ࡱ> King Fahd University of Petroleum and Minerals College of Environmental Design Architectural Engineering Final Report on The Project Improving Maintenance Performance at SABIC Plants By Principal Investigator : Professor Abdul-Mohsen Al-Hamad Co-Investigator : Professor Salih Duffuaa January,  2004   Table of Content Chapters Page 1. Chapter 1: Introduction 3 2. Chapter 2: Literature Review 5 3 Chapter 3: Comparison of Existing Audit Programs 16 4. Chapter 4: Auditing Results of Three SABIC Plants 32 5. Chapter 5: Conclusion 35 6. References 36 7. Appendix A: Detailed Audit Scores 37 Introduction Introduction This is e final report for the SABIC project number SAB2001-06 titled Improving Maintenance Performance at SABIC Plants This report covers the two phases of the project. The purpose of the project is to review and compare existing audit programs to identify their weakness and strengths. Then compile a comprehensive audit program to use for auditing three SABIC petrochemical plants and formulate a set of recommendations for improvements based on the audit results for these plants. The recommendations are expected to improve maintenance systems performance and enhance the plant operation. 1.2. Objectives The objectives of this project as stated in the proposal are: Review and compare existing maintenance audit programs and identify their strengths and weakness. Compile a comprehensive audit program and use it to audit three SABIC petrochemical plants to quantify the current status of their maintenance systems. Recommend an action plan of improvements needed for effective maintenance for each plant. Project Phases The project extends over a period of twelve (12) months and is divided into two phases. Following is a brief description of each phase. Phase one will focus on the literature review, identifying the features of the existing audit programs and compiling a comprehensive audit program. The literature review will cover maintenance performance measures and audit programs. Then based on the literature review and audit comparisons, a comprehensive audit program will be compiled. The duration of this phase is six (6) months. The second phase will be devoted to auditing three petrochemical plants in Jubail Saudi Arabia. The data from the audit will be analyzed. Then recommendations for improving each plant maintenance system will made. The duration of this phase is six (6) months. Report Organization This report presents the work accomplished during the project. It is organized in five chapters. Chapter 2 covers the literature review as outlined in phase one of the project. Chapter 3 presents the comparison made between the existing audit programs and compiles a comprehensive audit program. Chapter 4 presents the results of the audits for three SABIC plants and recommends improvement for each plant. The conclusions and further research are given in chapter 5. Chapter 2 Literature Review Introduction Maintenance systems are responsible for keeping equipment and assets fit, safe to operate and well configured to perform their tasks. Therefore maintenance has a major impact on delivery, quality and cost. It plays a key role in the long-term profitability of an organization in the private or public sectors. It is essential to link maintenance strategy to the organization mission and objectives. Maintenance is a process that is triggered by equipment or asset failure or planned repair. This process requires planning, scheduling, control and the deployment of maintenance resources to perform necessary maintenance activities. The deployment of maintenance activities involves the following steps: Determining needed resources (manpower, spares, tools and equipment). Scheduling. Monitoring job progress. Ensuring quality of completed jobs. Feedback and continuous improvement. The role of maintenance has been realized in the past, however modeling of maintenance systems is not as developed as other areas and possible reasons include: Maintenance system interacts with other systems in the organization in a complex fashion; The output of maintenance is hard to measure and quantify; Maintenance systems have many uncertain elements inherent in them. These elements include the nature of job arrival and the time needed to perform maintenance. For more on the complexity of maintenance systems see Kelly (1989), Duffuaa and Andijani, (1999) and Duffuaa et al (1999). The purpose of this chapter is to review the literature in the area of maintenance auditing and maintenance performance measurement. Section 2 presents an overview of auditing. Section 3 reviews maintenance systems performance measures and Section 4 describes existing audit programs. Section 5 concludes the chapter. Overview of Auditing Audit, as defined by The American Heritage Dictionary, is an examination of records or accounts to check their accuracy. According to Thomas and Henke (1989), Auditing is a process in which one person verifies the assertions of an other, A third definition, given by Carmichael et al (1996), is: Auditing is an independent investigation of some particular activity. Also according to (http://www.columbia) an audit is a formal or official examination and verification of the activities of an organizational unit, system, function, or other aspect of the University's operations. It may include a review of (1) economy and efficiency of operations; (2) effectiveness in achieving program results; and (3) compliance with laws, regulations, and other rules. The audit results in a written report. 2.1 Types of Audits and Auditors The research work prior to 1980 concentrated on financial auditing. The Theories and concepts of financial auditing were given more attention by researchers and organizations. After 1980, other types of important audits emerged and researchers such as Thomas and Henke (1989), Kaiser (1991) and Duffuaa and Raouf (1996) started writing about other important types of audits such as: Compliance Audits. Internal Audits. (iii) Operational Audits. These types of auditing share many components and procedures. Compliance audit is usually done by government agencies to ensure that activities meet the organizational objectives. It consists of financial and performance audits according to Thomas and Henke (1989) and the II As International Advanced Technology Committee (1994). Internal auditing is performed by a team from the same organization or department.. This team assesses and evaluates their system and reports to higher authorities in the same organization. The internal auditors might suggest a correction in the system, recommend changes, and put forward a plan to improve the audited organization Kaiser (1991), Smith (1975) and The Institute of Internal Auditors(1992). Operational audits are audits of comprehensive activities, such as management performance, internal systems, structural organization and work flow. This type of auditing is done by all types of auditors. It gives a report to recommend improvements in both effectiveness and efficiency of the audited organization. Operational auditing assesses the principal measurable services meeting both quality and user satisfaction in the following areas according to Robinson(1992), Al-Hammad (1998) andThe Institute of Internal Auditors(1992): Accuracy Appearance Behavior Documentation Performance Reliability Time Auditing might be conducted by one or more of the following types of auditors: Independent Auditors These is a team assigned to audit the organization. Independent auditors must be expert in their business and usually they are of highly knowledgeable and experienced. Internal auditors are from the maintenance organization staff. They should be highly experienced. After assessment of the system, they report to senior management their findings and suggest improvements required. Government auditors are employees doing auditing for government agencies to assure that agencies and organizations are following regulations and laws efficiently Mann(1983), Carmicheal et al (1996) and Hellriegel and Sloaum (1993). One or more of these types of auditors usually conducts auditing, but it is advised by Kaiser (1991) that some senior employees from audited department should be in the team. Auditing Phases An audit has several phases. These phases include Planning, organizing, forming the team, conducting the audit, reporting, preparing an action plan and following up. These phases are explained next. 2.2.1 Planning Planning includes the following: Laying down the audit plan Specifying the audit standard Identifying areas or systems to be audited. Forming the team Defining and Organizing the Audit This phase identifies items to be audited related to some scale, either quantity or quality; provides and confirms guidelines of the audit process; sends questionnaires to managers of departments and establishes scope and work plans Kaiser (1991) and Allcorn (1979). Confirming the Audit Team In this phase some members of the department might be added to the team. The membership of the team is confirmed, the scope of the audit, methods and procedures are outlined (4,15,24). Conducting the Audit In this phase the following tasks are performed: Data collection by site visits to working areas, interviews with laborers and users, etc. Organizing and tabulating findings and problems. Report Preparation Reporting is a very important stage of auditing since it reflects what is going on to the higher level management and actions will be taken based on the report. 