of initial type training and
on a recurrent basis as required by
the national civil aviation authority?
5.6 Training and Qualification Records
5.6.1 Does the operator have a system to
record licensing, training and
qualifications information for each
person who is required to receive
training and does it meet the IS-BAO
requirements?
5.6.2 Are records retained for the required
period?

Y N
Element 6 Flight Operations

6.1 Standard Operation Procedures
6.1.1 a. Does the operator have a SOP for
each aircraft operated with two or
more crew members?
b. Does the operator have a SOP for
single pilot aircraft?
6.1.2 Has the operator ensured that all crew

members are trained in use of the
SOP and that it is used?
6.1.3 Is a copy of the SOP issued to each

aircraft crewmember?
6.1.4 Is a copy of the SOP carried onboard

the aircraft when it is operated more
that 25 nm from home base?
6.2 Flight Planning and Pre-Flight Requirements

6.2.1.1 Does the operator have a requirement
and procedures for the PIC to be
familiar with the available information
appropriate for the flight and to ensure
that the facilities and services are
adequate for the safe operation of the
aircraft?
6.2.1.2 Does the operator have a requirement
and procedures for the PIC to:
a. be familiar with all available
meteorological information, and
b. plan an alternative course of
action for the eventuality that the
flight cannot be completed
because of weather conditions?
6.2.2 Does the operator have procedures
for VFR flight operations?
6.2.3 a. Does the operator have a
procedure to ensure that a flight
shall not be commenced unless the
available information indicates that
conditions, at the aerodrome or
heliport , of intended landing or at
least one destination alternate will,
at the estimated time of arrival, be
at or above the aerodrome or
heliport, operating minima?
b. Does the operator have a
procedure to ensure that a take-off
alternate aerodrome/heliport is
selected and specified in the flight
plan if the weather conditions at
the aerodrome/heliport of
departure are at or below the
Y N
applicable operating minima or it
would not be possible to return to
the point of departure for other
reasons?
c. Is there a procedure to ensure that
the weather conditions for the
departure alternate, at the
estimated time of use, will be at or
above the applicable operating
minima for that operation?
to ensure that at least one destination
alternate aerodrome or heliport, shall
be selected and specified in the flight
plan, with the following exceptions:
a. The approach at the destination
can be flown under VMC
d. The destination is isolated and no
alternate is available (See IS-BAO
6.2.4b)
6.2.5A Does the operator have policies and
procedures to ensure that in-flight fuel
checks are performed? Do they
include:
a. Minimum fuel reserves defined, to
include flights with a destination
alternate?
b. One final reserve fuel value for
each aeroplane type figured and
published? (Recommended
Practice)
c. The PIC continually ensuring that
the amount of usable fuel remaining
on board is not less than the fuel
required to proceed to an
aerodrome where a safe landing
can be made with the planned final
reserve fuel remaining upon
landing?
d. Guidance for declaring MINIMUM
FUEL?
e. Guidance for declaring a fuel
emergency?
(See IS-BAO 6.2.5A for details)
H to ensure that a helicopter carries
sufficient fuel and oil to safely
complete the flight and land with
adequate reserves? (See IS-BAO
6.2.5.H for more detail)
to ensure that a flight is not
commenced unless a sufficient
quantity of stored breathing oxygen is
carried to supply all crew members
and passengers in accordance with

Y N
the national regulations of the State of
Registry?
6.2.7A Has the operator developed
operational and maintenance
procedures for extended diversion
time operations (EDTO)? EDTO are
described in ICAO Annex 6 Part 1,
Section 4.7. (Recommended
Practice)
6.2.8 Does the operator have requirements
that meet the aircraft performance
standards of this section?
6.2.9 Does the operator have requirements
that meet the standards prescribed for
refuelling with passengers on board, if
permitted?
6.2.10 Does the operator have procedures to
ensure that an aircraft does not take
off or attempt to take off, that has
frost, ice, or snow adhering to any
critical surface?
6.3 Operational Control
6.3.1 Does the operator’s operations
manual contain an operational control
system that at least consists of a pilot
self-dispatch system that:
a. identifies the person responsible

for release of the flight;
b. specifies flight planning
requirements; and
c. specifies when the pilot must
advise the operator of the
aircraft’s departure and arrival
and the associated procedures?
6.3.2 Does the operational control system
include procedures for ensuring that:
a. all operating requirements
specified in the COM have been
met;
b. the aircraft is operated within
weight/mass and balance limits;
c. the names of persons on board
the aircraft are recorded or
otherwise know by the operator;
and
d. SAR authorities are notified on a
timely basis should an aircraft be
overdue?
6.3.3 Does the operational control system

also include procedures for ensuring
that the pilot-in-command has access
to appropriate information concerning
the search and rescue services in the
area over which the aircraft will be
Y N
flown? (Recommended Practice)
6.4 Weather Minima
to ensure the weather minima used
for IFR departures and approaches
are those specified in the instrument
approach procedures approved for
use by the operator?
6.4.2 a. Does the operator have
procedures in their operations
manual for the determination of
take-off minima from runways or
heliports where no take-off
minima are specified?
b. Does it include a risk analysis?
6.4.3 Does the operator have a policy not
to use operating minima lower than
those which may be established for
that aerodrome or heliport by the
State in which it is located, except
with the specific approval of that
State?
6.4.4 Does the operator have a policy not
to continue towards the aerodrome
or heliport of intended landing unless
the latest available meteorological
information indicates that conditions
at that aerodrome or heliport, or at
least one destination alternate
aerodrome or heliport, will, at the
estimated time of arrival, be at or
above the specified aerodrome
operating minima?
6.4.5 a. Are there procedures to restrict
continuing an approach beyond
the outer marker for precision
approach or below 1000 feet
above the aerodrome for a non-
precision approach if the reported
visibility is less than the specified
minima?
b. Are there procedures for the flight
crew if the visibility is reported
less than specified minima after
passing the outer marker for
precision approaches or below
1000 feet above the aerodrome
for non-precision approaches?
c. If the State of Registry and State

of Operation allows deviations to
the above, is there a policy to
ensure that the aircrew do not
continue an approach-to-land
beyond a point at which the limits
Y N
of the aerodrome or heliport
operating minima would be
infringed?
d. If deviations are allowed, are

there procedures to ensure the
flight crew files a safety
occurrence report to include the
details of the event and the
outcome?
6.4.6 Reserved
6.4.7 Does the operator have a policy and
procedures for operating in known or
expected icing conditions appropriate
to the aircraft icing certification and
equipment?
6.4.8H Do the operators of helicopters have
VFR weather limits for both day and
night operations that take into
account the nature of the operations
being conducted and the operating
environment?
6.5 All Weather Operations
that prohibit conducting an
instrument approach or departures
below standard Category I weather
minima unless all equipment, training
and operating requirements and
regulatory requirements have been
met?
6.5.2 If the operator has authority to
conduct CAT II & III ops are:
a. there approved Category II or III
operating procedures in the
company operations manual,
b. the flight crew trained and
certified to conduct Category II or
III instrument approaches,
c. the aircraft equipped and
approved for Category II or III
operations?
6.6 CNS Requirements
6.6.1 Is there a process to ensure that
prior to operations in airspace where
special CNS requirements exist such
as Performance Based Navigation
(PBN) Specifications, Minimum
Navigation Performance
Specification (MNPS), Reduced
Vertical Separation Minimums
(RVSM), Controller Pilot Data Link

