In order to clarify the basic requirements of the occupational safety and health management system, encourage employers to adopt reasonable occupational safety and health management principles and methods, control their occupational safety and health risks, and continuously improve their occupational safety and health performance, the occupational safety and health management system audit specification is specially formulated.

This specification applies to any employer who wishes to:

(1) Establish an occupational safety and health management system to effectively eliminate and minimize the risks related to the activities of the employer that may be suffered by employees and other relevant personnel;

(2) Implement, maintain and continuously improve its occupational safety and health management system;

(3) Ensure compliance with its stated occupational safety and health policy;

(4) Demonstrate its occupational safety and health work principles to the society;

(5) Seek external agencies to certify and register its occupational safety and health management system;

(6) Self-evaluation and declaration of compliance with this specification.

All requirements set out in the code are intended to assist the employer in establishing an occupational safety and health management system, and the extent of its application depends on the employer's occupational safety and health policy, the characteristics of the activity and the nature of its risks and the complexity of the operation.