2.2.5 Management Action After the management receives the report, it might be discussed with the chairman of the team, and management will issue an action plan to improve the system. It is important to get support from directors of departments to conduct improvement actions. 2.2.6 Final Follow-up The implementation of the action plan should be monitored to evaluate the progress and assess benefits. Critique should be encouraged to review and evaluate the outcomes. Figure 1 depicts the audit phases, Carmichael (1996).     Figure 2.1 : Auditing Phases 2.3 Maintenance Systems Performance Measures A maintenance system can be viewed as a simple input output model. The inputs to such a model are labor, management, tools, spares, equipment, etc. and the output is equipment that is up, reliable and well configured to achieve the planned operation of the plant. This enables us to optimize the resources for maximizing the output of a maintenance system. A typical maintenance system is shown in Figure 1. Activities needed to make this system functional, namely, planning, organizing, and control, are shown in Figure 1 (Duffuaa et al 1999). EMBED Word.Picture.8 Figure 2.2 Maintenance Systems. Maintenance measures of performance in the literature are divided into one of the following classes (Duffuaa et all 1999 and Neibl 1994). Input measures: include costs measures. Output measures: include availability, reliability, quality and effectiveness measures. Within the system measures: include work distribution, backlog and compliance measures. Campbell (1995) classifies maintenance performance measures into three classes based on basis of their focus. The classes are: Measures of equipment performance: include availability, reliability and overall equipment effectiveness. Measures of cost performance: include labor and material. costs. Measures of process performance: include schedule compliance, backlog and ratio of planned to unplanned work. It can be seen that the measures used are the same. The difference is in the way classification is made. 2.4 Maintenance Systems Auditing A maintenance audit is an examination of the maintenance system to verify that maintenance management is carrying out its mission, meeting its goals and objectives, following proper procedures and managing resources effectively and efficiently. Maintenance system audit is necessary for developing an improvement action plan. According to Kaiser (1991), DeGroote (1995),The Institute of Internal Auditors (1992). Mann, (1983) and Duffuaa and Raouf (1996), it helps management to achieve the following: Ensure that maintenance is carrying out its mission and meeting its objectives. Establish a good organization structure. Manage and control resources effectively. Identify areas of problems and resolve them. Improve maintenance performance. Increase the quality of work. Automating and recommending information systems to increase effectiveness and productivity. Develop the culture of continuous improvement The audit process is usually done on site and reviews key elements and done through the following (Zancolich 2002): Interviewing key people in the organization. Conducting site inspections. Reviewing process flows and mapping maintenance functions and control. Reviewing relevant documentations. Demonstrating systems applications. Attending key meetings. Obtaining answers to structured questionnaires. Validating plant, equipment and maintenance performance. The results of the interviews and the answers to the structured questionnaires are analyses to formulate action plans for improvement. Westerkapmp (1987) developed an audit scheme that covers fourteen factors that contribute to maintenance productivity. In his paper he is advocating automating the auditing process. The factors included in Westerkamp audit are: organization staffing & policy; management training; planner training; craft training; motivation; negotiation; management control; budget and cost; work order planning and scheduling; facilities, store, material and tool control; preventive maintenance and equipment history; engineering; work measurement and incentives and data processing. He obtained information about these factors using a set of questions about each factor. Kaiser (1991) developed a maintenance management audit that includes key factors in the process of maintenance management. The basic components of Kaiser audit include: organization; workload identification, work planning; work accomplishment and appraisal. Each of these components has six to eight factors. Using structured statements and weights an overall score is obtained for the maintenance system. Improvements can be identified from the audit process. Duffuaa and Raouf (1996) conducted a study on continuous maintenance productivity improvement using a structured audit. They proposed a structured audit approach to improve maintenance systems. The factors in Duffuaa and Raouf audit are: organization and staffing; labor productivity, management training; planner training; craft training; motivation; management and budget control; work order planning and scheduling; facilities; stores, material and tool control; preventive maintenance and equipment history; engineering and condition monitoring; work measurement and incentives and information system. They proposed to use analytic hierarchy process (AHP) to determine factors weight and use it to compute a maintenance audit index. They also proposed root cause analysis to develop an improvement action program. . Duffuaa and Bendaya (1995) proposed the use of statistical process control tools to improve maintenance quality. Raouf and Ben Daya (1995) proposed a total maintenance management (TMM) framework. An important component of TMM is an structured audit. DeGroote (1995) proposed a maintenance performance evaluation approach based on a quality audit and performance indicators of maintenance. The quality audit should be conducted in four stages, as follows: 1 Survey of the influencing parameters; 2. Analysis of collected data, conclusions and recommendations; 3. Improvement action plan; 4. Justification of the proposed improvement plan based on cost-benefit. The evaluation should include the following five major factor: 1. Production equipment; 2. Organization and management of maintenance; 3. Material resources; 4. Human resources; 5. Work environment. Cooper (1999) developed a questionnaire to evaluate maintenance programs. The questionnaire included ten factors. The factors are: maintenance strategy; organization/human resources; employee empowerment; maintenance tactics; reliability analysis; performance measures/benchmarking; information technology; planning and scheduling; material management; maintenance process reengineering. The questionnaire included several statements about each factor, each statement given a score ranging from 0 to 4. Al-Zaharani (2001) reviewed various audit programs and surveyed managers and engineers in government and private organizations in the Eastern Province of Saudi Arabia to assess the factors affecting maintenance management auditing and then develop a suitable auditing form for building maintenance. He proposes an audit form that consists of six main components. The component are: organization and human resources; work identification and performance measures; work planning and scheduling; work accomplishment; information technology and appraisal; material management. Each component has 6-8 factors that are relevant to the performance of the maintenance system. 