Auditing the Oil Record Book: An Internal Auditor's Method

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Planned scope. Sampling entries, running the mass balance, checking signatures, and writing a finding that survives the closing meeting.

Regulatory anchor. ISM Code para 12; MARPOL Annex I Reg 17

Cluster. Shipboard roles, the ISM Code and the SMS. Catalogued in research/kb-gap-analysis-depth.md.

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