PLANNING FOR EFFECTIVE SAFEGUARDS AUDITS

10CFR 70.57(b)(2), 70.58(c), 73.26(h)(6), 73.40(d), 73.46(g)(6), and 73.55(g)(4) require licensees to conduct independent safeguards audits at least every twelve months. The key features of a system for implementing safeguards audits are described. Methods are presented for organizing an audit program that ensures adequate coverage of the auditing responsibility; for thorough preaudit preparation by the audit team; for facilitating effective auditor-auditee communication and cooperation during the audit; for producing complete and accurately documented findings; and for ensuring adequate and timely implementation of corrective actions. Suggestions are offered to both the audited and auditing organizations on how the classical adversarv audit process ran be restructured into a cooperative activity. The result can be a reduction in the resources expended by both organizations and an increase in the auditor's independence, thoroughness, and effectiveness at uncovering and correcting «r«y situations at variance with the applicable requirements; as well as identification of improvements in the efficiency and effectiveness of the safeguards system.