2.5. Conclusion In the literature five structured audit programs for maintenance systems have been identified. These audits have been developed by Westerkamp (1987), Kaiser (1991), Duffuaa and Raouf (1996), Cooper (1999) and Al-Zharani (2001). The audit program consists of key elements in the maintenance systems that are examined through a set of statements or questions. Each statement or question has a score and a weight. Then based on the audit a total weighted score is compiled and compared to an ideal score. Based on these scores an action plan for improvement is formulated. Then the process is repeated periodically to ensure continuous improvement. In the next chapter the main factors for an audit are described and the existing audit programs are compared. Chapter 3 Comparison of Existing Audit Programs 3.1 Introduction The purpose of this chapter is to compare the existing audit programs and based on this comparison develop a comprehensive audit program. The comparison is based on the following criteria: Key elements or factors included in the audit program. Procedures for obtaining the data and information Methods of analysis. The rest of the chapter is organized as follows: Section 3.2 presents the key factors that impact maintenance performance, quality and productivity. Section 3.3 compares the five audit programs in the literature and Section 3.4 presets the audit program that will be used in this project. Section 3.5 concludes this chapter. Key Factors Affecting Maintenance Performance In this section the key factors that affect maintenance performance as measured by quality, productivity and cost are outlines. These factors constitute the major components of any audit program. 3.2.1 Maintenance Strategic Planning This factor deals with relationship between maintenance mission and objectives with organizations mission and objectives. In the process of auditing this factor, the maintenance mission and its degree of alliance with the organizations mission is examined. Also the maintenance strategies and processes in place to achieve maintenance mission and objectives are reviewed. This factor has three sub-factors, namely missions and objectives, strategies and process in place to achieve missions. Organization and Staffing Organization structure is designed to manage organizations effectively. This factor has a tremendous impact on the maintenance system. It has four sub-factors, which are: organization structure; responsibilities and supervision; police and procedures and shops organization. In case of maintenance organization structure facilitate the execution of maintenance plans. The structure spells out the responsibilities, chain of command, and span of control. Information flow and the ability to carry out specified plans are heavily affected by the organizational structure. Maintenance Strategies This factor focuses on the different maintenance strategies used to plan, execute and improve the maintenance system. In assessing maintenance strategies issues such as the type of maintenance strategies, the basis for the strategy and the periodic review of maintenance strategies are examined. Human Resources This factor is very critical because maintenance is still a labor-intensive function. The adequacy of shops manning, manpower qualifications, procedures and processes available for manpower recruitment, motivation and job satisfaction are examined under this factor. This factor has two sub-factors namely shops and units manning with qualified manpower and employee motivation. 3.2.5 Training This factor focuses on maintenance training at all levels. It includes management training, planner training and craft training. Management training must include productivity measurement, time standards and proper supervision. Planners should special training in communication, time standards, field-work, computers, planning and scheduling. Crafts should training to attain the best skills in their fields. This factor has three sub-factors namely management training, planner training and craft training. 3.2.6 Management control and budget The process used control, performance reports is addressed in this factor. Equipment downtime and backlog reports are good indicators of the effectiveness of a maintenance system. This factor has three sub-factors, which are: budget planning; reporting and feedback and effective control. Work load Identification This factor deals with the way work is identified and requested. This factor has two sub-factors namely facility condition inspection and work classification. 3.2.8 Work Order Planning and Scheduling The work order system is the heart of any maintenance control system and it is a necessary tool for effective planning and scheduling. This factor emphasizes the need for written work orders and the proper planning and scheduling of jobs. Planning and scheduling is the backbone of any maintenance system. In addition, this factor addresses the quality of maintenance jobs. This factor has four sub-factors which are: priority system; work order system and procedures; emergency work and shutdown scheduling and maintenance planning procedures. Facilities and Resources This factor addresses the effect of proper layout of maintenance shops and good house-keeping on the productivity of a maintenance system. It also addresses the location of the workshops, tools and equipment availability. This factor has three sub-factors namely: shops location and layout; logistics and transportation and contract maintenance. 3.2.10 Stores, material and tool control This factor addresses the inventory and tool control procedures. It emphasizes the need for an up-to-date inventory system and clear policies and procedures for tool management. Spare parts availability and bench stock management is essential for a productive maintenance system. This factor has three sub-factors, which are: inventory polices; control procedures and warehousing. 3.2.11 Preventive maintenance and equipment history Preventive maintenance is an important element of any maintenance strategy. It is the action taken to prevent failure and provide means of controlling downtime and maintenance planning and scheduling. Historical data on equipment failure is the backbone of any statistically based preventive maintenance. This factor reflects heavily on the maintenance capabilities to prevent unexpected failures. This factor has two sub-factors namely: preventive maintenance and use of equipment history to update planned maintenance. 3.2.12 Engineering and condition monitoring This factor emphasizes the need for using diagnostic routines and establishing a conditional based maintenance (CBM) program, which is essential for predictive maintenance. Also the factor deals with the use of reliability engineering to improve maintenance strategies. 3.2.13 Work measurement and incentives This factor deals with developing standard times for standard jobs. Standard times are essential for planning and controlling maintenance work. Also, they can be used for assessing productivity. Auditing this factor will identify the need for developing maintenance standard times, revising, and/or updating existing ones. This factor has two sub-factors namely: standard times and incentives. Information Technology This factor deals with the proper use of information technology hardware and software in maintenance. One aspect of this factor is the availability of an adequate information systems. An information system is a tool for proper management and control. It must be designed so that it satisfies maintenance management requirements. It has a significant impact on maintenance systems. It should have all the necessary sub-systems that provide equipment, work-load, and spares control, in addition to a timely reporting system. Also the use of the state of the art sensors and communication tools must be verified in the process of auditing this factor. This factor has two sub-factors namely: maintenance management information system and hardware capabilities. Performance Analysis and Appraisal Performance analysis and appraisal is necessary for continuous improvement. Maintenance management should measure the performance of maintenance and assess its impact on key operations. This factor three sub-factors, which are performance measures; procedure for obtaining performance indices and action plans and improvement. Safety in Maintenance This factor deals with the proper use