Y N
Communication (CPDLC), or
Automatic Dependent Surveillance
(ADS) B/C:
a. the aircraft and operator has
been authorized by the State
of Registry and, if required,
the State of Operations;
b. the aircraft meets the aircraft

system, airworthiness,
continuing airworthiness
(including maintenance
personnel training) and
operational requirements for
the operations concerned;
and
c. continuing RVSM height
monitoring requirements
have been met.
6.6.2 a. Are there procedures to ensure
that Flight crews engaged in
operations in airspace where
special CNS requirements apply
(i.e. PBN, RVSM, MNPS,
CPDLC, ADS) are authorized by
an appropriate manager?
b. Are there procedures to ensure
that each flight crew member
authorized to conduct operations
under this section complete
training in the subject areas as
required by the specific State
authorizations and as necessary
to ensure competency in
operations in such airspace?
c. Are such authorizations included
in the pilot training records?
6.7 Aircraft Operating Requirements
6.7.1 Does the operator have a process for
identifying and complying with all
aircraft operating rules that the
operator is subject to, as required by
the civil aviation authority of the State
of Registry and the States in whose
airspace the operations are being
conducted?
6.8 Noise Certification
6.8.1 Is there documentary proof from the
State of Registry attesting noise
certification of the aircraft, carried on
board the aircraft when such a
document has been issued?
ensure that aircraft adhere to

Y N
published noise abatement
procedures consistent with safety?
6.9 Aircraft Airworthiness
6.9 Does the operator have procedures to
ensure that aircraft are maintained
and operated in accordance with their
C of A and the provisions of the
company maintenance program?
(Also see 9 Aircraft Maintenance)
6.10 Use of Oxygen
6.10.1 Does the operator have a procedures
to ensure that when an aircraft is
operated at cabin-pressure-altitudes
above 10,000 ft. (700 hPa) but not
exceeding 13,000 ft. (620 hPa) each
crew member shall wear an oxygen
mask and use supplemental oxygen
for any part of the flight at those cabin
pressure altitudes that is more than
30 minutes in duration?
6.10.2 Where an aircraft is operated at
cabin-pressure-altitudes above
13,000 ft. (620 hPa) does each
person on board the aircraft wear an
oxygen mask and use supplemental
oxygen for the duration of the flight at
those altitudes?
6.10.3 Does the pilot at the flight controls of
an aircraft use an oxygen mask if the
aircraft is not equipped with quick-
donning oxygen masks, and it is
operated at or above FL 250?
for the pilot at the controls to use an
oxygen mask when the aircraft is
operated above FL 410, or if one pilot
leaves the flight deck for any reason
above FL 350?
Recommended Practice
6.11 Passenger Safety Briefing
as applicable for the type of operation,
to ensure that passenger safety
briefings are given for normal
operations? (See ISBAO for details)
6.11.2 Are there procedures to modify
briefings as appropriate for frequent
passengers or mission needs?
6.11.3 Are there procedures to provide
individual briefings for special
circumstances, i.e. passenger
limitations?
6.11.4 Are there procedures to ensure that,
Y N
in the event of an emergency, where
circumstances permit, all passengers
are given an emergency briefing
covering the following items:
a. safety belts or safety/shoulder
harnesses;
b. seat backs, seats and tables
c. carry-on baggage
d. passenger safety briefing cards
e. brace position (when to assume,
how long to remain) and
considerations for side facing
seats
f. evacuation procedures
g. if applicable, life preservers;
flotation devices and life rafts;
and
h. if applicable, evacuation
procedures for an occupant of a
child restraint system?
6.11.5 Are there aircraft specific passenger
safety briefing cards in all aircraft that
at least cover:
a. the location and operation of
emergency exits;
b. the location and use of the
passenger oxygen system (when
installed);
c. the location of life jackets and life
rafts(when on board); and
d. the location of emergency
equipment as required by State of
Registry?
6.12 Use of Checklists
6.12.1 Is there a checklist for each type of
aircraft operated that covers normal,
abnormal and emergency operations
and is it available to crew members?
Is the checklist consistent with the
aircraft flight manual and any SOP?
Does it have a date of issue that
reflects this consistency?
ensure that every crew member
follows the checklist in the
performance of their assigned duties?
6.13.1 Does the operator have a fatigue
management programme that
ensures that all personnel (including
maintenance, pilots, cabin crew, other
crew) involved in the operation do not
Y N
carry out their duties when they are
fatigued and that includes:
a. fatigue management guiding
principles,
b. appropriate training and
education regarding preventive
and operational fatigue
countermeasures;
c. flight and duty time limitations,
and
d. an evaluation process that assess
the effectiveness of the fatigue
management system?
6.13.2 If deviations from the flight and duty
time limitations are permitted, does
the system include:
a. a risk assessment process,
b. the identification of the
management person authorized
to approve the deviation, and
c. a record of the deviation, risk
assessment and mitigation?
6.13.3 Do deviations require the expressed
approval of all personnel involved?
6.13.4 Are deviations from the limits
contained in IS-BAO Implementation
Guide supported by a comprehensive
risk assessment process?
6.14 Travel Health Issues
6.14 If the operator conducts international
operations have they developed
procedures for assessment of health
risks at out of country destinations
and for handling of passengers and
crew should they be exposed to
infectious disease or significant health
risks? (Recommended Practice)
6.15 Seating Requirements
6.15.1 Are there procedures to ensure flight
crew member seating requirements
are met? (See ISBAO for details)
6.15.2 Are there procedures to ensure cabin
crew member seating requirements
are met? (See ISBAO for details)
6.15.3 Are there procedures to ensure
passenger seating requirements are
met? (See ISBAO)
6.16 Cabin Baggage
6.16 Does the operator specify procedures
to ensure that all baggage carried
onto an aircraft and taken into the
passenger cabin is adequately and
Y N
securely stowed?
6.17 Microphones and Headsets
ensure that flight crew members of:
a. large or turbojet aeroplanes on the
flight deck required to communicate
through boom microphones below
the transition level/altitude,
b. helicopters use headsets and
communicate through a boom
microphone at all times?
6.18A Personnel Qualified to Taxi Aeroplane
6.18A Is there a procedure to ensure that an
aeroplane is not taxied on the
movement area of an aerodrome
unless the person at the controls is an
appropriately qualified pilot or:
a. has been duly authorized by the
operator;
b. is fully competent to taxi the
aeroplane;
c. is qualified to use the radio if
radio communications are
required; and
d. has received instruction from a
competent person in respect of
aerodrome layout, and where
appropriate, information on
routes, signs, marking, lights,
ATC signals and instructions,
phraseology and procedures, and
is able to conform to the
operational standards required for
safe aeroplane movement at the
aerodrome.
6.19H Helicopter Rotor Turning Under Power
6.19H Is there a procedure to ensure that
the helicopter rotor shall not be turned
under power for the purpose of flight
without a qualified pilot at the
controls?
6.20 Maintenance Check Flights
6.20 Are there procedures to effectively
manage the risks associated with
Maintenance Check Flights?
6.21 Piloting Competency in Key Safety Areas
6.21 (Recommended Practice)
Are there procedures and training
requirements to ensure each pilot
maintains competency in key safety
areas such as:
a) Manual Flying Skills
b) Stabilized Approaches

