Quality assurance and effectiveness of audit systems

Citation

(2001), "Quality assurance and effectiveness of audit systems", Measuring Business Excellence, Vol. 5 No. 1. https://doi.org/10.1108/mbe.2001.26705aaf.005

Quality assurance and effectiveness of audit systems

Quality assurance and effectiveness of audit systems

S. Karapetrovic and W. Willborn, International Journal of Quality & Reliability Management (UK), Vol. 17 No. 6, 2000

Argues that audit, as a service to management, should be subject to quality assurance so as to minimize audit risk, but states there is little guidance regarding quality system audits in ISO 10011:1990 and the revisions to the ISO 9000:1994 series. Remarks, however, that financial accounting is mature in audit risk methodology. Presents a model for evaluating audit effectiveness based on a systemic approach that considers audit availability, reliability, and suitability. Expands on each component. Illustrates a generic audit system, which views quality audits as independent subsystems of audit programmes, and considers an ISO 9000 approach to auditing (accommodating ISO 9000:1994 and ISO 9000:2000 elements). Depicts a system measurement and improvement audit cycle. Lists sample questions for quality assuring the audit system elements. Declares the aim is to make audits work better, mentioning several ways audits can fail. Discusses mistakes and reliability, charting a quality audit error rate/time curve (bathtub curve). Remarks on auditing the competence of auditors, tabling a possible framework for checking. Concludes with areas for further research into the concepts raised.

Quality focus says: Some key insights on auditing.