of safety techniques in maintenance. It has two sub-factors, which are safety awareness in maintenance and the proper use of safety equipment. Comparisons of Audit Program In this section the audit programs are compared based on the factors included in each audit, the audit procedures and the methods of data analysis. Table 3.1 shows the factors and the sub-factors that influence maintenance performance. A blank in the column under each audit program indicates that the sub-factor is covered in that audit program. The * indicates that the sub-factor is not covered. W stands for Westerkamp audit program, D stands for Duffuaa and Raouf Program, K stands for Kaiser audit program, C stands for Cooper audit program and A stands for Al-Zahrani audit program. Factor comparisons of audit programs In this subsection the audit programs identified from the literature are compares based on the factors included in them. It can be concluded from the table all audit programs except Cooper audit have more than 90% of the factors in common. They differ in the degree of examining each factor. Westerkamp audit lacks major factors such as strategic planning, maintenance strategies, work order planning and scheduling and facilities and resources. Table 3.1 Factors comparisons of Existing Audit Programs Key ElementWD KCA1. Strategic PlanningMissions ****Objectives**1.2 Strategies**1.3 Processes***2. Organization and staffing 2.1 Organization structure2.2 responsibilities and supervision*2.3 Polices and procedures 2.4 Shops organization.*3. Maintenance strategies3.1 Effective strategies**3.2 Strategy assessment*4. Human resources4.1 Shops manning***4.2 Employee motivation*5. Training5.1 Management training5.2 Planner training*5.3 Craft training6. Management control and budget6.1 Budget planning6.2 Reporting and feedback6.3 Effective control7. Work identification7.1 Facility condition inspections7.2 Work classification*8. Work order planning and scheduling8.1 Priority system**8.2 Work order system and procedures8.3 Emergency & shutdown scheduling8.4 Planning procedures9. Facilities and resources9.1 Shop location and layout*9.2 logistics and transportation***9.3 Contract maintenance*10. Stores, material and tool control10.1 Inventory polices 10.2 Control procedures10.3 Warehousing***11. Preventive maintenance and equipment history11.1 Preventive maintenance11.2 Equipment history12. Engineering and condition monitoring.12.1 Predictive maintenance*12.2 Reliability engineering13. Work measurement and incentives13.1 Work measurement13.2 Incentives14. Information technology14.1 Maintenance Information Systems14.2 Sensors/ hardware*****15. Performance analysis and appraisal15.1 Performance measures*15.2 Continuous improvement**15.3 Maintenance process re-engineering*16. Safety in Maintenance16.1 Safety awareness****16.2 Safety equipment use**17. Maintenance and the Environment17.1 Awareness of impact of maintenance on the environment****18.1 Maintenance polices take into consideration the environment****Total missing items1911899Blank square indicates item is covered in the audit * indicates item is missing Procedural comparison of audit program The way the audit scheme designed affect the process of data and information gathering during the audit. Duffuaa and Raouf and Westerkamp audit programs are more structured and provide the auditor with a multiple choice options to select from when addressing each question raised in the audit program. They use a scale from 1-10 for each choice from the options given. Al-zahrani and Kaiser audit programs use statements and provide a scale from 1-10 for the auditor to provide a score for the issue raised within the maintenance system. In conducting audits using Kaiser and Al-Zahrani programs the auditor must have a good experience in maintenance systems in order to provide a realistic score for each factor audited. Cooper audit is limited, however it also provides a scale of five steps and also requires a good background in maintenance system in order to select the right choice for the options given. It can be concluded that Duffuaa and Raouf and Westerkamp audits are more structured and tend to minimize judgment in the auditing process while Al-Zaharni and Kaiser provide room for open questions and enrich discussion on the status of the maintenance system being audited. 3.3.3 Methods comparisons of audit programs All audit programs aggregate the audit scores in a single audit index based on the scores and weights determined for each factor. These weights are determined based on experience or surveys. All programs at the end develop an improvement program. The process of developing the improvement program differs from one program to another. Duffuaa and Raouf proposed a systemic approach for developing the improvement program depending on Parato chart and Fish bone diagram. Others use the scores and judgment to develop improvement program. 3.4 Proposed audit Program The audit program developed by Al-Zaharni has been expanded to reflect the missing sub-factors and is given in Table 3.2. The enhanced audit program is used in this project to audit three SABIC plants. The sub-factors that are added to Al-Zahrani audit program are: Maintenance mission Strategies for mission support Planner training Management training Effective strategies for maintenance tasks Strategy assessment Predictive maintenance Sensors and hardware Safety in maintenance Maintenance and environment Table 3.2 Maintenance Management Audit Form First Component: Organization & Human Resources NoQuestionsWeightScore (Out of 10)(Earned Score) x WeightA.Organization Structure1.Availability of maintenance mission statement0.32.Availability of clear objectives to support the mission0.33.Availability of strategies to achieve objectives0.34.Availability of organization chart0.35.Availability of function statement for all components which define roles, authority & responsibility0.36.Job description for each position0.37.Data updating procedure0.3B.Policies, Rules and Services1.Availability of general policies and objectives documentation.0.32.Complete services organization clearly defined0.33. Availability of active updating procedure0.3C.Work Control Center Functions, Staffing1.Clear work control responsibilities0.32.Effectiveness evaluation and review0.33.Work reception staff training0.34.Planning staff sufficiency0.35.Establishing of data analysis for management use0.3D.Shop Organization1.Availability of documented shop functions 0.32.Clear related crafts relationships 0.33.Effectiveness review and evaluation0.3 E.Shop Supervision & Planning Functions1.Multi-craft job coordination0.32.Supervision coverage adequacy0.33.Establishment of planning functions to support shop supervisors0.3F.First Line Supervision & Responsibilities1.Ratio of supervisors to craft workers0.32.Availability of adequate support staff0.33.Labor productivity follow-up0.3G.Training1.Management training0.32.Planner training0.33.Crafts training0.3H.Motivation1.Conducting a climate survey0.32.Annual turnover due to quits and discharges of laborers0.33.Employees financial motivation0.34.Employees awards and recognition0.35.Less barriers between labor and management0.3TOTAL96 Second Component: Work Load Identification & Performance Measures NoQuestionsWeightScore (out of 10)(Earned Score) x WeightA.Facility Condition Inspection1.Availability of inspection staff0.32.Availability of documented PM inspection scheduling0.33.Improving maintenance practice based on inspection history0.3B.Work Request Procedure1.Availability of work order system0.42.Availability of documented procedure0.33.Information feedback to requester0.3C.Relationship Between Sections1.Personnel understanding of their work relationships0.32.Job description of each section0.33.Team work assignment for the same jobs0.3D.Planned Maintenance (Equipment)1.Careful analysis of maintenance strategies and tasks0.32.Effective predictive maintenance programs0.33.Use of sensors and needed hardware0.34.Effective preventive maintenance programs0.3 5.Accomplishing preventive maintenance work within 10% of schedule0.36.Periodically reviewing equipment history records.0.3E.Service Work1.Classifying service work separately from maintenance work0.22.Clearly documenting processing procedure of service work0.23.Conducting work load analysis0.2F.Routine, Recurring Work1.Classifying recurring work to be controlled separately0.22.Reporting standing work order scheduling & performance weekly0.23.Cost estimation