Y N
c) Runway Excursion Prevention
d) Automation Management
e) Upset Recovery

Y N
Element 7 Operations in International Airspace
7.1 Sovereign and International Airspace
7.1 a. Are there procedures to ensure
that when operating in the
sovereign airspace of a State
other than the State of Registry,
the flight crew identify and apply
the most restrictive requirements
regarding the State of Registry
and the State where the
operations are being conducted?
b. Are there procedures to ensure
that the rules in force relating to
flight and manoeuvre of aircraft
when operating outside the
airspace of any sovereign state,
i.e. oceanic or high seas, are in
accordance with ICAO Annex 2,
Rules of the Air”?
7.2 Compliance
7.2.1 Has the operator maintained a
process to ensure that flight crews are
familiar with and comply with the
requirements, rules, regulations and
procedures in international and the
various sovereign airspaces in which
they operate?
for discharging responsibility for
disembarking passengers and crew
members from the time they leave the
aircraft until they are accepted for
examination for entry into a State?
7.3 International Airspace Operations Qualifications
7.3.1 a. Is there a process to ensure that
flight crew members engaged in
international operations are
authorized by the chief pilot?
b. Is there a process to ensure that
each flight crew member completes
training in the subject areas as
required by the specific
authorizations and as necessary to
ensure competency in operations in
such airspace?
c. Is there a procedure to ensure such
authorizations are included in the
pilot training records?
7.3.2 Does the training programme ensure
that crews understand the relationship
between State of Registry/Operator
operating rules and procedures and
the ICAO Rules of the Air when
operating in international airspace?

Y N
7.4 Reserved
7.5 Standard Operating Procedures
7.5.1 For operations in international
airspace involving performance based
navigation:
a. Does the operator have standard
operating procedures for
international airspace operations?
b. Are flight crews trained in use of
the international operations SOP?
c. Are copies of the SOP carried on
board the aircraft?
7.6 International Publications Library
7.6 Do the flight crews have access to
publications relevant to flight in
international airspace?

Y N
Element 8 Aircraft Equipment Requirements

8.1 General Requirements
8.1.1 Are the operator’s aircraft equipped in
accordance with the requirements set
out in ICAO Annex 6, Part II or Part III
as applicable, for VFR, IFR and night
operations?
(See section 8.10 – 8.14 of this element)
8.1.2 Is all required aircraft equipment
approved or do they otherwise meet
the technical specifications prescribed
by the State of Registry?
8.2.A Instruments and Associated Equipment - Aeroplanes
8.2.1A Are all aeroplanes equipped with the
instruments and associated
equipment for VFR operations?
(See IS-BAO for details)
equipment for IFR operations?
equipment for Night operations?
8.2.4A Are all aeroplanes equipped with
proper emergency power supply?
8.2.H Instruments and Associated Equipment - Helicopters
8.2.1H Are all helicopters equipped with the
equipment for VFR operations?
equipment for Night or IMC
operations?
equipment for IFR operations?
adequate interior lighting?
8.2.5H Are all helicopters equipped with a
trainable landing light?

Y N
8.3 Operational Information and Documents
8.3.1 Is the following documentation or
information available on the flight
deck:
a. pertinent aeronautical charts;
b. pertinent enroute, terminal area,
and instrument approach
procedure charts;
c. aircraft performance data;
d. aircraft checklists;
e. the operator’s operations manual;
f. SOP manual (where established)
g. the aircraft flight manual;
h. the aircraft minimum equipment
list (MEL) if aircraft is being
operated in accordance with a
MEL;
i. aircraft C of A or other flight
authority and C of R;
j. aircraft radio licence;
k. insurance certificate;
l. documentation required for the
area of operation;
m. interception procedures; and
n. for international commercial air
transport operations, a certified
true copy of the air operator
certificate?
8.4 Seats, Safety Belts and Shoulder Harnesses
8.4.1 Except as provided in 8.4.2.H below,
are all aircraft equipped with:
a. a seat for each occupant of the
aircraft, except for infants under
an age specified by the State of
Registry;
b. a safety belt, having a metal-to-
metal latching device, for each
passenger (other than infants);
c. a shoulder harness for each flight
crew member and any other
person occupying a flight deck
seat or a sideways facing seat;
and
d. a shoulder harness for each flight
attendant seat that is not a
regular passenger seat?
8.4.2.H For helicopter operations where in-
flight transfer of personnel or door-
open operations is required and
approved, involving operations
without a crew seat, is a secure safety
Y N
harness fitted and used?
8.5 Emergency Equipment - General
8.5.1 Are all aircraft equipped with at least:
a. first aid kit;
b. fire extinguishers for use in the
crew, passenger and cargo
compartments; and
c. a crash axe (aircraft with a
seating capacity of more than 19
passengers only, if installed IAW
State of Registry requirements).
8.5.2 For pressurized aeroplanes is there
portable breathing equipment suitable
for use when combating fires on
board the aircraft?
8.5.3 Are there placards that identify the
location of aircraft emergency
equipment?
8.5.4 Are aircraft equipped with means of
ensuring that the following information
and instructions are conveyed to
passengers:
a. when seat belts are to be fastened;
b. when and how oxygen equipment
is to be used if the carriage of
oxygen is required;
c. restrictions on smoking;
d. location and use of life jackets or
equivalent individual flotation
devices where their carriage is
required;
e. location of emergency equipment;
and
f. location and method of opening
emergency exits?
8.5.5 a. Does the operator have available
for immediate communication to
rescue coordination centres, lists
containing information on the
emergency and survival equipment
carried on board the aeroplane?
b. Does the information include the
number, colour and type of life rafts
and pyrotechnics, details of
emergency medical supplies, water
supplies and the type and
frequencies of the emergency
portable radio equipment?
8.6.A Flight Over Water - Aeroplanes

