The aim of this paper is to assess whether audit may be recognised as the evaluation tool for management systems in terms of their functioning and ensuring constant improvement. The paper content refers to the role of both internal and external audit. It also includes a characteristic of an internal auditor as a person directly responsible for efficient and effective audit. A correlation between the management system and the management process based on the guidelines is a subject of the analysis, too. The paper includes also the presentation of the safety management system and ship energy efficiency management systems the implementation of which is obligatory at ships. However, they differ in the methodology of the efficiency assessment. The author analysed the data previously collected and the information obtained during interviews with individuals to whom were delegated the duties in the scope of the both management schemes. The possibility of the using audit as a tool to improve the energy efficiency of ships is also considered hereunder. A proposed solution that may be applied to develop detailed standards in terms of the ship energy efficiency management process is also included.
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