of recurring work0.2G.Work Requirements Documentation1.Establishing prioritization of all work0.32.Summarizing jobs by status0.33.Reviewing work load periodically0.2TOTAL61 Third Component: Work Planning & Scheduling NoQuestionsWeightScore (out of 10)(Earned Score) x WeightA.Priority System1.Documentation & distribution of priority criteria0.22.Appropriateness of priority criteria 0.33.Consistency of priority criteria0.3B.Work Classification and Weekly Schedule1.Work Classification for all tasks0.32.Developing and implementing work processing procedure0.23.Weekly scheduling for conducting work0.3C.Alterations and Improvement Work1.Classifying alterations and improvement separately from maintenance work0.32.Processing and programming of work separately from maintenance0.33.Distribution of work force within a planned target0.3D.Budget Requirements for Maintenance and Repairs1.Planning annual maintenance budget0.32.Cost reporting & budget documentation0.33.Formally identifying and presenting long-range requirements for renewals and replacement to financial managers0.3E.Budget Execution Plan1.Establishing periodic budget execution planning0.32.Identifying works in the budget plan.0.33.Controlling budget against expenditure0.3F.Backlog of Funded Work1.Defining accepted and applied backlog0.32.Backlog summaries of approved work0.23.Backlog reports review and analysis0.3G.Emergency Work & Shutdown Scheduling1.Minimizing emergency work occurrence0.32.Standard time assessment for specific jobs0.33.Shutdown scheduling and planning0.34.Long term plans0.3TOTAL63 Fourth Component: Work Accomplishment NoQuestionsWeightScore (out of 10)(Earned Score) x WeightA.Shop Scheduling & Planning Procedure1.Establishing weekly scheduling 0.32.Documenting & reviewing scheduling procedures periodically 0.33.Performance within +10% of planned works0.24.Shop planning support availability0.3B.Craft and Material Availability1.Craft distribution planning for shop workforce0.32.Work ordering scheduling for craft hours0.33.Material scheduling for individual work orders0.34.Material and equipment availability0.4C.Maintenance Process Re-Engineering1.Designing Key maintenance processes0.32.Work process automation0.33.Quality cost measuring0.34.Establishing performance indicators0.3D.Shop, Spaces, Tools & Equipment1.Shop space adequacy0.22.Tools and equipment adequacy0.33.Maintenance of conditions in shops and facilities0.3E.Transportation1.Adequate number of vehicles for maintenance transportation0.32.Adequate operation & maintenance of vehicles0.33.Tools availability0.3F.Supervisory Practices1.Spending high enough percentage of supervisors time on direct supervision0.42.Clear supervisory responsibilities 0.43.Identifying training & safety programs by supervisors0.34.Labor and material cost estimation0.3G.Use of Contracts1.Balancing contracts and in-house staff0.32.Contract administration by experienced and trained personnel0.33.Monitored contract performance0.34.Frequent management evaluation and comparisons between contract and in-house performance0.3TOTAL79 Fifth Component: Information Technology & Appraisal NoQuestionsWeightScore (out of 10)(Earned Score) x WeightA.Management Information System (MIS)1.Maintenance of MIS adequacy0.32.Report design and utilization0.33.Facility and equipment reports0.24.Easy to use maintenance management system0.35.Using expert systems0.2B.Measurement of Performance1.Using performance measurement methods 0.32.Report summaries preparation0.33.Using engineered performance standards to estimate labor hours on work orders0.34.Conducting improvement studies0.3C.Productivity Measurement1.Frequent productivity studies0.32.Conducting work sampling of representative shop workforce0.33.Comparisons of various categories of work0.34.Conducting improvement action plan0.3D.Information System & Historical Records1.Availability of facility history records0.32.Availability of equipment history records0.33.Spare parts information0.34.Computerized inventory system0.3E.Variance Review1.Periodic assessment of maintenance strategies0.32Review policy for variance between planned and actual activities0.33.Establishing parameters and guidelines for conducting these reviews0.24.Variance records and periodic review0.2TOTAL59 Sixth Component: Material Management NoQuestionsWeightScore (out of 10)(Earned Score) x WeightA.Parts & Material Availability1.Periodic inventory review0.32.Documentation of material used on work order sheet.0.33.Spare parts availability0.3B.Storeroom Operation1.Warehouse control procedure and record system0.32.Security and accessibility0.33.Safety stock0.34.Integration of salvage and bench stock with inventory control0.2C.Inventory Functions and Costs1.Purchase orders cost management0.32.Materials handling cost management0.23.Materials stock out cost management0.2TOTAL27 Seventh Component: Maintenance Safety and the Environment NoQuestionsWeightScore (out of 10)(Earned Score) x WeightA.Maintenance and Safety1.Safety awareness0.32.Use of safety equipment0.33.Periodic safety assessment0.3B.Maintenance and Environment1.Awareness of maintenance impact on the environment0.32.Consider the environment when developing maintenance strategies.0.3TOTAL15. The maintenance management system Effectiveness Index in your organization is measured as follows: 7  Total Earned weighted Score i=1 Total Max. Score 7 =  Total Earned Score i=1 400 The maintenance management system in the organization is: Extremely effective : e" 0.8 Effective : 0.70 d" Effectiveness Index < 0.85 Need improvement : < 0.70 Chapter 4 Auditing Results of Three SABIC Plants Introduction The purpose of this chapter is to present the results of testing the compiled audit program on three SABIC plants. The plants cover a good variety of SABIC plants in terms of size and products. The results indicated that the three audited plants have good maintenance systems, however some areas of improvement is identified for each plant. The plants names products are not revealed in this report. The rest of the chapter is organized as follows: section 2 presents the audit data and results and section 3 outlines recommendations for improvements and section 4 concludes the chapter. Audit Results. In this section the results of auditing three SABIC plants is presented. The detailed audit for each plant is given in appendix A. A summary of the overall audit scores is given for each plant followed by recommendations for the plant. A single index called the maintenance management system Effectiveness Index (MMEI) for the plant is calculated based on the formula given in the previous chapter and is repeated in this section for completeness. 7  Total Earned weighted Score i=1 Total Max. Score Table 4.1 shows the MMEI for the three plants. Table 4.1: Audit score for the three plants Plant MMEII0.80.II0.87.III0.89. Table 4.2 shows the audit scores for the seven major components of the audit program for the three plants respectively. Table 4.2: Weighted scores for the three SABIC plants No.ComponentMaximum ScorePlant 1Plant IIPlant III1Organization & Human Resources9677.779.8679.82Work Load Identification & Performance Measures6154.359.4558.553Work Planning & Scheduling6359.457.361.654Work Accomplishment7965.17058.75Information Technology & Appraisal5931.543.538.46Material Management2720.526.726.47Component: Maintenance Safety and the Environment1513.51515Total400322351.81338.5 Recommendations for Improvement The following recommendations for improvements are identified from the audit program for plant I: Increase the maintenance planning staff and improve their training. Review plant critical and major equipment history periodically. Provide shops with planning support Develop a standard to force supervisors to spend more time on direct supervision. Develop performance measures for maintenance activities. Improve maintenance management information system reporting capabilities with focus on facility and equipment status reporting Use process improvement techniques to improve maintenance processes and activities. Use engineering methods such as work measurement and work sampling to improve maintenance operations and manpower utilizations. Review periodically the effectiveness of maintenance strategies. Develop effective costing for maintenance and inventory activities. It should include material handling and stock out costing. The following recommendations for improvements are identified from the audit program for plant II: Develop effective methods for evaluation and measuring the performance of work control and shops organization. Examine the effectiveness of supervision and take action to improve it. Establish procedures to enforce and systematize the review of critical and major equipment history. Establish procedures to review and enforce priority system. Review maintenance strategies in order to reduce the occurrence of emergency work. Establish performance indicators for measuring maintenance performance. Develop measures for comparing the effectiveness of contractors and compare them to in-house staff. The following recommendations for improvements are identified from the audit program for plant III: Review and enhance supervision effectiveness. Establish effective predictive maintenance program for critical and major equipment. Establish procedures to control and estimate the cost of recurring maintenance work. Establish a system to estimate the cost of maintenance quality. Report and review maintenance cost monthly. Establish indicators to measure maintenance staff productivity and utilization. Conduct biannually productivity and process improvement activities and derive action plans to improve the maintenance system. 