Search results

The creation of well‐designed products is widely acknowledged as an important contributor to company success. In principle, an effective design process, as part of the wider new product development (NPD) process, should result in well‐designed products. This paper aims to present a tool to enable a design team to evaluate their design process in a workshop setting, with a view to targeting improvements.

This tool is based on literature and has been iteratively developed using a mixed research approach, including detailed exploratory cases and application in action research mode.

The resulting tool comprises two main components. A “process audit” based on process maturity principles, which targets the design‐related activities in NPD. The process audit enables a company team to identify improvement opportunities in the design process. A product audit enables perceptions towards product characteristics to be assessed. The audit tool does not seek to be a benchmarking tool, but aims to capture “good design” principles in a form which is accessible and useful to practitioners.

In use, the tool enabled managers to balance their concern with meeting budget and timescale demands against the importance of producing well‐designed products. By first focusing on the tangible output of the design process – the product – practitioners are better able to understand the way in which design decisions influence product usability, desirability and producibility. Evidence from cases confirms the value and originality of this tool.

Previous tools addressing product development have focused on strategic and managerial concerns. This novel assessment tool focuses explicitly on design issues, within the wider context of NPD.

The audit of corporations is now dependent on the examination of corporate computer systems. Although tools and techniques have been available for decades, there are major limitations on the audits of corporate systems by external auditors. This paper aims to examine external auditor usage of technology benefiting from a unique opportunity of reviewing a large CPA firm's audit work papers and interviewing their audit staff to examine the following questions: are auditors using the available technological tools? What are the difficulties they face in using these tools? Are there mediators to enhance usability? Why and what circumstances surround their absence?

The authors use a cross-sectional, case-based field study comparing four engagements in a major audit firm.

This paper concludes that the characteristics of the audit team largely determine the levels of technology utilization. Furthermore, the integration of technology support teams and auditors may improve usability, and, consequently, increase technology adoption.

The paper includes information about four audit engagements. Given that audit firms have different cultures, practices and employee competencies, and hence emphasize the use of technology to varying degrees, it would be desirable to expand this study to reflect these variations.

The paper presents a discussion of the reasons why auditors do not fully use technology and provide tools to increase its usability.

The paper benefits from a unique opportunity of interviewing audit teams of a large firm, as well as through reviewing their work papers.

The purpose of this paper is to develop a conceptual auditing framework (CAF), which can help the organizations that experience difficulties with current ISO 9001 auditing to achieve their desired benefits with regard to the auditing of conformance, performance, risk management and improvement collectively.

A literature review was undertaken to identify the audit limitations and the program strategies that were reported in literature to overcome these limitations. The relevant audit standard (ISO 9001:2015) and guidelines (ISO 19011:2011 and ISO 19011:2018) have also been reviewed to determine the gap in relation to this purpose.

Most of the previous suggestions to overcome the difficulties of the current ISO 9001 auditing were to focus on processes in addition to ISO 9001 clauses and to apply the two principles of “Process Approach” and “Improvement” of ISO 9001, by having the manner of integration of their risk-based thinking concept and Lean Six Sigma (LSS) approaches, respectively, within audit. However, this integration also has limitations such as the desire for implementing risk management program and the necessity for applying LSS approach. Therefore, a CAF was developed to enhance the ISO 9001 quality audit. It suggests the integration of 12 management tools that are connected to the seven principles of ISO 9001:2015 severally and collectively. The selected tools ought to be linked to the audit limitations that have been previously reported in the literature, and connected with the complaints of the organizations that experience difficulties with current ISO 9001 auditing. Auditing of conformance/performance, risk management and improvement in combination can be assured by upgrading, testing and validating this CAF.

Utilizing the ISO 9001 quality audit in a way that helps organizations to audit performance, risk management and improvement in combination by changing the auditing approach from ISO 9001 elements to ISO 9001 principles and by learning from the experience of business excellence models implementers in development of the Performance measurement frameworks and in converting the concepts and principles into practice.

This paper aims to explore organisational intentions to use Big Data and Big Data Analytics (BDA) in external auditing. This study conceptualises different contingent motivating factors based on prior literature and the views of auditors, business clients and regulators regarding the external auditing practices and BDA.

Using the contingency theory approach, a literature review and 21 in-depth interviews with three different types of respondents, the authors explore factors motivating the use of BDA in external auditing.

The study presents a few key findings regarding the use of BD and BDA in external auditing. By disclosing a comprehensive view of current practices, the authors identify two groups of motivating factors (company-related and institutional) and the circumstances in which to use BDA, which will lead to the desired outcomes of audit companies. In addition, the authors emphasise the relationship of audit companies, business clients and regulators. The research indicates a trend whereby external auditors are likely to focus on the procedures not only to satisfy regulatory requirements but also to provide more value for business clients; hence, BDA may be one of the solutions.

