Section 9(2) in The Merchant Shipping (Management for the Safe Operation of Ships) Rules, 2000
(2)It shall be duty of the Company to -(a)inform the Company's employees about the objectives and scope of the Audit;(b)to appoint responsible members of staff to assist the Auditor.(c)provide the relevant documents, records and information needed by Auditor to ensure an effective and efficient verification process.(d)provide access and objective evidence as requested by Auditor(s).(e)co-operate with the Auditor to permit the audit objectives to be achieved.