4.4 Conclusion The audit program developed in the previous chapter is tested on three SABIC plants. The plants are a representative sample of SABIC plants in terms of size and products. The results of the audit are summarized in this chapter. The three plants have MMEI that ranges between 0.8-0.89. The three plants have effective maintenance systems. A set of recommendations for improvement are derived for each plant from the detailed audit score. Chapter 5 Conclusion and Further Research 5.1 Introduction This report covers the work planned during the two phases of the project. The work presented in this report includes the following: A literature review in the area of maintenance auditing with focus on existing maintenance auditing programs. Comparisons of existing audit programs identifying their strengths and weaknesses. Developing a comprehensive audit program. Utilizing the developed audit program to audit three SABIC plants and suggest improvement for their maintenance systems. The above four items cover the tasks planned during the phases of the project. This project was expected to be completed by October, 2003 and delayed to this date due to delays in organizing the audit visits and obtaining the correct information. The three SABIC plants have maintenance management effectiveness indices (MMEIs)that ranges between 0.8-0.89. The three plants have effective maintenance systems. A set of recommendations for improvement are derived for each plant from the detailed audit score and given in the previous chapter. 5.2 Further Research The work in this project can be extended in two directions. The following are areas for further research: The proposed audit program could be fine tuned based on the three audit experiences in SABIC plants. The audit program could be automated and made accessible via the internet for plants in Saudi Arabia. . 6. References A-Hammad, A., (1998). Principles of Maintenance, Lecture Notes and Handouts, King Fahd University of Petroleum & Minerals, Saudi Arabia. Allcorn, S. (1979). Internal Auditing for the Hospitals. An Aspen Publication. 3. Al-Zahrani, A. (2001) Assessment of Factors Affecting Building Maintenance Management Auditing in Saudi Arabia. King Fahd University of Petroleum & Minerals, Saudi Arabia. 4. Campbell, J. D., (1995) Uptime Strategies for Excellence in Maintenance Management, Productivity Press, Portland, OR, U.S.A. 5. Carmichael, D.R. Willingham, J.J. and Schaller, C.A. (1996). Auditing Concepts and Methods. McGraw Hill, Inc. 6. DeGroote, P.D. (1995). Maintenance Performance Analysis: A Practical Approach. Journal of Quality in Maintenance Engineering, V.1, No. 2, pp. 4-24. 7. Duffuaa, S. O., and Andijani, A. A.,(1999), An integrated Simulation Model for Effective Planning of Maintenance Operation at Saudi Arabian Airlines (SAUDIA) Production Planning and Control, Vol. 10, No., 6, pp. 579-584. 8. Duffuaa, S.O. and Ben-Daya, M. (1999). Final Report on System Development and Automation for KFUPM Proejcts & Maintenance Department. KFUPM Press, Dhahran. 9. Duffuaa, S.O. and Ben-Daya, M. (1995). Improving Maintenance Quality Using SPC Tools. Journal of Quality in Maintenance Engineering, Vol. 1 no.2, pp. 25-33. 10. Duffuaa, S. O., Raouf, A and Campbell,J. D. (1998), Planning and Control of Maintenance Systems: Modeling and Analysis, 11. Duffuaa, S.O. and Raauf, A. (1996). Continuous Maintenance Productivity Improvement Using Structured Audit. Internal Journal of Industrial Engineering 3(3), pp.151-166. 12.. Hellriegel, D. and Sloaum, J.W. (1993). Management. Addison-Wesley Publishing Company. 13. Kaiser, H. H., (1991), Maintenance Management Audit. Construction Consultants & Publishers. 14. Kelly, A., (1989), Maintenance and its Management, Conference Communications, Monks Hill, Surry. 15. Mann, L. Jr. (1983), Maintenance Management. P.C. Heath and Company Publishers. Neibl, B. W.,(1994), Engineering Maintenance Management, 2nd Edition, Dekker, New York. 17. Price Water House Coopers, (1999), Questionnaire of auditing, Toronto, Ontario Canada. 18. Robinson, C.B. (1992). How To Make The Most of Every Audit. ASQC, Quality Press Milwaukee, Wisconsin. 19. Raauf and M. Ben-Daya (1995). Total Maintenance Management : a systematic approach. Journal of Quality in Maintenance Engineering, Vol. 1, No.1, pp. 6-14. 20. Smith, J.E. (1975). An Evaluation of Selected Current Internal Auditing Terms. Institute of Internal Auditors. 21. The IIAs InternationajsxL O V     : f j  ʼymyyamXLhhc;CJ\aJhCJ\aJhhCJ\aJhhCJ\aJh5CJaJhc;5CJaJhc;CJ\aJhc;5CJZaJhVF7h5CJZaJo(hVF7h5CJZaJhVF7hc;5CJZaJhVF7hc;5CJaJhVF7hc;CJ\aJhc;CJ\aJ hCJ hc;CJhc;5CJ\/Ojklmnopqrs H I J K  %dh]`$ %dh]a$$ %dh]`a$K L M N O  6 8 f h   dh^gd $ dha$$a$gd$dh`a$gd$dha$dh$ %dh]`a$    . 0 2 j     +  笺ul`WhLi5CJaJhhc;CJ\aJhm5CJaJhhm5CJ\aJhm5CJ\aJhmhmCJaJhc;5CJ\aJhmCJaJhh5CJ\aJhhCJaJhc;5CJaJhhc;CJaJhmhm5\hm hhhc;hhc;5\h W %dh]`gd`$a$$ & F2a$dhgdlg $dha$gdlg$dha$$ dha$gd  E G { WXhk$;Uzn$AOPȽȴᣴȗȝȽȽȄ}Ȅ}vvأ hTl5CJ h`x5CJ h`5CJhmhc;5CJaJ hc;CJ hc;CJhc;CJaJh`CJ\aJhc;CJ\aJhmhc;CJaJ hc;5CJhlgCJ\aJhc;CJ\aJhc;5CJaJhM'mhM'mCJ\aJhM'm5CJaJ-WXijk "#$;<$dha$$`a$$h`ha$$ & F4a$ $ & FLdha$ $dh^a$$a$ !"#$.@AOP$dha$$ & F @dha$dh$dha$P^t <"="""""##h%i%''(((((v))))K+L+M+]+a+',),9,,,,,......///`0a0y0z0x11o2p2q2û״Ϧhc;aJmHnHsH hc;CJaJmHnHsH  hc;ZaJhc;@aJ hc;aJ hc;CJhc;CJaJ hc;aJhc;CJaJhc;5CJ\aJ hc;5CJ hc;5hc;>aGcGLLkNlNpN}NqQ{QQQ9Tƿ͸ݡՐ͐ͅxͅ hc;;aJ hc;aJh5CJ\aJhc;5CJ\aJ hc;aJjҨ|A hc;UVaJjhc;UaJ hc;5CJ hc;5\ h5\hc;CJaJhDMCJaJhc;jhc;CJUhc;CJaJjhc;CJUaJ/C5D5555P666(7)777B8C888889$ 8dh^a$hdh^h hdh^hgd & F$dhdh^ & F#dh dh^`dh9::-;V;;;;;H<v<w<<=6=}==== >E> & F% Fdh Fdh^ $ & F>dha$$ & F> dha$$dha$$dh^`a$E>F>>>cAdA2C3CfFgFcGdG2H3H\HHH I IIIJIcIIIIIdhdh` Fdh^ FdhIIKkNlN|N}NqQ{QQQQQQsRtRRRRR8T9T & F&dhdh^ dh^`dh`dhdh`dh9TgThT,U-USUTUDWEW_W`WYYYZZZ dh^ & FI d 0d^`0 0dh^`0 & FIdhdh^dh^dh & FEdh9ThT.USUEW^W_WaWYYZZF[H[l\p\\^^^___````bbbOdPdee,f-f.f;h/$$Ifl4      Y֞ -^z :# d 5 1N1A0#44 laf4{{{{{{ dh$If{{{{% dh$IfkdD0$$Ifl4      ֞ -^z :#`d 5 1N1A0#44 laf4{{{{{{ dh$If{{{{% dh$IfkdJ1$$Ifl4      ֞ -^z :# d 5 1N1A0#44 laf4{|||||| dh$If| | |&|% dh$IfkdP2$$Ifl4      Y֞ -^z :#`d 5 1N1A0#44 laf4&|(|*|+|,|-| dh$If-|.|/|W|% dh$IfkdV3$$Ifl4      ֞ -^z :# d 5 1N1A0#44 laf4W|X|Y|[|\|]| dh$If]|^|x||% dh$Ifkd\4$$Ifl4      ~֞ -^z (# d 5 1F170#44 laf4w|x|||||||||4}6}}}}$~̂/Yky+2;^·҈=5`dfgz&S ⾵hHTpCJaJ hHTpCJ hHTp5\hHTp5CJ\hHTphc;5\aJh5\aJhlgCJaJhT0CJaJh5CJ\aJhc;CJaJ hc;5\hc;hc;5CJ\aJ:|||||| dh$If||||% dh$Ifkdb5$$Ifl4      ֞ -^z (#`d 5 1F170#44 laf4|||||| dh$If||||% dh$Ifkdh6$$Ifl4      ֞ -^z (# d 5 1F170#44 laf4|+}-}/}0}2}4} dh$If !gdh$If^`g4}5}6}% dh$Ifkdn7$$Ifl4      ֞ :^z (#`d B $N1/0#44 laf46}Z}}}}}}} dh$If  !dh$If}}}}% dh$Ifkdt8$$Ifl4      ֞ :^z (# d B $N1/0#44 laf4}}}}}}/kdz9$$Ifl4      Yֈ:mz!:#3 Y340#44 laf4 dh$If}}}}#~$~˂̂./9:Nm~ & FSdhpdh^pFdh^F`gdlgdh^ dh^gddh^ & FPdhdh~ц/012^ $IfgdDM $$Ifa$gdDMgdHTp$a$gdHTp$  O<O#&`^``a$gddhgdGL|pdh^p@ dh^@  & FSdh·χ"kde:$$Ifl4    r|b     R    n   0     4 laf4p $$Ifa$gdDMχ҇ $$Ifa$gdDM $IfgdDMkd;$$Ifl4    r|b   R  n  20     4 laf4p2"#$ $$Ifa$gdDM $IfgdDM $$Ifa$gdDM$%(." $$Ifa$gdDMkd<$$Ifl4    r|b Rn 0     4 laf4p(`def $$Ifa$gdDM $IfgdDMfgj." $$Ifa$gdDMkd)>$$Ifl4    r|b Rn 0     4 laf4pj $$Ifa$gdDM $IfgdDM." $$Ifa$gdDMkdW?