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Article
Publication date: 5 January 2015

Loïc Decaux and Gerrit Sarens

– This purpose of this paper is to investigate how to implement a combined assurance program.

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1814

Abstract

Purpose

This purpose of this paper is to investigate how to implement a combined assurance program.

Design/methodology/approach

This paper uses qualitative data obtained through semi-structured interviews with six multinationals at different stages of combined assurance implementation maturity.

Findings

The paper finds that organizations are still learning through combined assurance implementation because no organization seems to have attained a mature combined assurance program. Nevertheless, our descriptive findings reveal that a successful combined assurance implementation follows six important components.

Research limitations/implications

One limitation of this study is that, as the organizations studied are at different stages of combined assurance program implementation, data may have comparability issues. Another limitation is that different interviewees were studied from one case to another.

Practical implications

The results have implications both for organizations that do not yet have a combined assurance program in place and for those currently at the implementation stage. It has also implications for chief audit executives who are good candidates to lead a combined assurance implementation and for regulators, as the study describes combined assurance as an important accountability mechanism that helps boards and audit committees exercise their oversight role properly.

Originality/value

The study is the first to address combined assurance implementation. It complements the study of the Institute of Internal Auditors UK and Ireland (2010), which identifies the reasons for failed attempts to coordinate assurance activities, by illustrating combined assurance implementation through six international case studies of organizations at different combined assurance implementation stages.

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Article
Publication date: 25 November 2019

Olivier Boiral, Iñaki Heras-Saizarbitoria and Marie-Christine Brotherton

The purpose of this paper is to examine the professionalism and professionalization of sustainability assurance providers based on the experiences and perceptions of…

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1121

Abstract

Purpose

The purpose of this paper is to examine the professionalism and professionalization of sustainability assurance providers based on the experiences and perceptions of auditors involved in this activity.

Design/methodology/approach

The empirical study was based on 38 semi-directed interviews conducted with assurance providers from accounting and consulting firms.

Findings

The findings highlight the division of this professional activity between accounting and consulting firms, each of which question the professionalism of the other. The main standards in this area tend to be used as legitimizing tools to enhance the credibility of the assurance process rather than effective guidelines to improve the quality of the verification process. Finally, the complex and multifaceted skills required to conduct sound sustainability assurance and the virtual absence of recognized and substantial training programs in this area undermine the professionalization of assurance providers.

Research limitations/implications

This work has important practical implications for standardization bodies, assurance providers and stakeholders concerned by the quality and the reliability of sustainability disclosure.

Originality/value

This study shows how practitioners in this area construct and legitimize their professional activity in terms of identity, standardization and competences. The work contributes to the literatures on the assurance of sustainability reports, self-regulation through standardization and professionalization.

Details

Accounting, Auditing & Accountability Journal, vol. 33 no. 2
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 1 April 2001

G.P. Coetzee and R. du Bruyn

The Institute of Internal Auditors is in the process of developing new standards for the internal auditing profession. The first set of these standards will be implemented…

Abstract

The Institute of Internal Auditors is in the process of developing new standards for the internal auditing profession. The first set of these standards will be implemented with effect from 1 January 2002. The purpose of professional standards is to lay down the minimum requirements to be maintained for acceptable practice. In June 1999, a new formal definition of internal auditing was adopted to address relevant issues with which internal auditing is currently faced. Existing standards, when read in conjunction with the new definition, have deficiencies and these deficiencies have led to the development of new standards for the profession. The purpose of this article is to discuss the limitations of the current standards, to identify the changes incorporated in the new standards, and to evaluate the changes. The article evaluates whether the new standards address the changes in the new definition and highlights the influence of the changes in the standards on the internal auditing profession. The findings are that the new standards are difficult to analyse, especially because the current standards must still be used in conjunction with the new standards, yet the changes successfully address the challenges facing the internal auditing profession.

