Sampling theory in the Auditing of nuclear materials accountancy
Every nation state having nuclear activities has legislation designed to ensure that the nuclear material on their territory is protected and that the material is only used for approved purposes. This has the consequence that States insist on a high quality of accountancy of all their nuclear materials. The objective of nuclear material accountancy is to ensure that the location of all NM is precisely known and in particular to ensure that the amount of nuclear material in each location is precisely known. As a consequence, each facility must have in place a structure of accountancy procedures whose implementation will ensure good accounting records. Maintaining good accountancy requires ensuring that adequate procedures are effectively implemented. To maintain assurance of high quality, most States have a state agency with responsibility for supervising the quality of accountancy in facilities holding nuclear material.
Bibliographic Reference: EUR 21681 EN (2005), 211 pp. Free of charge
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Record Number: 200518217 / Last updated on: 2005-07-06
Original language: en
Available languages: en