8.6.1 If aeroplanes are operated on
Y N
extended flights over water are they
equipped with a life preserver or
flotation device for each occupant of
the aircraft?
8.6.2 Does the operator of aeroplanes have
a process to determine survival risks
involved in extended flights over water
and based on the risk assessment
ensure the aircraft is equipped with:
a. Life rafts available in sufficient
numbers to carry all persons on
board carried in the aeroplane?
b. Are these life rafts provided with
distress signalling devices and
life-saving equipment, including a
means of sustaining life,
appropriate to the area of
operation?
8.6.H Flights Over Water - Helicopters
8.6.1 Are helicopters fitted with a
permanent, or rapidly deployable,
means of flotation so as to ensure a
safe ditching when engaged in any
overwater operations where it is likely
that a forced ditching manoeuvre
would be executed in the case of a
power-plant failure?
8.6.2 Are helicopters operating in
accordance with 8.6.1 equipped with:
a. lifejackets with illumination for
each person on board,
b. life rafts in sufficient number to
carry all persons on board the
helicopter,
c. with the life raft equipment
providing means of sustaining life
as appropriate to the operations
being undertaken,
d. pyrotechnical distress signals
equipment?
for helicopter occupants to wear ether
survival suits or life jackets when
offshore operations are being
conducted?
Does the operator have procedures
for survival suits to be worn by all
occupants when the sea temperature
is less than 10°C or when the
estimated rescue time exceeds the
calculated survival time, except when
temperature conditions on the flight
deck make the wearing of survival
suits a hazard?
Y N
to ensure that life jackets are
available to all on-board when
helicopters are taking off or landing
over water and there is a risk of
ditching?
8.6.6 Are the life rafts required in 8.6.2.b
deployable by remote control?
8.6.7 If the life rafts referred to above are
not deployable by remote control and
have a mass of 40 kg or more is there
a means of mechanical assist
deployment?
8.7 Flights Over Remote Land Areas
8.7 If aircraft are operated across land
areas which have been designated as
areas in which search and rescue
would be especially difficult, are they
equipped with signalling devices and
life-saving equipment (including
means of sustaining life) as is
appropriate to the area overflown?
8.8 High Altitude Flights – Oxygen Requirements
8.8.1.A Are aeroplanes that are intended to
be operated at high altitudes
equipped with sufficient oxygen
storage and dispensing apparatus
capable of storing and dispensing the
oxygen supplies required under
section 6.2.6?
8.8.1.H Do helicopters when intended to be
operated at altitudes where the use of
oxygen has been prescribed, carry
equipment for storing and dispensing
the oxygen supplies required in 6.2.6?
8.9 Icing Protection and Weather Detection Equipment
8.9.1 Has the operator ensured that only
aircraft that are certified and equipped
to cope with such conditions are
operated into known or forecast icing
conditions?
8.9.2.A Are pressurized aeroplanes equipped
with operative weather detection
equipment, when appropriate?
8.9.2.H Are helicopters which are involved in
passenger carrying operations at
night or under IFR in areas where
thunderstorms may be expected,
equipped with weather-detecting
equipment capable of detecting

Y N
thunderstorms?
8.10.A ELT - Aeroplanes
8.10.1 Are the operator’s aeroplanes
equipped with ELTs except as
provided in 8.10.2, with at least one
ELT of any type?
8.10.2 Are all aeroplanes for which the
individual Certificate of Airworthiness
was first issued after 1 July 2008 shall
be equipped with at least one
automatic ELT?
8.10.3 It is recommended that all aircraft
carry an automatic ELT.
8.10.4 Are ELTs carried to satisfy the
requirements of 8.10.1 and 8.10.2
capable of operation on both 406 MHz
and 121.5 MHz simultaneously in
accordance with the relevant
provisions of Annex 10, Volume III?
8.10.H ELT - Helicopters
8.10.1 Are the operator’s helicopters
equipped with at least one automatic
ELT?
8.10.2 Are all helicopters operating over
water in accordance with 8.6.1 a. or b.
equipped with at least one ELT(S) in a
raft or life jacket?
8.10.3 Are ELTs carried to satisfy the
requirements of 8.10.1 and 8.10.2
capable of operation on both 406 MHz
and 121.5 MHz simultaneously in
accordance with the relevant
provisions of Annex 10, Volume III?
8.11.A GPWS - Aeroplanes
8.11.1 Are the operator’s aeroplanes with a
maximum certificated take-off mass in
excess of 5 700 kg or authorized to
carry more than nine passengers
equipped with a ground proximity
warning system which has a forward-
looking terrain avoidance function?
8.11.2 Does the ground proximity warning
system provide automatic timely and
distinctive warning to the flight crew
when the aeroplane is in potentially
hazardous proximity to the earth‘s
surface?
8.11.3 Does the ground proximity warning system provide, as a minimum, warnings of at least the
following circumstances:
a. Excessive descent rate;