The conclusions of this study are based on interview data collected from 21 participants. There is a limited number of large companies in Lithuania that are open to co-operation. Future studies may investigate the issues addressed in this study further by using different research sites and a broader range of data.

Current practices and outcomes of using BD and BDA by different types of respondents differ significantly. The authors wish to emphasise the need for audit companies to implement a BD-driven approach and to customise their audit strategy to gain long-term efficiency. Furthermore, the most challenging factors for using BDA emerged, namely, long-term audit agreements and the business clients’ sizes, structures and information systems.

The original contribution of this study lies in the empirical investigation of the comprehensive state-of-the-art of BDA usage and motivating factors in external auditing. Moreover, the study examines the phenomenon of BD as one of the most recent and praised developments in the external auditing context. Finally, a contingency-based theoretical framework has been proposed. In addition, the research also makes a methodological contribution by using the approach of constructivist grounded theory for the analysis of qualitative data.

The purpose of this paper is to test the validity of the curriculum auditing tool Sustainability Tool for Auditing University Curricula in Higher Education (STAUNCH©), which was designed to audit the education for sustainability and global citizenship content of higher education curricula. The Welsh Assembly Government aspires to incorporate sustainability across all sectors and required an audit of all higher education curricula within Wales. The paper also discusses responses to the auditing process, findings at an institutional and national level and proposes recommendations for improvements.

The University of Wales, Newport, provides the case study to test the validity of the STAUNCH© software.

The quality and effectiveness of the curriculum content was not identified by the audit. The audit identified what the curriculum offered but did not necessarily reflect that studied by students. Modules offered on more than one course were awarded credit within the “cross‐cutting” criteria of the audit and this distorted the final results. The audit enabled curriculum managers to identify programmes of study which exhibited strengths and limitations in this area. Utilising a common auditing tool across the Welsh higher education sector allows for future developments to be collective and collaborative.

A general consensus of opinion from a network of Welsh higher education institutions regarding any future use of this auditing tool is currently one of uncertainty as far as any validity the tool may bring to driving the sustainability agenda forward. Alterations to the STAUNCH© software and auditing process are proposed if possible future audits are to be more effective. Nevertheless, within a relatively short time span education for sustainable development and global citizenship within Welsh higher education is gaining momentum. Amendments have been made to university documentation, staff‐training initiatives developed and the potential impact of curriculum development in this area is beginning to be realised.

This paper discusses the application of a new sustainability curriculum‐auditing tool and the validity of the tool in progressing sustainability within the higher education sector.

The purpose of this paper is to develop an auditing framework which would assist the organizations that experience difficulties with the current ISO 9001 quality audits to achieve their planned objectives with regard to their auditing of conformance, performance, risk management (RM) and improvement collectively.

A literature review was conducted to develop a conceptual audit framework (CAF). Subsequently, a preliminary audit framework (PAF) was developed. It includes the questions that are based on the CAF and connected with the complaints of the concerned organization. This PAF was thoroughly tested and validated by performing 11 internal audits, 2 management reviews (MR) and 3 workshops.

Applying this PAF indicated that in order to help organizations to audit their performance, RM and improvement collectively, they need to: change their audit approach from ISO elements to ISO principles, integrate the tools that are related to ISO 9001 Principles within the audit’s phases, perform pre-audits in the form of self-auditing, induce auditors to learn all tools to determine the ideal tools for particular situation, audit each department in combination with its internal customer, involve their auditors in problem solving, perform MR prior to closing the audit and analyze the results of audits with their causes by using one of the appropriate qualitative methods, such as analysis by themes. Finally, an auditing framework was developed to meet these needs. It includes the PAF’s questions that led to the discovery of chronic and systematic audit findings. It enhances any ISO 9001 Quality Auditing Questionnaires Checklist.

This study enhances the role of auditors to include risk identification, problem solving and data analysis by development of an auditing framework that is based on ISO 9001 Principles rather than clauses.

In light of the increasing demand on auditors to make the audit more effective and efficient, this paper presents a brief summary of the most prominent computer assisted audit tools and techniques (CAATTs), which auditors can use to increase audit efficiency and effectiveness. Additionally, the results of a survey of governmental auditors which inquired about their perceptions of a specific type of CAATTs (generalized audit software proxied by the use of Audit Control Language or ACL) are presented. Results show that auditors seemed to perceive the potential benefits associated with ACL; however, they displayed a lower confidence in their technical abilities in using the application. Also, the auditors surveyed expressed a desire to increase their skills through increased ACL training. Taken together, these results give audit decision makers evidence that additional technical training is needed and desired by auditors.