Details

Meditari Accountancy Research, vol. 9 no. 1
Type: Research Article
ISSN: 1022-2529

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Article
Publication date: 20 April 2010

Jenny Stewart and Nava Subramaniam

The purpose of this paper is to provide a review of the recent literature on internal audit independence and objectivity and discuss opportunities for future research. The…

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11913

Abstract

Purpose

The purpose of this paper is to provide a review of the recent literature on internal audit independence and objectivity and discuss opportunities for future research. The topics examined are the organizational status of internal audit, the internal auditor's dual role as a provider of assurance and consulting activities, internal audit's involvement in risk management, outsourcing and co‐sourcing of internal audit activities, and the use of internal audit as a training ground for managers.

Design/methodology/approach

The approach used in this paper is a review of the literature followed by an identification of further research opportunities.

Findings

The paper summarizes the existing body of knowledge relating to internal audit independence and objectivity and identifies gaps in the literature where further research is needed.

Originality/value

The paper provides researchers with a useful summary of the literature on internal audit independence and objectivity and stimulates them to engage in further research in the area.

Details

Managerial Auditing Journal, vol. 25 no. 4
Type: Research Article
ISSN: 0268-6902

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Article
Publication date: 6 May 2021

Cuong Huu Nguyen

This paper aims to determine how quality assurance practitioners in Vietnam describe their levels of professional knowledge and related skills, as well as identifying…

Abstract

Purpose

This paper aims to determine how quality assurance practitioners in Vietnam describe their levels of professional knowledge and related skills, as well as identifying factors that interfere with the development of these skills.

Design/methodology/approach

Semi-structured were conducted with 22 quality assurance practitioners who were directly involved in quality assurance policy-making and implementation.

Findings

Thematic analysis identified that internal challenges for quality assurance staff were mostly related to their lack of knowledge, skills and experience in this area. Limited capacity in English communication was also reported as a major challenge for Vietnamese quality assurance specialists.

Originality/value

The paper concludes that regular capacity-building programmes can help quality assurance staff gain the necessary knowledge and skills to improve their work performance.

Details

Quality Assurance in Education, vol. 29 no. 2/3
Type: Research Article
ISSN: 0968-4883

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Book part
Publication date: 8 January 2021

Josiline Phiri Chigwada

A study was done to document the standards that should be adhered to by library and information professionals in Zimbabwe to assure quality in service provision in order…

Abstract

A study was done to document the standards that should be adhered to by library and information professionals in Zimbabwe to assure quality in service provision in order to meet the sustainable development goals. A literature review and web content analysis were done to unpack the various standards that all types of libraries should consider from library buildings, service provision, qualifications and accreditation of library and information science schools and professionals, and assessing the impact of libraries in the communities that they are serving. The findings review that there are international and national standards from various governing bodies that should be considered in library and information service provision. The author recommends the implementation of these standards in all the libraries to assure quality in library and information service provision.

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Article
Publication date: 1 April 1997

Huei‐Yaw Ke and Ching‐Piao Hwang

Shows that the new ISO 9000‐4 has covered the dependability aspects of IEC 300‐1. Dependability is defined as a collective term used to describe availability performance…

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1334

Abstract

Shows that the new ISO 9000‐4 has covered the dependability aspects of IEC 300‐1. Dependability is defined as a collective term used to describe availability performance and its influencing factors, such as reliability performance, maintainability performance and maintenance support performance. Among these factors, reliability is the major quality assessment of a product during the operation period. With reliability as a necessary requirement, the quality assurance activities taken by suppliers should be extended, especially to cover the survey of the environmental condition, and maintenance planning for the purposes of reliability assurance. Summarizes the characteristics of reliability assurance in the ISO 9000‐4 aspect and, by applying the system engineering concept, proposes a systematic approach for a reliability management programme based on ISO 9000‐4. Believes that, after tailoring in practices, the merits of this approach will be evident in project management.

Details

International Journal of Quality & Reliability Management, vol. 14 no. 3
Type: Research Article
ISSN: 0265-671X

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Article
Publication date: 14 September 2012

Marco Tieman, Jack G.A.J. van der Vorst and Maznah Che Ghazali

The purpose of this paper is to introduce a new framework to optimise the design of halal food supply chains, called the “Halal Supply Chain Model”. In this research the…

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10273

Abstract

Purpose

The purpose of this paper is to introduce a new framework to optimise the design of halal food supply chains, called the “Halal Supply Chain Model”. In this research the main logistics business processes are defined, which are the determinants for the halal supply chain performance.

