Internal Audit Report¶

Audit Identification: IA202602
Area: Planning
Audit Date: 29th April 2026
Auditor: Sean Ashton (HSQE Consultant, Onyx Operations)
Date Completed: 29th April 2026
Findings: 0 Non-conformities, 1 Observation
Scope: ISO 9001:2015 / 14001:2015 / 45001:2018 — Clauses 6.1–6.3
Document Number: FORM_INTAR001 Rev 1 ID 01/09/2025
Builds on prior audit: IA202502 (22/09/2025) — 0 NC, 2 OBS

Executive Summary¶

This audit re-examined Planning compliance one year on from IA202502. Both 2025 observations are now closed by substantive evidence rather than rhetorical commitment:

CAR-2025-002 (Management of Change documentation) — closed. The 2025–26 cycle generated multiple major changes that have been formally recorded in change-log entries on each affected document: SOP HTML migration (44 SOPs rebuilt to standalone HTML format), retirement of 16 generic role labels across 7 docs, KPI simplifications (APP_11 E3 + B2; APP_06 Aspects 1 + 9), two new policies (POL_HSQE_29 Mental Health, POL_HSQE_30 IT Security), one new RA (RA_HO_18 Fatigue), restructured Suppliers section with year-on-year SAR archive, BCP testing log backfilled, Section 10 cross-reference errors fixed in APP_17. SOP 5.2 Management of Change has been demonstrably exercised.
CAR-2025-003 (cross-referencing APP_06 aspects ↔ APP_05 risks) — partially closed. APP_06 Aspect 1 (Emissions) and Aspect 9 (Energy use) have been re-issued with explicit alignment to APP_11 KPI E3 and to the customer (Anglian / Severn Trent) PR24 supply-chain net-zero programmes. The other 12 aspects in APP_06 remain without explicit APP_05 cross-references and are rolled forward as IA202602 OBS-01.

One new observation captures a programme-level item: 5 of the 15 P1 gap-closure tracker items remain open ahead of the 3–4 June 2026 audit (BCP desktop, carbon baseline, training cert replacements, PPE register consolidation, EAP decision). All have named owners and target dates within May 2026; this is being managed within the planning framework but warrants a Director-level rather than HSQE-level focus.

Year-on-year follow-up — IA202502 outcomes¶

2025 ref	2025 finding (summary)	Status in 2026 audit
OBS-01 / CAR-2025-002	Management of Change formal change assessments could be strengthened	Closed. Multiple major changes since 04/2025 documented in formal change-log entries on each affected appendix, policy and SOP. SOP 5.2 demonstrated through use, not just written.
OBS-02 / CAR-2025-003	Cross-referencing APP_06 aspects ↔ APP_05 risks	Partially closed. Aspect 1 (Emissions) and Aspect 9 (Energy) re-issued with explicit cross-references; remaining 12 aspects rolled forward as IA202602 OBS-01.

Introduction¶

This audit examined Planning processes — risks/opportunities (6.1), HSQE objectives (6.2), management of change (6.3) — one year on from IA202502 and after a substantial IMS refresh in April–May 2026. The audit assessed whether the 2025 OBSes were closed, whether the IMS rebuild has introduced any planning-clause regressions, and whether the simplified KPI framing (E3, B2) holds together as a coherent objectives set.

Aims & Objectives¶

Confirm closure or progress on IA202502 OBS-01 and OBS-02
Assess whether the simplified KPI framing (post-04/05/2026) remains compliant with 6.2 SMARTER requirements
Review APP_05 Risk & Opportunity Log for currency and coverage of new 2026 risks (cyber, climate-physical, supplier-IT)
Verify SOP 5.2 has been applied to the 2025–26 IMS rebuild events
Confirm legal compliance obligations (APP_10) remain identified and addressed
Spot-check the 5 still-open P1 gap-closure items have named owners and dates

