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The aim of this paper is to contribute to knowledge about the diversity of credibility arrangements in new audit spaces “in the margins” of auditing and the implications of such arrangements.

The paper is based on an in-depth qualitative study of the lesbian, gay, bisexual, transgender, queer and intersex (LGBTQI) rights certification run by the Swedish Federation for Lesbian, Gay, Bisexual, Transgender, Queer and Intersex Rights (RFSL) during its first decade of operation. We have interviewed employees and studied documents at the certification units within the RFSL. We have also interviewed certified organizations.

We highlight two features that explain the unusual credibility arrangements in this audit practice: the role of beneficiaries in the organizational arrangements chosen and the role of responsibility as an organizing value with consequences for responsibility allocation in this certification. These features make it possible for the RFSL to act as a credible auditor even though it deviates from common arrangements for credible audits.

The RFSL certification is different in several ways. First, the RFSL acts as both a trainer and an auditor. Second, the trainers/auditors at the RFSL have no accreditation to guarantee their credibility. Third, the RFSL decides for itself what standards should apply for the certification and adapts these standards to the operation being audited. Therefore, this case provides a good opportunity to study alternative credibility arrangements in the margins of auditing as well as their justifications.

This paper aims to examine, through a qualitative study, how auditor independence is socially constructed within the network of individuals involved in the realization of ISO 14001 audit engagements – ISO auditors, consultants, and managers of certified companies. The paper analysis focuses on the sense-making strategies used by actors within the network to develop and sustain trust (or doubt) in professional independence.

This study is predicated on a theoretical perspective centered on sense-making processes and the construction of inter-subjective meanings around claims to expertise. Interviews were conducted with 36 Canadian practitioners – including ISO auditors, managers of certification bodies, accreditation inspectors, consultants, and corporate environmental managers – to better understand how confidence into auditor independence is constituted in the flow of daily life within the small group of people involved in the surroundings of ISO 14001 audit engagements.

Practitioners use a range of sense-making strategies to construct and maintain the belief that IS0 14001 audits meet the professional requirements of auditor independence. As such, the constitution of confidence involves stereotyping, distancing, storytelling and procedural mechanisms that are collectively mobilized in the production of a culture of comfort surrounding the concept of auditor independence.

Through interviews with a range of actors involved in the achievement of ISO 14001 audits, the study provides insight into the production of meaning related to one of the chief claims surrounding auditing expertise, that of professional independence. This paper also points to a lack of self-criticism in the ISO auditing community since practitioners seem disinclined to adopt a reflective attitude of professional skepticism towards the claim of auditor independence.

This paper deals with external audits, which are now commonly used in many industries (e.g. food, automotive and electrical). This study aims to assess whether a given organization meets the specific criteria. If the audit ends with a positive result, information about it is provided to selected interested parties, e.g. clients or contractors. Credibility is pivotal in adding value for all interested parties within the audit processes. This study seeks the factors which, in the opinion of the audited enterprises, have the most decisive impact on the credibility of external audits.

In keeping with the extant literature, research questions were developed regarding the factors influencing the credibility assessment of external audits. Data collected from 100 companies in the Polish food sector were used to construct the model and carry out statistical analyses. Linear regression analyses were also applied to determine the key factors influencing the credibility of audits.

This study is part of the research trend on the rationality of external audits and certification of quality management systems. This paper identifies nine main factors shaping the credibility of external audits. Two of them have the most decisive influence on credibility. The first one is the professional audit method (procedure). The second factor is the auditor’s knowledge of the specificity of the audited area.

This study did not consider the impact that the image/credibility of the organization represented by the auditors may have on the reliability of audits. This is one of the fundamental limitations that should be considered when analyzing the obtained results. To recognize this type of dependence, additional research should be carried out. Another limitation is that the research covers the food industry only. It would be interesting to know the situation in other types of industries.

This paper looks at the possibility of increasing the added value for audited enterprises. The proposed model can be used by managers of organizations conducting external audits and auditors to effectively use resources for process improvement, influencing the maximization of credibility of activities in the area of conformity assessment.