To illustrate the development and use of a manufacturing strategy audit tool for both assessing the current manufacturing strategy and for selecting appropriate alternative strategies with a view to implement benchmarks, specifically in garment making companies.

The paper is a supplement to the existing literature on the process of manufacturing strategy. The methodology is mainly based on the generic frameworks proposed by Platts and Gregory and Skinner and involved the development of a manufacturing strategy audit tool through the use of manufacturing system models constructed for the purpose using the IDEF0 technique. An analysis of the manufacturing system models together with company surveys led to the compilation of data regarding poor, average and better practices within garment‐making companies. The developed audit tool is a compilation of extensive data with regards to these practices for comparison purposes and for setting strategic targets.

The manufacturing strategy audit tool has been used in five case study companies which have been selected on the basis of their turnover, size and products manufactured. Only one case study has been presented here, as an exemplar, to illustrate the appropriateness of the audit tool for identifying poor, average and good practices for each of the functional areas within the company. Moreover, the use of the audit tool as a guide for the formulation of alternative strategies is illustrated.

The use of the audit approach supported by manufacturing system modelling has been found to be very appropriate for manufacturing strategy formulation and analysis. The present research illustrates its relevance and importance in the garment‐making sector for benchmarking purposes among others. The use of this methodology needs further investigation in other sectors.

Use of the tool has shown promising results in the set of companies considered for the research. It is in fact seen as a vital instrument for garment making companies around the world, willing to achieve enhanced product competitiveness in an era of liberalised apparel trade.

This paper fulfils the needs of companies, which see the process of manufacturing strategy formulation and analysis as a myth. It adds to the literature on the process of manufacturing strategy. The novel methodology using the case study technique sets the foundation for all people involved in the organisation to work in teams for identifying areas of poor performance and while appreciating benchmarks within the sector, set targets for meeting better performance levels.

The advent of new enabling technologies and the surge in corporate scandals has combined to increase the supply, the demand, and the development of enabling technologies for a new system of continuous assurance and measurement. This paper positions continuous assurance (CA) as a methodology for the analytic monitoring of corporate business processes, taking advantage of the automation and integration of business processes brought about by information technologies. Continuous analytic monitoring-based assurance will change the objectives, timing, processes, tools, and outcomes of the assurance process.

The objectives of assurance will expand to encompass a wide set of qualitative and quantitative management reports. The nature of this assurance will be closer to supervisory activities and will involve intensive interchange with more of the firm s stakeholders than just its shareholders. The timing of the audit process will be very close to the event, automated, and will conform to the natural life cycle of the underlying business processes. The processes of assurance will change dramatically to being meta-supervisory in nature, intrusive with the potential of process interruption, and focusing on very different forms of evidential matter than the traditional audit. The tools of the audit will expand considerably with the emergence of major forms of new auditing methods relying heavily on an integrated set of automated information technology (IT) and analytical tools. These will include automatic confirmations (confirmatory extranets), control tags (transparent tagging) tools, continuity equations, and time-series cross-sectional analytics. Finally, the outcomes of the continuous assurance process will entail an expanded set of assurances, evergreen opinions, some future assurances, some improvement on control processes (through incorporating CA tests), and some improved data integrity.

A continuous audit is a methodology that enables independent auditors to provide written assurance on a subject matter, for which an entity’s management is responsible, using a series of auditors’ reports issued virtually simultaneously with, or a short period of time after, the occurrence of events underlying the subject matter.

• –

  CICA/AICPA Research Study on Continuous Auditing (1999)

CICA/AICPA Research Study on Continuous Auditing (1999)

Companies must disclose certain information on a current basis.

• –

  Corporate and Auditing Accountability, Responsibility, and Transparency (Sarbanes-Oxley) Act (2002)

Corporate and Auditing Accountability, Responsibility, and Transparency (Sarbanes-Oxley) Act (2002)

Discusses the audit processes in health care from the existing perspectives and argues the need to extend the current uni‐dimensional approaches which include medical, clinical and managerial quality. Argues that one way of expanding these approaches is to develop an audit instrument based on the views of service users. The implementation of audit has been a process with regional variations, which have created centres of excellence and centres where there is very little happening. Considers elements that are involved in devising an audit tool which is based on customers′ perceptions of service quality, and reports on an empirical study which is still in progress and which aims to develop a tool which is effective, efficient and based on patients′ views.