$$Ifl4    r|b Rn 0     4 laf4pȈ͈̈Έ $$Ifa$gdDM $IfgdDMΈψ҈." $$Ifa$gdDMkd@$$Ifl4    r|b Rn 0     4 laf4p҈7;<= $$Ifa$gdDM $IfgdDM=>A." $$Ifa$gdDMkdA$$Ifl4    r|b Rn 0     4 laf4pAcghi $$Ifa$gdDM $IfgdDMijm." $$Ifa$gdDMkdB$$Ifl4    r|b Rn 0     4 laf4pm $$Ifa$gdDM $IfgdDM.%% $IfgdDMkdC$$Ifl4    r|b Rn 0     4 laf4p $$Ifa$gdDMkd!E$$Ifl4    r|b Rn 20     4 laf4p2 $IfgdDM $$Ifa$gdDM." $$Ifa$gdDMkd{F$$Ifl4    r|b Rn 0     4 laf4p+/01 $$Ifa$gdDM $IfgdDM125." $$Ifa$gdDMkdG$$Ifl4    r|b Rn 0     4 laf4p5`def $IfgdDM $$Ifa$gdDMfgj.% $IfgdDMkdH$$Ifl4    r|b Rn 0     4 laf4pj $IfgdDM $$Ifa$gdDMkdI$$Ifl4    r|b Rn 20     4 laf4p2ŠÊ $$Ifa$gdDM $IfgdDM $$Ifa$gdDMÊĊNJ." $$Ifa$gdDMkdCK$$Ifl4    r|b Rn 0     4 laf4pNJ $$Ifa$gdDM $IfgdDM." $$Ifa$gdDMkdqL$$Ifl4    r|b Rn 0     4 laf4p $$Ifa$gdDM $IfgdDM." $$Ifa$gdDMkdM$$Ifl4    r|b Rn 0     4 laf4p8<=> $$Ifa$gdDM $IfgdDM>?B." $$Ifa$gdDMkdN$$Ifl4    r|b Rn 0     4 laf4pBswxy $$Ifa$gdDM $IfgdDMyz}.%% $IfgdDMkdO$$Ifl4    r|b Rn 0     4 laf4p $$Ifa$gdDMkdP$$Ifl4    r|b Rn 20     4 laf4p2‹ƋNjȋ $$Ifa$gdDM $IfgdDM $$Ifa$gdDMȋɋ̋." $$Ifa$gdDMkdYR$$Ifl4    r|b Rn 0     4 laf4p̋ $$Ifa$gdDM $IfgdDM." $$Ifa$gdDMkdS$$Ifl4    r|b Rn 0     4 laf4p"#$ $$Ifa$gdDM $IfgdDM$%)O.%% $IfgdDMkdT$$Ifl4    r|b Rn 0     4 laf4pOPQR $$Ifa$gdDMRSkdU$$Ifl4    r|b Rn 20     4 laf4p2SVswxy $$Ifa$gdDM $IfgdDM $$Ifa$gdDMyz}." $$Ifa$gdDMkd/W$$Ifl4    r|b Rn 0     4 laf4p} $$Ifa$gdDM $IfgdDM." $$Ifa$gdDMkd]X$$Ifl4    r|b R n 0     4 laf4p $$Ifa$gdDM $IfgdDM.% $IfgdDMkdY$$Ifl4    r|b Rn 0     4 laf4p $IfgdDM $$Ifa$gdDMkdZ$$Ifl4    r|b Rn 20     4 laf4p2 GKLM $$Ifa$gdDM $IfgdDM $$Ifa$gdDMMNQ." $$Ifa$gdDMkd\$$Ifl4    r|b Rn 0     4 laf4pQx|}~ $$Ifa$gdDM $IfgdDM~." $$Ifa$gdDMkdA]$$Ifl4    r|b Rn 0     4 laf4p $$Ifa$gdDM $IfgdDM.%% $IfgdDMkda^$$Ifl4    r|b Rn 0     4 laf4p $$Ifa$gdDMkd_$$Ifl4    r|b Rn 20     4 laf4p2͍эҍӍ $$Ifa$gdDM $IfgdDM $$Ifa$gdDMӍԍ׍." $$Ifa$gdDMkd`$$Ifl4    r|b Rn 0     4 laf4p׍ $$Ifa$gdDM $IfgdDM." $$Ifa$gdDMkdb$$Ifl4    r|b Rn 0     4 laf4p $$Ifa$gdDM $IfgdDM .% $IfgdDMkd7c$$Ifl4    r|b Rn 0     4 laf4p  $IfgdDM $$Ifa$gdDM ؎َ ^aÏnor<ՑYm<ӕԕ*ĘRp'ћכڛܛޛrhHTp5\aJ hHTpaJhThHTp5CJ\aJhHTp5@CJ\h-hHTp5CJ\aJ h\hHTp hHTp5\h\hHTp5CJ\aJhHTp hHTpCJhHTp5CJ\=kded$$Ifl4    r|b Rn 20     4 laf4p2:>?@ $$Ifa$gdDM $IfgdDM $$Ifa$gdDM@AD." $$Ifa$gdDMkde$$Ifl4    r|b Rn 0     4 laf4pD| $$Ifa$gdDM $IfgdDM." $$Ifa$gdDMkdf$$Ifl4    r|b Rn 0     4 laf4p $$Ifa$gdDM $IfgdDM, $$Ifa$gdDMkd h$$Ifl4    r|b Rn 0     4 laf4pҎ֎׎؎ $$Ifa$gdDM $IfgdDM؎َ܎, $$Ifa$gdDMkd2i$$Ifl4    r|b Rn 0     4 laf4p܎ $$Ifa$gdDM $IfgdDM , $$Ifa$gdDMkdWj$$Ifl4    r|b   R  n  0     4 laf4p*kdk$$Ifl4    \|b     N  n   0     4 laf4p $$Ifa$gdDM $IfgdDM^akry $$Ifa$gdDMgdHTp.%%% $IfgdDMkdl$$Ifl4    rb     R    n   0     4 laf4p $IfgdDMÏkdm$$Ifl4    rb R  n  20     4 laf4p2ÏƏ $$Ifa$gdDM $IfgdDM $$Ifa$gdDM." $$Ifa$gdDMkd=o$$Ifl4    rb Rn 0     4 laf4p%)*+ $$Ifa$gdDM $IfgdDM+,/." $$Ifa$gdDMkdkp$$Ifl4    rb Rn 0     4 laf4p/kopq $IfgdDM $$Ifa$gdDM $If^gdDMqru.%% $IfgdDMkdq$$Ifl4    rb Rn 0     4 laf4p $IfgdDM $$Ifa$gdDMkdr$$Ifl4    rb Rn 20     4 laf4p2 $$Ifa$gdDM $IfgdDM $$Ifa$gdDM." $$Ifa$gdDMkdt$$Ifl4    rb Rn 0     4 laf4p $$Ifa$gdDM $IfgdDM." $$Ifa$gdDMkdAu$$Ifl4    rb Rn 0     4 laf4p $$Ifa$gdDM $IfgdDM8.%% $IfgdDMkdav$$Ifl4    rb Rn 0     4 laf4p89:; $IfgdDM $$Ifa$gdDM;<kdw$$Ifl4    rb Rn 20     4 laf4p2<?swxy $$Ifa$gdDM $IfgdDM $$Ifa$gdDMyz}." $$Ifa$gdDMkdx$$Ifl4    rb Rn 0     4 laf4p} $$Ifa$gdDM $IfgdDM." $$Ifa$gdDMkdz$$Ifl4    rb Rn 0     4 laf4pΑґӑԑ $$Ifa$gdDM $IfgdDMԑՑؑ.%% $IfgdDMkd7{$$Ifl4    rb Rn 0     4 laf4p $IfgdDM $$Ifa$gdDMkde|$$Ifl4    rb Rn 20     4 laf4p2489: $$Ifa$gdDM $IfgdDM $$Ifa$gdDM:;>." $$Ifa$gdDMkd}$$Ifl4    rb Rn 0     4 laf4p>hlmn $$Ifa$gdDM $IfgdDMnor." $$Ifa$gdDMkd~$$Ifl4    rb Rn 0     4 laf4pr $$Ifa$gdDM $IfgdDM." $$Ifa$gdDMkd$$Ifl4    rb Rn 0     4 laf4pɒ͒Βϒ $$Ifa$gdDM $IfgdDMϒВԒ." $$Ifa$gdDMkdI$$Ifl4    rb Rn 0     4 laf4pԒ $$Ifa$gdDM $IfgdDM ." $$Ifa$gdDMkdw$$Ifl4    rb Rn 0     4 laf4p RVWX $$Ifa$gdDM $IfgdDMXY\i.%% $IfgdDMkd$$Ifl4    rb Rn 0     4 laf4pijkl $IfgdDM $$Ifa$gdDMlmkdӄ$$Ifl4    rb Rn 20     4 laf4p2mp $$Ifa$gdDM $IfgdDM $$Ifa$gdDM." $$Ifa$gdDMkd-$$Ifl4    rb Rn 0     4 laf4p $$Ifa$gdDM $IfgdDM." $$Ifa$gdDMkd[$$Ifl4    rb Rn 0     4 laf4p $$Ifa$gdDM $IfgdDM 8.%% $IfgdDMkd{$$Ifl4    rb Rn 0     4 laf4p89:; $IfgdDM $$Ifa$gdDM;<kd$$Ifl4    rb Rn 20     4 laf4p2<?vz{| $$Ifa$gdDM $IfgdDM $$Ifa$gdDM|}." $$Ifa$gdDMkd$$Ifl4    rb R n 0     4 laf4p”ÔĔ $$Ifa$gdDM $IfgdDMĔŔȔ." $$Ifa$gdDMkd?$$Ifl4    rb Rn 0     4 laf4pȔ $$Ifa$gdDM $IfgdDM.%% $IfgdDMkd_$$Ifl4    rb Rn 0     4 laf4p $IfgdDM $$Ifa$gdDMkd$$Ifl4    rb Rn 20     4 laf4p2CGHI $$Ifa$gdDM $IfgdDM $$Ifa$gdDMIJM." $$Ifa$gdDMkd$$Ifl4    rb Rn 0     4 laf4pMhlmn $$Ifa$gdDM $IfgdDMnor." $$Ifa$gdDMkd$$Ifl4    rb Rn 0     4 laf4pr $$Ifa$gdDM $IfgdDM." $$Ifa$gdDMkd5$$Ifl4    rb   R  n  0     4 laf4p $IfgdDM $$Ifa$gdDM $IfgdDMӕԕA<4,$a$gdHTpdgdHTpgdHTpkdc$$Ifl4    \b     N  n   0     4 laf4pԕו $$Ifa$gdDM&,## $IfgdDMkd{$$Ifl4    r         n   0     4 laf4p&'() $IfgdDM)*kd$$Ifl4    r     n  20     4 laf4p2*-_cde $$Ifa$gdDM $IfgdDM $$Ifa$gdDMefi, $$Ifa$gdDMkd$$Ifl4    r n 0     4 laf4pi $$Ifa$gdDM $IfgdDM, $$Ifa$gdDMkdN$$Ifl4    r n 0     4 laf4p $$Ifa$gdDM $IfgdDMĖ,## $IfgdDMkds$$Ifl4    r n 0     4 laf4p $IfgdDM $$Ifa$gdDMkd$$Ifl4    r n 20     4 laf4p2 $$Ifa$gdDM $IfgdDM $$Ifa$gdDM, $$Ifa$gdDMkd$$Ifl4    r n 0     4 laf4pUYZ[ $$Ifa$gdDM $IfgdDM[\_, $$Ifa$gdDMkd8$$Ifl4    r n 0     4 laf4p_ $$Ifa$gdDM $IfgdDM,## $IfgdDMkd]$$Ifl4    r n 0     4 laf4p $IfgdDM $$Ifa$gdDMkd$$Ifl4    r n 20     4 laf4p2 $$Ifa$gdDM $IfgdDM $$Ifa$gdDM , $$Ifa$gdDMkd$$Ifl4    r n 0     4 laf4p IMNO $$Ifa$gdDM $IfgdDMOPS, $$Ifa$gdDMkd"$$Ifl4    r n 0     4 laf4pS $$Ifa$gdDM $IfgdDM,## $IfgdDMkdG$$Ifl4    r n 0     4 laf4p˜Ø $IfgdDM $$Ifa$gdDMØĘkdz$$Ifl4    r n 20     4 laf4p2Ęǘ $$Ifa$gdDM $IfgdDM $$Ifa$gdDM, $$Ifa$gdDMkd٥$$Ifl4    r n 0     4 laf4p $$Ifa$gdDM $IfgdDM !$, $$Ifa$gdDMkd $$Ifl4    r n 0     4 laf4p$ $$Ifa$gdDM $IfgdDM,## $IfgdDMkd1$$Ifl4    r n 0     4 laf4p $IfgdDM $$Ifa$gdDMkdd$$Ifl4    r n 20     4 laf4p2 $$Ifa$gdDM $IfgdDM $$Ifa$gdDM, $$Ifa$gdDMkdê$$Ifl4    r n 0     4 laf4p $$Ifa$gdDM $IfgdDM !$, $$Ifa$gdDMkd$$Ifl4    r n 0     4 laf4p$KOPQ $$Ifa$gdDM $IfgdDMQRUl,## $IfgdDMkd$$Ifl4    r n 0     4 laf4plmno $IfgdDM $$Ifa$gdDMopkdN$$Ifl4    r n 20     4 laf4p2ps $$Ifa$gdDM $IfgdDM $$Ifa$gdDM, $$Ifa$gdDMkd$$Ifl4    r n 0     4 laf4pƚʚ˚̚ $$Ifa$gdDM $IfgdDM͚̚К, $$Ifa$gdDMkd$$Ifl4    r n 0     4 laf4pК $$Ifa$gdDM $IfgdDM#,## $IfgdDMkd$$Ifl4    r n 0     4 laf4p#$%& $IfgdDM $$Ifa$gdDM&'kd8$$Ifl4    r n 20     4 laf4p2'*OSTU $$Ifa$gdDM $IfgdDM $$Ifa$gdDMUVY, $$Ifa$gdDMkd$$Ifl4    r n 0     4 laf4pY $$Ifa$gdDM $IfgdDM, $$Ifa$gdDMkdʵ$$Ifl4    r n 0     4 laf4p $$Ifa$gdDM $IfgdDM, $$Ifa$gdDMkd$$Ifl4    r n 0     4 laf4pɛ͛Λϛ $$Ifa$gdDM $IfgdDMϛЛћ, $$Ifa$gdDMkd$$Ifl4    r     n  0     4 laf4pћכڛۛ $IfgdDM $$Ifa$gdDM $IfgdDMۛܛݛޛ ?:::. $$Ifa$gdDMgdHTpkdG$$Ifl4    \       n   0     4 laf4p !-E$$If]a$gdDM$x$If]xa$gdDM $$Ifa$gdDMEFIn,## $IfgdDMkdd$$Ifl4    r4 X         8   0     4 laf4pnopq $If]gdDM x$If]xgdDMqrkd$$Ifl4    r4 X     8  20     4 laf4p2ru $If]gdDM$x$If]xa$gdDM $IfgdDM $$Ifa$gdDM, $$Ifa$gdDMkd$$Ifl4    r4 X 8 0     4 laf4pۜߜ $If]gdDM$x$If]xa$gdDM $IfgdDM, $$Ifa$gdDMkd7$$Ifl4    r4 X 8 0     4 laf4prBil=g-ğ]zj&ˢ 5!$KNOPǦަާķꐂ hHTp5\ hphHTphHTp&hThHTp5@CJ\aJmH sH hHTp5@CJ\mH sH hHTp5CJ\mH sH hHTpCJmH sH hHTp@CJmH sH hHTp@CJhHTp@CJhHTp5CJ\ hHTp>*CJ hHTpCJ- $If]gdDM$x$If]xa$gdDM $IfgdDM, $$Ifa$gdDMkd\$$Ifl4    r4 X 8 0     4 laf4p;?@A $If]gdDM$x$If]xa$gdDM $IfgdDMABEe,## $IfgdDMkd$$Ifl4    r4 X 8 0     4 laf4pefgh $If]gdDM$x$If]xa$gdDMhikd$$Ifl4    r4 X 8 20     4 laf4p2il $If]gdDM$x$If]xa$gdDM $IfgdDM $$Ifa$gdDM, $$Ifa$gdDMkd$$Ifl4    r4 X 8 0     4 laf4pΝҝӝԝ $If]gdDM$x$If]xa$gdDM $IfgdDMԝ՝؝, $$Ifa$gdDMkdF$$Ifl4    r4 X 8 0     4 laf4p؝ $If]gdDM$x$If]xa$gdDM $IfgdDM , $$Ifa$gdDMkdk$$Ifl4    r4 X 8 0     4 laf4p6:;< $If]gdDM$x$If]xa$gdDM $IfgdDM<=@c,## $IfgdDMkd$$Ifl4    r4 X 8 0     4 laf4pcdef $IfgdDM$$If]a$gdDMfgkd$$Ifl4    r4 X 8 20     4 laf4p2gj$$If]a$gdDM $IfgdDM $$Ifa$gdDM, $$Ifa$gdDMkd"$$Ifl4    r4 X 8 0     4 laf4p$$If]a$gdDM $IfgdDM, $$Ifa$gdDMkdU$$Ifl4    r4 X 8 0     4 laf4pў՞֞מ$$If]a$gdDM $IfgdDMמ؞۞, $$Ifa$gdDMkdz$$Ifl4    r4 X 8 0     4 laf4p۞$$If]a$gdDM $IfgdDM ),## $IfgdDMkd$$Ifl4    r4 X 8 0     4 laf4p)*+, $IfgdDM$$If]a$gdDM,-kd$$Ifl4    r4 X 8 20     4 laf4p2-0DHIJ$$If]a$gdDM $IfgdDM $$Ifa$gdDMJKN, $$Ifa$gdDMkd1$$Ifl4    r4 X 8 0     4 laf4pNkopq$$If]a$gdDM $IfgdDMqru, $$Ifa$gdDMkdd$$Ifl4    r4 X 8 0     4 laf4pu$$If]a$gdDM $IfgdDM,## $IfgdDMkd$$Ifl4    r4 X 8 0     4 laf4pŸß $IfgdDM$$If]a$gdDMßğkd$$Ifl4    r4 X 8 20     4 laf4p2ğǟ$$If]a$gdDM $IfgdDM $$Ifa$gdDM , $$Ifa$gdDMkd$$Ifl4    r4 X 8 0     4 laf4p 9=>?