The originality of this study lies in adopting the perspective of audited enterprises in assessing the credibility of audits. To the best of the authors’ knowledge, this is the first study that adopts this approach. This paper contributes to the literature, particularly to better understand audited enterprises’ behavior (trust in audit results, satisfaction with audits, etc.).

The purpose of the study is to explore the factors associated with the extent of security/cybersecurity audit by the internal audit function (IAF) of the firm. Specifically, the authors focused on whether IAF/CAE (certified audit executive [CAE]) characteristics, board involvement related to governance, role of the audit committee (or equivalent) and the chief risk officer (CRO) and IAF tasked with enterprise risk management (ERM) are associated with the extent to which the firm engages in security/cybersecurity audit.

For analysis, the paper uses responses of 970 CAEs as compiled in the Common Body of Knowledge database (CBOK, 2015) developed by the Institute of Internal Auditors Research Foundation (IIARF).

The results of the study suggest that the extent of security/cybersecurity audit by IAF is significantly and positively associated with IAF competence related to governance, risk and control. Board support regarding governance is also significant and positive. However, the Audit Committee (AC) or equivalent and the CRO role are not significant across the regions studied. Comprehensive risk assessment done by IAF and IAF quality have a significant and positive effect on security/cybersecurity audit. Unexpectedly, CAEs with security certification and IAFs tasked with ERM do not have a significant effect on security/cybersecurity audit; however, other certifications such as CISA or CPA have a marginal or mixed effect on the extent of security/cybersecurity audit.

This study is the first to describe IAF involvement in security/cybersecurity audit. It provides insights into the specific IAF/CAE characteristics and corporate governance characteristics that can lead IAF to contribute significantly to security/cybersecurity audit. The findings add to the results of prior studies on the IAF involvement in different IT-related aspects such as IT audit and XBRL implementation and on the role of the board and the audit committee (or its equivalent) in ERM and the detection and correction of security breaches.

This article explores the tension between the concept of a Designated Community (DC) as a foundational element in Trustworthy Digital Repository (TDR) certification and curators' uncertainty about how to interpret and apply this concept in practice.

This research employs a qualitative research design involving in-depth semi-structured interviews with stakeholders in the Trustworthy Digital Repository Audit and Certification (TRAC) process.

The authors' findings indicate that stakeholders in the audit and certification process viewed their uncertainty about how to apply the concept of a DC in the context of an audit as a source of risk for digital repositories and the repositories' collections.

This article brings new insights to digital preservation by applying social theories of risk to trustworthy digital repository audit and certification processes, with an emphasis on the concept of DC.

The Forest Stewardship Council (FSC) intends to promote responsible forestry through its certification scheme. The primary engine that drives this promotion is auditing. Audits serve a dual purpose: they make forest managers accountable for their claim of meeting the FSC standard, and they make the actions of auditors and auditee account-able, or able to be put into an account. The latter of these is rarely investigated, despite it being crucial to understanding how FSC audits are done.

This article examines FSC forest certification audits as practices where the FSC standards gain meaning. In-depth analysis of these practices enables insight into how different values related to forest certification and auditing are articulated and negotiated in practice, characterizing particular modes of auditing. In this paper, the authors examine the practices of FSC forest management auditors in multi-day audits in Africa and in Spain. Their materials were analyzed and coded using Goffman’s elements of dramaturgy.

The authors’ findings show that auditing practices entail a series of nested performances in which the auditors and auditees interact together and in which front stage and back stage performances constantly alternate as auditors and auditees perform for each other and simultaneously for an absent audience.

The authors’ analysis demonstrates how in these performances, professional values related to following auditing rules and ensuring that audits are rendered account-able in a particular way take a prominent position. This risks overshadowing the accountability of the FSC system which is ultimately grounded in its ambition to improve forest conservation and management.

The purpose of this paper is to examine the characteristics and qualifications of audit committee financial experts. Specifically, the paper examines if the majority of the financial experts possess accounting or general management experience.

