The precise requirements are specified in each relevant directive, but essentially Declarations of Conformity should include the following: business name and full address of the manufacturer and, where appropriate, his authorised representative; for machinery, the name and address of the person authorised to compile the technical file, who must be established in the Community; description and identification of the product, which may including information on model, type, and serial number a declaration as to which Directive(s) the product fulfils all relevant provisions where appropriate, a reference to the harmonised standards used, and to which conformity is declared where appropriate, the name, address and identification number of the notified body which carried out conformity assessment the identity and signature of the person empowered to draw up the declaration on behalf of the manufacturer or his authorised representative

When must a Declaration of Conformity be provided? For most new products the Declaration of Conformity must accompany the product through the supply chain to the end user.

This document should declare key information, including: the name and address of the organisation taking responsibility for the product a description of the product list which product safety Directives it complies with may include details of relevant standards used and be dated, and signed by a representative of the organisation placing it on the EU/EEA market.

It provides the following benefits: Competitive advantage: accreditation provides independent assurance that your staff is competent. It can sets you apart from the competition, and enable you to compete with larger organisations. Market access: accreditation is specified by an increasing number of public and private sector organisations. UKAS accreditation is also recognised and accepted globally, therefore opening up opportunities overseas. Accreditation can highlight gaps in capability, thereby providing the opportunity for improved organisational efficiency and outputs There are a number of insurance brokers and underwriters that recognise accreditation as an important factor in assessing risk, and can therefore offer lower premiums.

Organisations can save time and money by selecting an accredited and therefore competent supplier.

Provide an alternative to Regulation whilst ensuring the reliability of activities that have the potential to impact on public confidence, health and safety or the environment.

The auditor's unqualified report contains three paragraphs. The introductory paragraph identifies the financial statements audited, states that management is responsible for those statements, and asserts that the auditor is responsible for expressing an opinion on them. The scope paragraph describes what the auditor has done and specifically states that the auditor has examined the financial statements in accordance with generally accepted auditing standards and has performed appropriate tests. The opinion paragraph expresses the auditor's opinion (or formally announces his or her lack of opinion and why) on whether the statements are in accordance with generally accepted accounting principles.

Major types of audits conducted by external auditors include the financial statements audit, the operational audit, and the compliance audit. A financial statement audit (or attest audit) examines financial statements, records, and related operations to ascertain adherence to generally accepted accounting principles. An operational audit examines an organization's activities in order to assess performances and develop recommendations for improvements, or further action. Auditors perform statutory audits which are performed to comply with the requirements of a governing body, such as a federal, state, or city government or agency. A compliance audit has as its objective the determination of whether an organization is following established procedures or rules.

the auditor's final report to management often includes recommendations on methodologies of improving internal controls that are in place.

advances in information technology in conjunction with real-time approaches to conducting business are challenging the auditing profession.

emphasis has historically been placed on a periodic, backward-looking approach whereby key events and activities are often identified long after their occurrence or simply undetected. Given that recent developments and technologies facilitated a movement away from the historical paradigm and toward a more proactive approach, it is essential that auditors understand what the future audit entails and how they might begin to envision a logical progression to such a state

Furthermore, refinements of audit standards generally consisted of reactionary measures that occurred in response to significant negative business events.

In environmental studies, Lynch and Veland [45] introduced the concept of urgent governance, distinguishing between auditing for system reliability vs societal harm. For example, a power plant can be consistently productive while causing harm to the environment through pollution [42].

the organizations designing and deploying algorithms can through governance structures. Proposed standard ISO 37000 defines this structure as "the system by which the whole organization is directed, controlled and held accountable to achieve its core purpose over the long term.

he organizations designing and deploying algorithms can through governance structures. Proposed standard ISO 37000 defines this structure as "the system by which the whole organization is directed, controlled and held accountable to achieve its core purpose over the long term.