Abstract

Trends in modern management point toward composite and comprehensive management systems that provide for competitive performance in the global economy. Management system audits are widely used to ensure compliance with planned arrangements and improvement of business performance. This paper addresses the harmonization and integration of audits of different management systems. The current international auditing standards for quality (ISO 10011) and environmental (ISO 14010/11/12) management are reviewed. A detailed comparison of the form, structure and content of these standards is provided. Subsequently, criteria for “best auditing practice” are illustrated. The possibilities of harmonizing audit standards, and integrating them with the current best audit practice are assessed. Integration on the basis of the systems approach is suggested. Finally, it is concluded that integrated audits and audit standards will emerge in the very near future.

Full Text
Paper version not known

Talk to us

Join us for a 30 min session where you can share your feedback and ask us any queries you have

Schedule a call

Disclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.