By the actual to target performance comparison as an evaluation of the collected data the check-up is completed with the third milestone. On the basis of this comparison is shown, how the company fulfills the scrutinizing criteria. Structured processes and procedures help the company to save time and money as well as to make a prioritization of resources to be used. The results of the check-up have to be reported to the top management. Furthermore the top management has to implement together with the safety experts a comparison of the OHS goals with the actual to target performance comparison. Possible result of the comparison may be, for example, that the internal requirements are too ambitious. These should not be discarded then, but should be included into the long-term strategy. Another result of the actual to target performance comparison can be a revision of the policy statement. Based on this policy statement the specific occupational health and safety goals have to be defined. At that point it is important, that the objectives / goals are formulated S.M.A.R.T. The results of the consistent application are clear, measurable and verifiable objectives. Some examples of OHS targets can be: determining and reducing absence time within a year by a specific amount, execute a health day within a year, ensure the use of personnel protection equipment anytime. The objectives and resulting tasks have to be documented in writing by all involved and affected persons. Based on these documents the project plan for the implementation for the OHSMS / OHS measures in the company can be developed. As part of the project management the implementation and the project progress need to be reviewed on basis of the previously set milestones. By the control / inspection it is possible to detect, what was achieved and whether anything has changed on the goals. If necessary the project plan should be corrected subsequently according to the changes. Critical to the effectiveness and efficiency of the OHSMS is the systematic interlocking of the OHSMS elements, which are specified in the form of procedures. During the integration of the procedures into daily operations, it is necessary that the appropriate procedures are developed and adapted by the CFT to the situation of the company. In addition centrally created and managed form sheets and tools have to be developed, which support the application and implementation of the procedures.