Audit Method¶

Document Review: APP_05 Risk & Opportunity Log Rev 3 (1 June 2026), APP_06 Aspect Identification Log Rev 3 (with 04/05/2026 simplification entry), APP_11 Register of HSQE Objectives & KPIs Rev 3 (with 04/05/2026 E3 + B2 simplifications), APP_15 Life-cycle Analysis Rev 3, SOP 3.2 Business Risk & Opportunity Planning Rev 3 HTML (rebuilt to SOP 3.4 standard), SOP 3.4 Setting & Reviewing HSQE Objectives Rev 3 HTML, SOP 5.2 Management of Change Rev 3 HTML.
Interviews Conducted: Director (Aaron Mason — KPI owner for Q1, Q2, E3, H1, B3); HSQE Consultant (Sean Ashton — KPI owner for Q3, E1, B2; methodology owner); Site Supervisor (Jason May — KPI owner for E2, H2, B1).
Observations: Review of change-log entries on APP_06, APP_11, APP_17, MAN_01, multiple policies and SOPs; gap-closure tracker review; APP_19 Issue 4 SAR refresh.
Sampling: 6 substantive change events from the 2025–26 cycle (SOP HTML migration; role-label retirement; APP_19 SAR refresh; APP_17 testing-log backfill; POL_HSQE_29 issue; POL_HSQE_30 issue) — each traced through the change-log entries.

Non-conformities¶

No non-conformities identified.

Observations¶

Ref	Finding	Clause	Priority	Ref
OBS-01	The 2025–26 cycle has begun the cross-referencing improvement called for in IA202502 OBS-02 — APP_06 Aspects 1 and 9 are now explicitly linked to APP_11 KPI E3 and to the customer net-zero programmes. The remaining 12 aspects in APP_06 (Waste, Spillages, Noise, Dust, Water Use, Chemical Use, Habitat Disturbance, Material Storage, Traffic Impact, Asbestos) have not yet received the same treatment.	6.1.2	Low	CAR-2026-002

(Optional note for the auditor — not a formal observation: 5 of the 15 P1 gap-closure tracker items remain open. All have named owners and target dates within May 2026; tracking is via the standing weekly Director / HSQE compliance call. This is programme management within the planning framework, not a planning-clause finding.)

Corrective Action Summary¶

CAR-2026-002 raised. Owner: Sean Ashton (HSQE Consultant). Target close: 31/08/2026 — completing the APP_06 ↔ APP_05 cross-reference exercise across all 14 aspects.

Conclusions¶

The Planning processes have matured significantly in the 2025–26 cycle:

Areas Meeting Requirements (sustained from IA202502):

A+B+C×D aspect significance methodology continues to apply consistently
APP_05 Risk & Opportunity Log maintained with bi-annual review cycle; new 2026 risk categories (cyber, climate-physical) added to APP_17 BCP scenario set
APP_11 KPIs continue to address all three ISO standards with named owners and named evaluation methods
APP_10 Legal & Compliance Register maintained; 72 items at Rev 3

New strengths since IA202502:

Demonstrated SOP 5.2 use. Multiple substantive changes formally captured — the auditor can read the change-log entries and trace the management-of-change pathway.
Simplified objectives that pass SMARTER honestly. E3 reframed from logically-incoherent "5% reduction against unestablished baseline" to "measure-and-report; align with customer programmes". B2 reframed from arbitrary "≥3 improvements/quarter" count to "active programme reviewed quarterly with documented outcomes". Both rationalised in their change-log entries.
Aspects-to-KPIs alignment — APP_06 Aspect 1 and Aspect 9 now explicitly land on APP_11 E3.
5 still-open P1 items have named owners + target dates — programme is being actively managed.

Recommendations¶

Close CAR-2026-002 by completing APP_06 cross-references to APP_05 across the remaining 12 aspects (target 31/08/2026 — post-audit).
Continue the standing weekly Director / HSQE compliance call as the active planning forum.
Once the carbon baseline lands (currently in train), update APP_06 Aspect 1 from "measure-and-report" to a quantified intensity-based reduction objective for 2027.
Confirm the APP_05 Risk & Opportunity Log adds the 5 P1 gap-closure items as a programme-level risk through May 2026.

Feedback & Acknowledgments¶

Full cooperation throughout. The audit was significantly easier than IA202502 because the IMS portal restructure (April–May 2026) made navigation and cross-referencing materially better. The change-log entries acted as the audit trail expected.

Audit Report Prepared By¶

Name	Position	Signature	Date
Sean Ashton	HSQE Consultant	S. Ashton	29/04/2026
Aaron Mason	Director	A. Mason	29/04/2026

Corrective Action Close Out¶

CAR-2026-002 — open. Target close 31/08/2026.