Y N
b. Excessive altitude loss after take-
off or go-around; and
c. Unsafe terrain clearance?
8.11.4 a. Does the operator have a process
to ensure that the data base for
the GPWS is current?
b. Are the pilots trained in use of the
system?
8.11.H GPWS - Helicopters
8.11.1 For helicopters that are equipped with a GPWS, does the GPWS provide:
a.
i. Automatic, timely and distinctive
warning to the flight crew when
the aircraft is in potentially
hazardous proximity to the earth‘s
surface, and
2. As a minimum, warnings of at
least the following circumstances:
A. Excessive descent rate,
B. Excessive altitude loss after
take-off or go-around, and
C. Unsafe terrain clearance?
b.
Does the operator have a process
to ensure that the data base for
the GPWS is current?
c. Are the pilots trained in use of the
system?
8.12 ACAS II (TCAS II)
8.12.1 Are all turbine-engined aeroplanes of
a maximum certificated take-off mass
in excess of 15 000 kg or authorized
to carry more than 30 passengers, for
which the individual airworthiness
certificate is first issued after 1
January 2007, equipped with an
ACAS II?
8.12.2 Are aircraft as described above but
with and individual C of A first issued
after 1 Jan 2005 equipped with an
ACASII? (Recommended Practice)
8.12.3 Are all turbine-engined aeroplanes of
a maximum certificated take-off mass
in excess of 5 700 kg, or authorized to
carry more than 19 passengers, for
which the individual airworthiness
certificate is first issued after 1
January 2008, equipped with an
ACAS II? (Recommended Practice)
8.13 Transponder and Altitude Reporting System
8.13.1.A Are all aeroplanes equipped with a
pressure altitude reporting
transponder?
(Exception - VFR only operations that
have been exempted by the
Y N
appropriate civil aviation authorities)
8.13.1.HAre all helicopters equipped with a
pressure altitude reporting
transponder, unless exempted by the
appropriate civil aviation authorities?
8.14.A FDR and CVR - Aeroplanes
8.14.1A Are aeroplanes equipped with FDR
and /or CVR (See IS-BAO for details)
TO Mass>27000kg – Type I FDR
8.14.2A TO Mass>5700kg – Type IA FDR
8.14.3A TO Mass>5700kg – Type II FDR
8.14.4A TO Mass>27000kg - CVR
8.14.5A TO Mass>5700kg – CVR
8.14.6A Are there procedures to ensure that,
in the event an aeroplane becomes
involved in an accident or incident, the
all related flight recorder records, and
if necessary the associated flight
recorders are preserved, and their
retention in safe custody pending their
disposition as determined in
accordance with ICAO Annex 13?
8.14.7A Are there procedures to ensure that
Flight data and cockpit voice
recorders are not switched off during
flight time?
8.14.8A Does the operator have procedures
on the post-flight protection and use
of flight and cockpit voice recorder
data?
8.14.H FDR and CVR - Helicopters
8.14.1H Are helicopters equipped with FDR
and /or CVR equipped as required?
TO Mass>7000kg-Type IV FDR
8.14.2H TO Mass>3180kg – Type IVA FDR
8.14.3H TO Mass>3180kg – Type V FDR
8.14.4H TO Mass>7000kg - CVR
8.14.5H TO Mass>3180kg – CVR
8.14.6H Are there procedures to ensure that,
in the event a helicopter becomes
involved in an accident or incident, the
all related flight recorder records, and
if necessary the associated flight
recorders are preserved, and their
retention in safe custody pending their
disposition as determined in

Y N
accordance with ICAO Annex 13?
8.14.7H Are there procedures to ensure that
Flight data and cockpit voice
recorders are not switched off during
flight time?
8.14.8H Does the operator have procedures
on the post-flight protection and use
of flight and cockpit voice recorder
data?
8.15 MEL
8.15.1 Where a master minimum equipment
list (MMEL) is established for the
type(s) or aircraft used, has the
operator devised a MEL approved by
the State of Registry?
8.15.2 Are flight crews and maintenance
personnel trained in its use?
Is a copy of the MEL carried on board
the aircraft?
8.16 Comm and Nav Equipment
8.16.1 Are all aircraft equipped with radio
communication equipment to permit
the pilot to conduct two-way
communications on the appropriate
aeronautical frequencies?
8.16.2 Are all aircraft equipped with sufficient
radio navigation equipment to receive
radio signals from the transmitting
facilities to be used and to permit the
aircraft to navigate in the event of the
failure of one navigation unit?
ensure that electronic data bases are
compatible with the intended function
of the equipment and are current?
8.16.4.A Are large and turbojet aircraft
equipped with boom mikes at all flight
crew stations?
8.16.5.H Are helicopters equipped with headset
with boom microphone and a transmit
button on the flight controls for each
required pilot and crew member at his
working station?

Y N

Y N
Element 9 Aircraft Maintenance Requirements
9.1 Maintenance Control System
9.1.1 Does the operator, other than one to
which 9.1.2 applies, have a
maintenance control system that is
appropriate to the type and number
of aircraft operated and the manner
in which the maintenance is
conducted?
9.1.2 Does an operator to which the EASA
rules apply have a continuing
airworthiness management system
that meets the requirements of (EC)
No 2042/2003 Annex I (Part-M) as
amended?
The remainder of Element 9.1 applies only to those operators to which section 9.1.1 applies.
Note 1: It is the owner's/lessee's/operator's (as applicable) responsibility to take all appropriate actions to
ensure adequate oversight of the contracted CAMO for the continued airworthiness of its aircraft/fleet.
See IG 9.1.2 for more information.
Note 2: The CAMO oversight process should be integrated into the compliance monitoring system
required by IS-BAO 3.3.1.
9.1.3 Does the operator have a written
description of its maintenance control
system in the company operations
manual or maintenance manual?
9.1.4 Does the maintenance control system documentation contain at least the following information:
a. Where maintenance functions
have been assigned:
i. The position or title of the person
to whom functions have been
assigned?
ii. A description of the functions and
scope of work that have been
assigned to each position, person
or organization?
iii. Where necessary for clarity, a
chart depicting the distribution of
functions and lines of authority (if
not depicted in the organizational
chart)?
b. For elementary work or preventive maintenance and aircraft servicing:
i. Identification of those standards or
maintenance data (aircraft
manufacturer’s, CAA’s or other) to
be used?
ii. The procedures to confirm that
regulatory information and
technical data appropriate to the
work performed are used;
iii. Details of the methods used to