$$If]a$gdDM $IfgdDM?@C, $$Ifa$gdDMkdN$$Ifl4    r4 X 8 0     4 laf4pCVZ[\$$If]a$gdDM $IfgdDM\]`v,## $IfgdDMkds$$Ifl4    r4 X 8 0     4 laf4pvwxy $IfgdDM$$If]a$gdDMyzkd$$Ifl4    r4 X 8 20     4 laf4p2z}Ƞ̠͠Π$$If]a$gdDM $IfgdDM $$Ifa$gdDMΠϠҠ, $$Ifa$gdDMkd$$Ifl4    r4 X 8 0     4 laf4pҠ$$If]a$gdDM $IfgdDM, $$Ifa$gdDMkd8$$Ifl4    r4 X 8 0     4 laf4p6:;<$$If]a$gdDM $IfgdDM<=@, $$Ifa$gdDMkd]$$Ifl4    r4 X 8 0     4 laf4p@cghi $$Ifa$gdDM $IfgdDMijm~,## $IfgdDMkd$$Ifl4    r4 X 8 0     4 laf4p~ $IfgdDM $$Ifa$gdDMkd$$Ifl4    r4 X 8 20     4 laf4p2 $$Ifa$gdDM $IfgdDM $$Ifa$gdDM, $$Ifa$gdDMkd$$Ifl4    r4 X 8 0     4 laf4p $$Ifa$gdDM $IfgdDM, $$Ifa$gdDMkdG$$Ifl4    r4 X 8 0     4 laf4p !" $$Ifa$gdDM $IfgdDM"#&, $$Ifa$gdDMkdl$$Ifl4    r4 X 8 0     4 laf4p& $$Ifa$gdDM $IfgdDM, $$Ifa$gdDMkd$$Ifl4    r4 X     8  0     4 laf4p*kd$$Ifl4    \ X     p  8   0     4 laf4p $$Ifa$gdDM $IfgdDMʢˢ΢آߢ $$Ifa$gdDMgdHTp$ <O#&a$gdHTp <O#&gdHTp 1,## $IfgdDMkd$$Ifl4    r4             0    >!4 laf4p1234 $IfgdDM45kd$$Ifl4    r4        20    >!4 laf4p258TXYZ $$Ifa$gdDM $IfgdDM $$Ifa$gdDMZ[^, $$Ifa$gdDMkd$$Ifl4    r4   0    >!4 laf4p^| $$Ifa$gdDM $IfgdDM, $$Ifa$gdDMkd$$Ifl4    r4   0    >!4 laf4p $$Ifa$gdDM $IfgdDM, $$Ifa$gdDMkd$$Ifl4    r4   0    >!4 laf4p٣ݣޣߣ $$Ifa$gdDM $IfgdDMߣ, $$Ifa$gdDMkd$$Ifl4    r4   0    >!4 laf4p $$Ifa$gdDM $IfgdDM,## $IfgdDMkd#$$Ifl4    r4    0    >!4 laf4p $IfgdDM$$If]a$gdDM !kdV$$Ifl4    r4   20    >!4 laf4p2!$KOPQ $IfgdDM $IfgdDM $$Ifa$gdDM $If^gdDM $$Ifa$gdDMQRU, $$Ifa$gdDMkd$$Ifl4    r4   0    >!4 laf4pUrvwx $$Ifa$gdDM $IfgdDMxy|, $$Ifa$gdDMkd$$Ifl4    r4   0    >!4 laf4p|ʤΤϤФ $$Ifa$gdDM $IfgdDMФѤԤ, $$Ifa$gdDMkd $$Ifl4    r4   0    >!4 laf4pԤ $$Ifa$gdDM $IfgdDM,## $IfgdDMkd2$$Ifl4    r4   0    >!4 laf4p $IfgdDM $$Ifa$gdDMkde$$Ifl4    r4   20    >!4 laf4p2;?@A $$Ifa$gdDM $IfgdDM $$Ifa$gdDMABE, $$Ifa$gdDMkd$$Ifl4    r4   0    >!4 laf4pE $$Ifa$gdDM $IfgdDM, $$Ifa$gdDMkd$$Ifl4    r4   0    >!4 laf4p $$Ifa$gdDM $IfgdDM, $$Ifa$gdDMkd$$Ifl4    r4   0    >!4 laf4p $$Ifa$gdDM $IfgdDM,# $IfgdDMkdA$$Ifl4    r4   0    >!4 laf4p $IfgdDMkdt$$Ifl4    r4   20    >!4 laf4p2BFGH $$Ifa$gdDM $IfgdDM $$Ifa$gdDMHIL, $$Ifa$gdDMkd$$Ifl4    r4   0    >!4 laf4pLvz{| $$Ifa$gdDM $IfgdDM|}, $$Ifa$gdDMkd$$Ifl4    r4   0    >!4 laf4p $$Ifa$gdDM $IfgdDM, $$Ifa$gdDMkd+$$Ifl4    r4   0    >!4 laf4pĦŦƦ $$Ifa$gdDM $IfgdDMƦǦʦڦ,## $IfgdDMkdP$$Ifl4    r4   0    >!4 laf4pڦۦܦݦ $IfgdDM $$Ifa$gdDMݦަkd$$Ifl4    r4   20    >!4 laf4p2ަ $IfgdDM $$Ifa$gdDM, $$Ifa$gdDMkd$$Ifl4    r4   0    >!4 laf4pY]^_ $$Ifa$gdDM $IfgdDM_`c, $$Ifa$gdDMkd$$Ifl4    r4   0    >!4 laf4pc $$Ifa$gdDM $IfgdDM, $$Ifa$gdDMkdH$$Ifl4    r4   0    >!4 laf4p֧ڧۧܧ $$Ifa$gdDM $IfgdDMܧݧާ, $$Ifa$gdDMkdm$$Ifl4    r4        0    >!4 laf4pާ $IfgdDM $$Ifa$gdDM $IfgdDM|S۩ͪ+p~TZ\fhlޭ" hHTpaJ hc;H*aJ hC1>*aJ hc;>*aJhc;aJmHsH hc;H*aJ hC1H*aJ hc;aJhC1hc;CJaJ hQ"aJhHTp5CJ\hHTp hHTp5\ hHTpCJhphHTp5CJ\aJ5?:::::gdHTpkd$$Ifl4    \      $     0    >!4 laf4p$+2>V $$Ifa$gdDM$a$gdHTpdgdHTpgdHTp VWZx,## $IfgdDMkd$$Ifl4    r   M      n   0     4 laf4pxyz{ $IfgdDM $$Ifa$gdDM{|kd$$Ifl4    r  M   n  20     4 laf4p2| $$Ifa$gdDM $IfgdDM $$Ifa$gdDM, $$Ifa$gdDMkd] $$Ifl4    r Mn 0     4 laf4pרۨܨݨ $$Ifa$gdDM $IfgdDMݨި, $$Ifa$gdDMkd $$Ifl4    r Mn 0     4 laf4p $$Ifa$gdDM $IfgdDM,## $IfgdDMkd $$Ifl4    r Mn 0     4 laf4p $IfgdDM $$Ifa$gdDMkd $$Ifl4    r Mn 20     4 laf4p2MQRS $$Ifa$gdDM $IfgdDM $$Ifa$gdDMSTW, $$Ifa$gdDMkdG$$Ifl4    r Mn 0     4 laf4pWrvwx $$Ifa$gdDM $IfgdDMxy|, $$Ifa$gdDMkdz$$Ifl4    r Mn 0     4 laf4p| $$Ifa$gdDM $IfgdDM, $$Ifa$gdDMkd$$Ifl4    r Mn 0     4 laf4pԩة٩ک $$Ifa$gdDM $IfgdDMک۩ީ,## $IfgdDMkd$$Ifl4    r Mn 0     4 laf4p $IfgdDM $$Ifa$gdDMkd$$Ifl4    r Mn 20     4 laf4p2#'() $$Ifa$gdDM $IfgdDM $$Ifa$gdDM)*-, $$Ifa$gdDMkdV$$Ifl4    r Mn 0     4 laf4p-PTUV $$Ifa$gdDM $IfgdDMVWZ, $$Ifa$gdDMkd$$Ifl4    r Mn 0     4 laf4pZ~ $$Ifa$gdDM $IfgdDM, $$Ifa$gdDMkd$$Ifl4    r  M   n  0     4 laf4p*kd$$Ifl4    \   M    n   0     4 laf4p $$Ifa$gdDM $IfgdDM̪ͪЪڪ $$Ifa$gdDM$a$gdHTpgdHTp ',## $IfgdDMkd$$Ifl4    r   M      n   0     4 laf4p'()* $IfgdDM $$Ifa$gdDM*+kd1$$Ifl4    r  M   n  20     4 laf4p2+.?CDE $$Ifa$gdDM $IfgdDM $$Ifa$gdDMEFI, $$Ifa$gdDMkd$$Ifl4    r Mn 0     4 laf4pIaefg $$Ifa$gdDM $IfgdDMghk, $$Ifa$gdDMkd$$Ifl4    r Mn 0     4 laf4pk $$Ifa$gdDM $IfgdDM,## $IfgdDMkd$$Ifl4    r Mn 0     4 laf4p $IfgdDM $$Ifa$gdDMkd)$$Ifl4    r Mn 20     4 laf4p2 $$Ifa$gdDM $IfgdDM $$Ifa$gdDM, $$Ifa$gdDMkd $$Ifl4    r Mn 0     4 laf4pbjln $$Ifa$gdDM $IfgdDMnpr, $$Ifa$gdDMkd!$$Ifl4    r Mn 0     4 laf4pr~*kd"$$Ifl4    \   M    n   0     4 laf4p $$Ifa$gdDM $IfgdDM(XZf֭حڭDFH^  & F^^` & F^^`gd=WQ ^```gdr#`]gdHTp"<BH 4PVZ^¯ȯܯ(K~vw{øâ}voh hc;CJ\ hiCJ\ h>y%CJ\ hCJ\hi5CJ\aJhCJaJh5CJ\aJhc;5CJ\aJhrJ5CJ\aJhLB5CJ\aJhc;CJaJhr#CJaJh=WQCJaJhLBCJaJhhc;CJaJ hc;aJ hHTpaJ hC1aJ'^¯į$pdh^pa$gdLB $pdh^pa$ & F^^`gdLBįƯȯܯ()vwԲm$v]^`va$gd$]^`a$gd $^a$gdd$^`a$gdi$a$ $ & Faa$gd $dha$gdLB$pdh^pa$gdLBӲԲ23lmxij̳ͳ* yl`ySyhrJh6H*]aJhrJhrJ6]aJhrJh6>*]aJhrJh6]aJhrJh6]aJmHsH*jhrJh6U]aJmHnHuhrJh6H*]aJhFhhhCJaJhhCJ\aJhhiCJ\aJhCJ\aJhhdCJ\aJ hdCJ\m* " $$Ifa$gdF $p^pa$gd, $^a$gdF $^a$gdDb2 $^a$gdgd p^p`gd p^p`gd$v]^`va$gd "JR  "#+,01]նֶ׶ٶ񬥞񗥗{qe\hICJ\aJhIhCJ\aJhhCJ\ hYCJ\ h{^5CJ hrJ5CJ hY5CJ hI5CJ hi5CJ hF5CJ h [CJ\ hn+5CJ h5CJ hZ5CJ hC {CJ\hn+h [CJ\h,h [5CJ h,5CJ hDb25CJ h [5CJ h5CJ$ xx $$Ifa$gdFzkd#$$Ifl0~ gl t0644 la  xx $$Ifa$gdFzkda$$$Ifl0~ gl t0644 la xx $$Ifa$gdFzkd$$$Ifl0~ gl t0644 la  !"xxllld[S$a$gd*$^a$$a$gdY $^a$gdI $^a$gdFzkd)%$$Ifl0~ gl t0644 la ֶڶ $$Ifa$gd^gdYٶ߶ ./1267<=ABCDEtuwx|}ùxj\xhIh5CJ\aJhIhI5CJ\aJ hC CJ\hC h5CJhC hC 5CJhC h5CJaJhC hC 5CJaJhUMEh5CJ\aJhUMEhI5\hIh5CJhIhI5CJ hICJ\hIhICJ\aJhICJ\aJhIhCJ\aJ" /:." $$Ifa$gdUME $$Ifa$gdkd%$$Iflֈ^Y #YL t0#44 lal/27=BC.kdF&$$Iflֈ^Y #YL t0#44 lal $$Ifa$gdCEux} $$Ifa$gd:.... $$Ifa$gdkd&$$Iflֈ^Y #YL t0#44 lalзѷӷԷطٷ۷ܷ ¸¸yk¸hIh5CJ\aJhIhI5\hIh5CJaJhIh5CJhIhI5CJ hC CJ\ hUME5CJ hC 5CJhC h5CJhC hC 5CJhC h5CJaJhC hC 5CJaJhIh5CJ\aJhIhI5CJ\aJ'ѷ.kd'$$Iflֈ^Y #YL t0#44 lal $$Ifa$gdѷԷٷܷ.kdq($$Iflֈ^Y #YL t0#44 lal $$Ifa$gd $ <O#&$Ifa$gdI $$Ifa$gd038:.... $$Ifa$gdkd*)$$Iflֈ^Y #YL t0#44 lal/02378<=ABCDEvwyz{~¸zsi_X hCJ\hC hYCJ\hC hICJ\ hY5CJhC hC 5CJ\aJhC hI5CJ\aJhIh5CJhIhI5CJ hC CJ\ hC 5CJhC h5CJhC hC 5CJhC h5CJaJhC hC 5CJaJhIh5CJ\aJhIhI5CJ\aJ8=BCE.kd)$$Iflֈ^Y #YL t0#44 lal $$Ifa$gdEwz $$Ifa$gd$$If^a$gdC :." $$Ifa$gdY $$Ifa$gdkd*$$Iflֈ^Y #YL t0#44 lal.kdU+$$Iflֈ^Y #YL t0#44 lal $$Ifa$gdƸǸȸɸ)*+qrsǼҼԼռּؼFG23pſƼ~w~~~pppff_ hG5CJhNFhZ5CJ hc;5CJ hi5CJhNFh1#5CJ hNF5CJ hZ5CJ h1#5CJhNFhNF5CJ hNFCJ\ h1#CJ\ hiCJ\hNFhNFCJ\hhCJ\ hC CJ\hYh,ZCJ\hYhd~CJ\hYhCJ\hYhC CJ\%Ǹȸɸ+,pԹ&_޺2rs $`a$gd $ & Fba$gd1# $^a$gdNF $^a$gdNF $^a$gd1# $ & Faa$gdNF$a$gd2k $^a$gdsּ׼ؼG/0̾;123ƿ $ & Fda$gdZ $^a$gdZ$a$gdZ $^a$gdZ $ & Fca$gdZ$a$$^a$ $^a$gd1#ſƿevwxy{}ĺ㳬se^Z^Ph]hKh5CJhKh hKh5CJhrhKh5CJ\aJhrhr5CJ\aJ hKh5\hQHPhKh5CJ\aJhKh5CJ\aJh2k5CJ\aJ h 5CJ h*5CJh]h]5CJ h]5CJ h]CJ\ hc;CJ\h]h]CJ\ hc;5CJ hul5CJ hG5CJ hZ5CJp-wxyz{|}gdKh$a$gdKh$a$gdKh $^a$gd]$a$ $^a$gdZ $ & Fda$gdG@A. $dha$gdKh$ `a$gdr$hZ^h`Za$gdKh $ & Fka$gdKh $ & Fja$gdKh $ & Fha$gdKh $^a$gdKh $h`ha$gdKh$a$gdKhgdKhN "#$123#B9:Ytu '{~f»´}U hc;H*hhmH sH hc;mH sH  hc;\ hc;@ hc;CJhc; hc;CJ\ h CJ\ h{F5CJ h 5CJ h[LhKhhKh hUK5CJ hr5CJ hKhCJ hrCJ hKh5CJhKhhKhCJaJ1MN !"#123 0^`0 & FT$a$$a$ $dha$gdKh $ & Fga$gdUK $ & Fga$gdKh$a$gdKhHI Z[BCD   *0^`0` 0^`0  "^`"JK yz{ ! JK^ Zh^Z`h & FU 0^`0l Advanced Technology Committee (1994). Audit, Control and Security of Paperless Systems. The Institute of Internal Auditors Research Foundation, Orlando, Florida, USA. 22. The Institute of Internal Auditors, (1992). A Common Body of Knowledge for Practice of Internal Auditing. 23 Thomas, C.W. and Henke, E.O. (1989). Auditing Theory and Practice. Kent Publishing Company. 24. WesterKamp, T.A.,(1987) Using Computers to Audit Maintenane Productivity. in Maintenance Management ( Edited by E,. Hartmann), Industrial Engineering and Management Press, Atlanta, GA, U.S.A. 25. Zancolich, J., (2002), Auditing Maintenance Processes for Plant Efficiency, http://www.mt-online.com. 26. http://www.columbia) PAGE  PAGE 35 MMEI = Defining and Organizing the Audit Confirming the Audit Team Conducting the Audit Report Preparation Management Action Final Follow-up Planning, Establishing Priorities & Supervision Kh]h&`#$dh 0^`0 0^`0fLPQRX{|  hc;ZhhDb2hrJhDb26]hrJh6]h#h#0JmHnHu hc;0Jjhc;0JUhc;CJaJhc;hc;OJQJ^J/      !"#$%&'()*+,-./01123456789:;<=>?@ABCDEFGHIJKLXYYZ|}~ dh/ =!"#$%  !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~      !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~      !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~Root EntryData WordDocument*