evidence to suggest that companies with poor safety attitudes are able to successfully deceive auditors.
The paper suggests that voluntary OHS audit systems are embedded in structural problems that set limits
to what they can reasonably be expected to accomplish. The fundamental issues are about naivety and the
intrinsic viability of self-regulation. In a broader view however, the adoption of such systems might well be
endorsed by policymakers because of their positive impact on OHS. It is clear though, that such systems cannot
substitute authority enforcement activities.