The federal Occupational Safety and Health Administration (OSHA) does not specifically require that companies conduct safety and health audits. However, some companies have taken the initiative due to the provisions of OSHA’s catch-all “general duty clause" (Section 5 (a)(2) of the Occupational Safety and Health Act).
When employers do choose to conduct safety and health audits, they must be prepared to remedy hazards that are uncovered in the audit process. During the inspections, OSHA inspectors can access internal safety and health records, including records of safety audits. If negative findings of an audit are identified and if the company has chosen not to act upon them to abate the identified hazards, OSHA can issue citations and penalties for safety violations. Therefore, upon the review of the final report, management must take the next logical step to correct the hazards uncovered.