Y N
record the maintenance,
elementary work/preventive
maintenance or servicing
performed, and to ensure that any
defects are recorded in the aircraft
technical record;
c. Has the operator identified a
maintenance schedule/
programme authorized by the
State of Registry?
d. Is there a detailed description of
the procedure used to ensure that
any maintenance tasks required
by the maintenance schedule/
programme, an airworthiness
directive, or any task required for
the rectification of a defect is
completed within the time
constraints specified in national
regulations?
e. Is there a description of the
assessment programme for
aircraft Service Bulletins and
Airworthiness Directives and the
associated documentation?
f. Are there procedures to ensure
that only parts and materials that
meet regulatory requirements
and manufacturer’s
specifications are used in the
performance of maintenance,
elementary work/preventive
maintenance or servicing,
including any details respecting
part-pooling arrangements that
have been entered into?
g. Are there procedures to ensure
that properly calibrated tools are
used in the performance of
maintenance, elementary
work/preventive maintenance or
servicing?
h. Is there a description of the
maintenance training and
required competencies of the
maintenance staff?
i. Is there a procedure for
maintaining personnel and
training records?
j. Is there a procedure to ensure
that the Basic Empty Weight
(BEW) of an aircraft is
maintained, current and properly
documented?
k. Is there a process to obtain a
Special Flight Permit or Special
Y N
Flight Authorization?
l. Are there procedures for a tool
control programme designed to
ensure tools, supplies, and test
equipment are accounted for
following maintenance performed
on an aircraft?
m. Is there a description of the
fatigue management system?
(See section 6.13 for
requirements)
n. Are there procedures to manage
the risks associated with
maintenance personnel working
alone?
to provide a copy of the relevant
manual or maintenance manual
section that details the maintenance
control system, or relevant portions
thereof, to each person or
organization who performs or
certifies work?
9.1.6 In the part of its manual that describes its maintenance control system, does the operator include
defect recording and rectification control procedures for:
a. Recording aircraft defects?
b. Ensuring that defects are
rectified in accordance with
regulatory requirements and
manufacturer’s specifications?
c. Detecting defects that recur and
identifying those defects as
recurring defects?
d. Scheduling, within the permitted
period of deferral, the
rectification of defects whose
repair has been deferred?
9.1.7a Are there procedures that ensure the aircraft are:
i. Maintained in an airworthy
condition,
ii. Appropriately equipped,
configured and maintained
for the intended use, and
iii. Maintained in accordance
with the authorized
maintenance program;
9.1.7b Are there procedures to ensure that
all MEL requirements are met?
9.1.7c Are there procedures to ensure
adherence to State of Registry
regulations and standards?
9.1.7d Are there procedures to ensure a
maintenance release has been
Y N
completed following maintenance?
9.1.8 If there have been any deviations
from the procedures in the
maintenance control system do they
conform to national regulations and
are substantiated by a risk analysis?
9.1.9 Does the operator have a procedure that ensures that the following records are kept on each
aircraft for appropriate periods:
The records in 9.1.9.a. to 9.1.9.e., shall be kept for a minimum period of 90 days after the unit to
which they refer has been permanently withdrawn from service and the records in 9.1.9.f. for a
minimum period of one year after the signing of the maintenance release.
State of Registry requirements for record retention may vary and must be respected.
a. Total time in service for the aircraft
and life-limited components?
b. Current status of compliance with
applicable mandatory continuing
airworthiness information,
including life limited components?
c. Appropriate details of
modifications and repairs to the
aircraft?
d. Time in service since last overhaul
of the aircraft or its components
subject to a mandatory overhaul
life?
e. Current status of the aircraft’s
compliance with the maintenance
programme?
f. Detailed maintenance records to
show that all requirements for the
signing of a maintenance release
have been met?
to ensure that continuing
airworthiness information resulting
from maintenance and operational
experience is transmitted to the State
of Registry as required?
9.1.11 For an operator of turbojet-engined aeroplanes OR those with a maximum take-off mass > 5700
kg OR any aircraft engaged in commercial operations, does the maintenance program:
a. Observe Human Factors principles
according to the State of
Registry’s guidance material?
b. Include, if applicable, a continuing
structural integrity programme?
c. Include, when applicable and
approved by the State of
Registry, condition monitoring
and reliability programme
descriptions for aircraft systems,
components and power plants?
9.2 Maintenance Agreements

Y N
9.2.1 Does the operator have a system
that ensures that no person or
organization performs maintenance
on operator aircraft unless the
person is an employee of the
operator or has been authorized to
perform the work under the terms of
a written maintenance agreement or
other form of authorization specified
in the company operations manual or
maintenance manual?
9.2.2 Has the operator included provisions
in the company operations manual
for flight crew to obtain maintenance
services when away from home
base?
9.2.3 Does the operator include provisions
in maintenance agreements to
ensure that maintenance personnel
do not carry out maintenance work
when they are fatigued?
9.3 Person Responsible for Maintenance
9.3.1a Has the operator appointed a person
to be responsible for its maintenance
control system?
9.3.1b Is that person authorized to remove
aircraft from operation where the
removal is justified because of non-
compliance with the requirements of
national regulations or because of a
threat to the safety of the aircraft,
persons or property?
9.3.2 Has the operator provided the person
who is responsible for the
maintenance control system with the
staff, facilities and other resources
necessary to ensure that the
maintenance is conducted in
accordance with the civil aviation
authority requirements and meets the
safety management goals of the
operator?
9.4 Maintenance Personnel Recency
9.4.1 Does the operator have a process to
ensure that persons who hold
maintenance release authority have
had at least six months experience in
the preceding 24 months?

Y N

Y N
Element 10 Company Operations Manual
10.1 Does the operator provide each
person concerned with an operations
manual containing all the instructions
and information necessary for
personnel to perform their duties?
Is the manual amended or revised as
necessary to ensure that the
information contained in it is kept up
to date?
Are all amendments or revisions
issued to all personnel that are
required to use the manual?
10.2 Does the manual (or set of manuals) contain at least the following (non-commercial ops only)
a. Table of contents?
b. Amendment control page and list
of effective pages?
(Unless the entire document is re-
issued with each amendment and the
document has an effective date on it)
c. Duties, responsibilities and
succession of management and
operating personnel?
d. Safety management system?
e. Operational control system?
f. MEL procedures (if applicable)?
g. Normal flight operations?
h. SOPs (may be a separate manual
for each aircraft type)?
i. Weather Limitations?
j. Fatigue Management System for
both operations and maintenance
personnel?
k. Emergency equipment and
operating procedures?
l. Accident/Incident consideration?
m. Personnel qualifications and
training?
n. Record Keeping?
o. Maintenance Control System?
p. Security Procedures?
q. Performance operating
limitations?
r. use/protection or FDR/CVR
records, if installed?
s. Handling of dangerous goods?

Y N
10.3 Does the company operations manual
contain a description of the process to
allow deviations (if deviations are
allowed) from the provisions
contained in it and specify the person
who may approve such deviations?
Do deviations identify the associated
conditions under which they are
permitted or required?
Are deviations based on a risk
assessment process?
10.4 Is the design of the company
operations manual and all associated
manuals based on good Human
Factors principles?

