Audit Organisations and Process
IOSA audits are carried out by organisations accredited by IATA. Accreditation of an audit organisation (AO) is therefore the process used by IATA to regulate and control the conduct of audits and to ensure the necessary level of IOSA programme quality and standardisation.
The IOSA audit report is the official final record of an audit containing information regarding the conduct and results of the audit, implementation of corrective actions and closure of all findings. The IOSA audit report is the property of the auditee airline, but is subject to extensive quality control verification by IATA.