Design/methodology/approach

Next to an extensive literature review, a large discussion group and various focus group sessions conducted in Malaysia, The Netherlands and China have been used to identify halal control activities and assurance activities in logistics business processes, with a focus on transportation, warehousing and terminal operations.

Findings

The findings show that product characteristics (bulk versus unitised, ambient versus cool chain) and market requirements (Muslim or non‐Muslim country) determine the supply chain vulnerability to halal contamination, for which halal control activities and assurance activities are put in place to reduce supply chain vulnerability. More empirical research is needed to further refine the Halal Supply Chain Model for different product–market combinations. Second, qualitative research is recommended for halal cosmetics and pharmaceutical supply chains.

Practical implications

This study shows that halal supply chain management is different from conventional supply chain management, which requires a halal policy and specific design parameters for supply chain objectives, logistics control, supply chain network structure, supply chain business processes, supply chain resources and supply chain performance metrics.

Originality/value

The Halal Supply Chain Model can be an important instrument to design and manage halal food supply chains in extending halal integrity from source to point of consumer purchase. As there is an evident lack of academic research in the field of halal supply chain management, it provides an important reference for halal logistics and supply chain management. The large discussion group and focus group sessions resulted in the publication of the International Halal Logistics Standard (IHIAS 0100:2010) by IHI Alliance in 2010.

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Article
Publication date: 2 September 2021

Hanna Silvola and Eija Vinnari

The purpose of this paper is to enrich extant understanding of the role of both agency and context in the uptake of sustainability assurance. To this end, the authors…

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1994

Abstract

Purpose

The purpose of this paper is to enrich extant understanding of the role of both agency and context in the uptake of sustainability assurance. To this end, the authors examine auditors' attempts to promote sustainability assurance and establish it as a practice requiring the professional involvement of auditors.

Design/methodology/approach

Applying institutional work (Lawrence and Suddaby, 2006) and institutional logics (Thornton, 2002; Thornton et al., 2012) as the method theories, the authors examine interview data and a variety of documentary evidence collected in Finland, a small society characterized by social and environmental values, beliefs in functioning institutions and public trust in companies behaving responsibly.

Findings

With this study, the authors make two main contributions to extant literature. First, the authors illustrate the limits that society-level logics related to corporate social responsibility, together with the undermining or rejected institutional work of other agents, place especially on the political and cultural work undertaken by auditors. Second, the study responds to Power's (2003) call for country-specific studies by exploring a rather unique context, Finland, where societal trust in companies is arguably stronger than in many other countries and this trust appears to affect how actors perceive the need for sustainability assurance.

Originality/value

This is one of the few accounting studies that combines institutional logics and institutional work to study the uptake of a management fashion, in this case sustainability assurance.

Details

Accounting, Auditing & Accountability Journal, vol. 34 no. 1
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 9 September 2019

Nur Izatul Irani Binti Selim, Suhaiza Zailani, Azmin Azliza Aziz and Muhammad Khalilur Rahman

This study aims to empirically examine a model of the halal logistic services, its impact on manufacturers’ trust and satisfaction.

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1153

Abstract

Purpose

This study aims to empirically examine a model of the halal logistic services, its impact on manufacturers’ trust and satisfaction.

Design/methodology/approach

This study was conducted through survey questionnaires after an extensive review of the literature. A total of 564 samples of the questionnaire were distributed to logistics management representatives of halal manufacturing companies in Malaysia. This survey was carried out to measure the respondents’ perception of halal manufacturers’ satisfaction with third-party logistic (3PL) service providers in Malaysia. The instruments/survey incorporate halal assurance services, halal service diversity and halal service procedure as the antecedents of halal manufacturers’ trust and satisfaction.

Findings

The findings indicate that halal assurance services and halal service procedure are positively associated with manufacturers’ trust and satisfaction, while halal service diversity is not associated with it. The study also shows that manufacturers’ attitude play a mediator role between the halal logistic service and manufacturers’ satisfaction.

Originality/value

The study provides useful information in understanding the importance of halal logistic services and more particularly aims at facilitating 3PL service providers to offer halal logistic services quality that suits the manufacturers’ needs.

Details

Journal of Islamic Marketing, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1759-0833

Keywords

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