Y N
Element 11 Emergency Response Plan
11.1 Does the operator have a plan
detailing the procedures to be
followed in the event of an accident,
incident or other emergency that is
appropriate for the operation?
11.2 Does the emergency response plan
address in-flight incidents involving
injuries or serious medical problems
suffered by passengers or crew?
11.3 Does the emergency response plan
address accidents and incidents not
involving aircraft flight operations?
11.4 Does the emergency response plan include at least:
11.4a Procedures for the flight crew or
organization to notify the appropriate
authorities in the State in which the
accident occurred, and to seek
medical assistance, as required?
11.4b Procedures for the flight operator
personnel to notify organization
officials of the accident, incident or
event?
11.4c Procedures for the operator to notify
State agencies of the accident, as
may be required by law?
11.4d Procedures for notification of next of
kin?
11.4e On-site procedures to be taken by the
flight and cabin crew to assist
passengers, prepare visual distress
signals (if in a remote area), and
preserve the integrity of the accident
site?
11.4f Procedures for dealing with questions
from and providing assistance to the
families of passengers and crew
members?
11.4g Procedures for dealing with questions
from the media?
11.4h Procedures for participating or co-
operating with State agencies and
police authorities who may be
investigating the accident?
11.4i Considerations for dealing with the
impacts and effects of the accident on
the organization’s operations and on
employees? (i.e. trauma counselling
services and other crises intervention
support for persons involved or
affected by the event)

Y N
11.5 Is training and testing on the
emergency response plan conducted?

Y N
Element 12 Environmental Management
12.1 Does the operator have a process for ensuring compliance with national and local environmental
laws and requirements related to:
12.1a Noise abatement procedures,
consistent with safety including
airport curfews?
12.1b Ground operations, including
aircraft fuelling and de/anti-icing
procedures?
12.1c Spill containment of toxic and
flammable materials and chemicals
including disposal of collected
materials?
12.1d The disposal of waste materials?
12.1e The disposal of international
garbage?
12.1f The construction and operation of
the operator’s hangars and other
facilities including fuel storage
facilities?
12.1g Operations subject to emissions
charges, fees, or purchase of
credits related to Market Based
Measures regulations?
make flight crews aware of local
environmental rules and procedures
at destination and en-route airports?

Y N
Element 13 Occupational Health and Safety
13.1 Does the operator have a process for identifying and complying with all national and local
occupational health and safety laws and requirements related to:
13.1a Development and implementation
of workplace safety programs?
13.1b Compliance with fire safety, first aid
and sanitary requirements?
13.1c Provision of safety and protective
clothing, devices and equipment,
particularly fall protection for aircraft
maintenance personnel?
13.1d Provision of safety information and
training to employees?
13.1e Ensuring that machinery, tools and
equipment, including lifting
equipment, meets safety
standards?
13.1f Ensuring that hazardous materials
are controlled and that employees
have information and training in
their handling and storage?
ensure that all company personnel
and passengers accessing the
aviation environment are made aware
of OHS requirements and adhere to
the operator’s associated
procedures?
manage the safety risks relating to
any person who works alone?

Y N
Element 14 Transportation of Dangerous Goods
14.1.1 Has the operator ensured that
dangerous good are not transported
except where authorized and in
accordance with ICAO Technical
Instructions for the Safe Transport of
Dangerous Goods or the IATA
Dangerous Goods Regulations?
14.1.2 Has the operator taken steps to
advise passengers as to what
constitutes dangerous goods, and
whether and how those goods can be
carried on aircraft?
14.1.3 Does the operator train aircraft
crewmembers on these procedures at
least every two years?
The remainder of this section is not required if the operator does not have Transportation of
Dangerous Goods authority.
14.2.1 Has the operator met all State
regulatory requirements for the
transportation of dangerous goods?
14.2.2 Has the operator ensured that all dangerous goods are:
a. Classified?
b. Packed?
c. Labelled and Marked?
d. Loaded?
e. Stowed?
f. Accompanied by documentation?
g. Transported in accordance with
the provisions of the ICAO
Technical Instructions for the Safe
Transport of Dangerous Goods or
the IATA Dangerous Goods
Regulations and the rules of the
State of the operator?
ensure that all personnel involved in
the transportation of dangerous goods
are trained and certified in accordance
with the ICAO or IATA requirements
and those of the State of the
operator?
14.2.4 Does the operator have a system to
advise their shipping department of
what constitutes dangerous goods,
and whether and how those goods
can be carried on aircraft?
Have aircraft crew members received
training on these procedures in the
last two years?

Y N
ensure that dangerous goods are not
accepted from third parties for
transportation unless the shipper has
complied with all relevant ICAO or
IATA provisions and the rules of the
State of the operator?
ensure that the PIC of their aircraft is
informed of what dangerous goods
are being carried on board the
aircraft, as early as practicable before
the departure of the aircraft?
ensure that if an aircraft carrying
dangerous goods is involved in an
accident or serious incident,
information on the dangerous goods
on board is provided to emergency
personal, the authorities of the State
in which the accident occurred and
the State of the operator without
delay?
ensure that if an aircraft carrying
dangerous goods is involved in an
incident, information on the
dangerous goods on board is
provided to emergency personal and
the authorities of the State in which
the accident occurred if such
information is requested?

Y N
Element 15 Security
15.1 Has the operator established, and
maintained a security programme that
is proportional to the threat against
the operator, its personnel, aircraft
and facilities?
15.2 Where a security programme has been established does it include:
a. Threat assessment process?
b. Preventive measures designed to
deter and prevent the commission
of unlawful acts?
c. Responsive measures to be taken
when an unlawful act has been
committed against the operator?
d. Appropriate training and testing of
personnel involved?

Conform Remarks and Objective Evidence of Non-
Item N/A conformities
Y N
Element 16 In-Flight Inspection
An In-Flight inspection is not a required part of an IS-BAO audit. However, should it be agreed with the
operator that an In-Flight inspection should be conducted the following protocol may be used.
The objective of an In-Flight inspection is to assess the compliance of aircraft crew members with the
provisions of the company operations manual, SOPs and relevant operator directives, as well as with
safe operating procedures.
Flight Operations
1. Flight Preparation
a. Weather Briefing
b. NOTAMs
c. Other Flight Planning Info
d. Flight & Duty Time
2. Flight Planning
a. Route Analysis
b. Fuel Consumption
c. Alternates
d. Weights and Performance
3. Weight & Balance
4. Aircraft Servicing & Ramp
a. Fuelling Procedures
b. Load Security
c. Ground Handling
d. Aircraft Parking
5. Pre-Flight
a. External Inspection
b. Cabin & Flight Deck
c. Emergency Drills
6. Passenger Safety Briefing
7. Pre-Start
8. Start & After Start
9. Taxi & Take-off
10. Radio Procedures & ATC

