Most unsafe conditions are caused by unsafe acts - the direct actions of people. To improve safety performance, a supervisor must eliminate unsafe acts by observing them, taking immediate corrective actions, and following up to prevent recurrence. SMAT system is a tool for the area of safety whose aim is to improve safety. It is a simple, but powerful, tool applied when there is visible management commitment to improve communication, influence behaviours and change attitudes. The implementation of such a system will raise the organization’s safety standards and also improve its image to the outside. The primary reason for doing audits is to prevent people from getting injured by preventing unsafe acts, therefore, SMAT is guided by the principle: people are the key to achieve safety excellence. The most important thing in SMAT is employees willing to acquire and pass on knowledge and skills for continuous improvement.