The safety management system (SMS) for air operators, is a systematic approach for safety management, which includes organizational structure, lines of responsibility, policy, objectives, processes and procedures for the identification and analysis of safety deficiencies, hazards and their associated consequences, as well as for the control, elimination or mitigation of safety risks, including principles of safety assurance, management of change and the continuous improvement of the SMS. In order to reinforce the notion of managing safety as a business management process, the last ICAO requirements, include provisions for the establishment of lines of responsibility throughout the Organization, as well as for senior management.