Y N
11. Departure Procedures
a. Engine handling
b. ATC Procedures
c. Noise Abatement
d. Lookout
e. Checks
f. Radio Procedures
12. Climb Procedures
13. Cruise Procedures
a. En-route Comm
b. Navigation
c. Flight Management
14. Approach Procedures
a. Planning
b. Descent
c. Final Approach
d. Landing & Taxiing
15. Shutdown
16. Flight Log, Aircraft Log & Defect

Recording
17. Passenger Deplaning
18. Crew Resource Management
19. Crew Discipline

Y N
Aircraft
1. Manuals & Related Documents
2. MEL
3. C of A & C of R and AOC, if

required
4. Aircraft Log
5. Maintenance Release
6. Aircraft Equipment
7. Emergency Equipment
8. Passenger Safety Briefing Card

IS-BAO Audit Finding Form
8.3 IS-BAO Audit Finding Form
NUMBER ___ OF ___
OPERATOR NAME NON-CONFORMITY CATEGORY
ADDRESS MINOR MAJOR
IS-BAO ELEMENT & REF. # OPERATORS M ANUAL OR PROCEDURE AND REFERENCE
DETAILS OF FINDING [SHOW CAUSE/EFFECT/CRITICALITY IAW APM SECTIONS 6.2 & 6.3]
OBJECTIVE EVIDENCE
OPERATOR REMEDIAL ACTION PLAN (INCLUDING ESTIMATED DATE OF PLAN COMPLETION)
Manager of the Operation Signature Date
Remedial Action Plan Acceptable Not Acceptable
AUDITOR COMMENTS AND FOLLOW-UP – FOR M AJOR NON-CONFORMITY

Comments
Follow-up Review Acceptable Not Acceptable

IS-BAO Audit Finding Form
ADDITIONAL OBJECTIVE EVIDENCE OR DETAILS

APPENDIX A - AUDITING AIRCRAFT MANAGEMENT COMPANIES
Management Company Audits
IS-BAO registration has been available to and used by a number of aircraft management companies over
the life of the program. However, the addition of larger companies offering aircraft management services
for non-commercial operations has introduced elements that must be considered during the audit. Among
them are:
Company size – Management companies comprising a large number of operators providing both private
and commercial operations are becoming more common. Taken together these operations may
encompass scores or even hundreds of aircraft/personnel.
Multiple bases – Few management companies provide services to clients at a single base, with the norm
being from two to sometimes more than 20 bases.
Changing constituency – Clients enter into or terminate management contracts at will, creating a
constantly changing workforce and aircraft roster.
Mission diversity – Clients inevitably desire different frequency, type and levels of service.
While the structure of IS-BAO is designed to accommodate the aircraft management company concept
the variables mentioned above must be considered when conducting an audit. These are not changes to
the methodology set forth in the IS-BAO Audit Procedures Manual, but points of emphasis to be
addressed when conducting a management company audit:
Management company central operations

 Has the company established a management structure, oversight methodology and procedures
that will accommodate the needs of all of their clients?
 Are the required accountabilities and responsibilities inclusive of all client operations clearly
stated within the company operations manual, SMS and emergency response plan?
 Is there an effective internal evaluation program to ensure that all IS-BAO policies, standards and
procedures are being performed adequately by all personnel?
Management Contract
 Does the management contract clearly define the roles and accountabilities of each party and
require compliance with stated procedures and provisions?
SMS
 How is the SMS managed at the management company and within each of the client locations?
 How is the SMS integrated between the management company and its clients?
Accommodating new clients

 When a new client is received, what provisions are made to ensure that any new personnel are
aware of the IS-BAO related systems, process and procedures? This will include indoctrination,
training and verification of required knowledge.
Multiple bases
 Are there methods for monitoring performance and conformance of all operating bases?
 How does the management company ensure that all operations are in compliance with applicable
State of registry regulations and in conformance with IS-BAO standards and procedures?
 Are actions taken to rectify deficiencies noted during the internal evaluation process and conduct
post implementation reviews?
Sampling
 Personnel at a minimum of 10% of the management company clients should be interviewed to
ensure adequate knowledge of and conformance with IS-BAO standards.

 If multiple bases are involved, these interviews should be conducted at the main base and no less
than one satellite base.
 Management companies with clients at more than 4 satellites should have interviews performed
with clients at following number of bases:
o 4-8 satellites – 2 bases;
o more than 8 satellites -- 3 bases.
Audit Report
The audit report for a management company providing comprehensive services should:
 Clearly indicate the size and scope of operations and level of services provided.
 Comment on all of the features listed in the above bulleted statements.

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IS-BAO

Internal Audit Manual

International Business Aviation Council (IBAC)

No part of this document may be reproduced or utilized in any

Number Date Date Entered Entered By

1 January 1, 2005 Included Included

2 January 1, 2006 Included Included

3 January 1, 2007 Included Included

4 January 1, 2008 Included Included

5 January 1, 2009 Included Included

6 January 1, 2010 Included Included

7 January 1, 2011 included included

8 January 1, 2012 Included Included

9 January 1, 2013 Included Included

10 January 1, 2014 included Included

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LIST OF EFFECTIVE PAGES

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1.2 Structure of the Manual

1.3 Definitions and Audit Terminology

Adequate: fulfilling minimal requirements; satisfactory; acceptable; sufficient.

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Non-conformity: the non-fulfilment of a requirement specified in the IS-BAO.

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2.0 IS-BAO – AN INTERNATIONAL STANDARD FOR BUSINESS AIRCRAFT OPERATIONS

2.2 IS-BAO Standards Board

2.3 Keeping the IS-BAO Current

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3.0 IS-BAO INTERNAL AUDITS

3.1 Internal Audit Programs

3.2 Audit Objectives and Scope

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3.3 Audit Principles

3.3.2 Transparency and disclosure

3.3.4 Systematic, consistent and objective

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Figure 3.1 Internal Audit Plan Example

3. SMS HG, CC, EG IA AC IA AC

4. Organization & Personnel HG, CC IA AC

5. Training & Proficiency CC, FP IA AC

6. Flight Operations CC, FP IA AC

7. Ops in Intn’l Airspace CC, FP IA AC

8. Aircraft Equipment EG, CC IA AC

10. Ops Manual CC, FP IA AC

11. Emerg Response Plan CC, FP IA AC

12. Environmental Mgt. HG IA AC

IS-BAO Audit Audit

Legend IA - Internal Audit

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