A Safety Management System (SMS) is a systematic approach to managing safety, including the necessary organizational structure, accountabilities, policies and processes. SMSs provide organizations with a powerful framework of safety philosophy, tools and methodologies that improve their ability to understand, construct and manage proactive safety systems. In order to reinforce the notion of safety management being a managerial process, the new International Civil Aviation Organization (ICAO) safety management requirements include provisions for an organization to establish lines of safety accountability throughout the organization, as well as the senior management level. SMS is based on leadership and accountability. It requires proactive hazard identification, risk management, information control, auditing and training. It also includes incident and accident investigation and analysis.