The authors collected the data through survey and use cross tabulation (univariate) and logistic regression to analyze the data.

The results show that accounting certification and audit committee experience are valued positively by the Board of Directors when designating an audit committee member as a financial expert. Prior experience as a CEO results in a lower probability of being designated as a financial expert.

Non‐response bias may be a factor which should be considered. There are other factors such as stock exchange affiliation of the company that have not been included due to the anonymous nature of the survey.

It provides useful information and benchmark to the Board of Directors with respect to the characteristics of designated audit committee financial experts.

This is the first paper to examine the characteristics of audit committee financial experts through survey. The paper presents a richer array of factors compared to what is available in proxy statements. Audit committees, financial statement users, policy makers, and researchers will find the results interesting and useful.

The purpose of this paper is to show that third-party quality audits (TPQAs) facilitate performance improvement and give confidence to organisations concerning the process quality of services and products. However, because of inconsistencies and unethical practices often observed in the industry, organisations question the significance of TPQA. A perception exists that its initial purpose as an impartial tool ensuring quality of deliverables is no longer upheld. Hence, the need to determine and explain the influence of the ISO 19011 standard interpretation on the application of the audit guidelines in performing TPQA, to promote consistency in the audit process.

The study employed document analysis of the ISO 19011 standard, followed by semi-structured interviews with certification managers (CBs) to gain insight related to their interpretation and application of the ISO 19011 guidelines.

The CBs interpret the ISO 19011 guidelines differently; hence, their application of the standard to compile their audit documents differ. Adherence to the principles of auditing particularly, integrity and independence were found as the core of the audit process while their disregard reflects failure of the real intent of auditing. The inconsistencies in the audit procedures and documents developed for auditors are ascribed to some CBs’ personal interpretations.

The study explores how the different interpretations of the ISO 19011 standard prevail and are perceived by the CBs and auditors. The findings aim to support standardisation and reduce the variations across and amongst the different CBs and auditors.

The purpose of this paper is to find answers to the current issue of the audit. What has to offer classical approach of audit practice to help organizations improve their performance? What should be done for the results of an audit of the audited organization to be useful in terms of its managers more interested in improving organizational performance, effective leadership, risk management and assessing the maturity of the organization in order to take decisions and improve business than the information to confirm compliance?

Analysis and evaluation of the management systems’ audits findings, conducted in the last ten years by two major Romanian accredited certification bodies.

A complete rethinking of audits is required. The audit methods will increase, allowing auditors to use various combined methods, based on audit purposes and on the needs of the audited organization.

The present paper is describing the current situation, found in management systems auditing and also trying to assess and predict future development possibilities.

The purpose of the study is to identify the perceived lack of certain core knowledge, skills and attributes in external quality auditors (EQAs) that contributes to an audit process that does not add value for client organizations. This paper describes the development of a competency requirement framework for quality management system (QMS) EQAs that would improve their capability and audit performance.

A review of relevant international literature on auditor competence and education, clients' expectations on external auditors, explicit and implicit expectations based on ISO 9001:2015 and ISO 19011:2018, and current auditor capability was conducted to obtain insights into the present situation and requirements of the environment. A survey questionnaire was then utilized in the collection of data from 19 heads of certification and technical reviewers of accredited certification bodies (CBs) in Malaysia. Univariate and bivariate analysis were used in analyzing the data from respondents.

The overall results show that the most important components of knowledge for EQAs to possess are quality management principles, system and standards; risk management; and business process and operations management. In terms of skills, the most important skills for auditors are auditing and report writing and critical/analytical thinking, followed by communication/interpersonal/people/ICT and team management. Attributes such as integrity, being ethical, professional and objective are found to be most important in EQAs to be effective and add value to the audits. Based on the results, the competency requirement framework of EQAs was developed.

This paper presents the knowledge, skills, attitudes and experience needed by EQAs identified by the CBs which is then developed into a competency requirements framework for future auditor training. The resulting framework from the study can be used by accreditation bodies, CBs and training organizations to evaluate and improve the auditors' competence and audit performance in the future.