Starting by looking at the policies and processes they have at present, I'd then get cynical and start looking for previous versions and some history of system evolution. I've seen many companies that have shinny current paperwork but nothing historical.

I'd also look at their accident history and claims history to see if the two marry up.

Well you need to look at the H&S system as it exists in the business and whether it is fit for purpose.
Look at:
• Documentation starring with the Policy statement and looking at organisation and arrangements for H&S and look at their procedure’s
• Look at how they manage risk assessment. Take a sample of assessments to see if you think that they are suitable and sufficient
• Training systems-are they upto the job-do they create competent staff?
• Look at incident reporting- not just RIDDORS but ask if they have a good reporting culture including near misses. See how they deal with incidents-do they close them out?
• The culture- are the workers and managers engaged in H&S- is it a topic at management meetings. Is there a H&S committee? Does it meet regularly and who chairs it? If it is chaired by the H&S manager, it probably means that the senior people aren’t really interested in H&S and H&S something for the ‘elf and safety’ guy
• Do they have a competent H&S adviser? Are they upto he job, both understanding H&S issues(CMIOSH?) and the way the business works and how to get things done in the business.
There are other things but just keep digging.
Finally, somebody has to decide whether a) they like the H&S system as it is and they will keep it after the takeover or b) whether it has big holes in it but you can cover those when you take over or c) don’t touch them with barge pole

Good replies and to add is all this audited?

Are they one site /multiple site?

- Do they have legacy issues e.g. buildings with ACMs to manage / environmental matters
- suppliers procurement - arrangements to manage 3rd parties contractors etc
- Business continuity

if they are in good shape ok - if not, what a great challenge for you and your current company to get them there.

One of the issues with occupational health is that, unlike physical accidents, the problems are often chronic. In other words, there may not have been any major health issues to date, but this does not mean that their risk assessments for health issues and health surveillance practices are adequate. There may be health issues accumulating for the future. How you audit this is another question. It may be that for health issues you will need to seek the support of an occupational health practitioner or occupational hygienist competent to evaluate the health management standards in the workplace under investigation.
Chris

I agree with Bob and suggest the following additional areas to consider.
What significant contracts/partnerships are in place? Is there a sound process for identifying relevant OSH risks before such contracts are signed, i.e. for assessing the soundness of the contractor/partner OSH management practices, as well as those of the main organisation?

In it all look for the following key items

Evidence, Evidence and Evidence.

Look for all the relevant records not just a sample to prove anything.

Historic fines etc. from the various agencies inclusive of the tax and social security people who are more powerful than the HSE, EA etc. and via personal civil claims

Some have put environmental information into the mix but do keep to the brief ie OHS, others may well be looking at the environmental stuff separately. Check if you are not sure. This is one reason why I do advise having previous experience in assisting previous DD - It is so easy to wander into dead ends, excessive work and stepping on other experts toes. There are many very good environmental lawyers doing such work and they can be very very touchy especially if your legal background does not match theirs.

These things look easy to do but without some background they become time consuming, over verbose and without a business focus.

On the receiving end is different as you will most certainly be asked for the items you list but note that this will likely be distributed among several people.