Beyond "audit" definition : a framework proposal for integrated management systems

• Autor(es): Domingues, Pedro ; Sampaio, Paulo ; Arezes, P.
• Data: 2011
• Identificador Persistente: http://hdl.handle.net/1822/15439
• Origem: RepositóriUM - Universidade do Minho
• Assunto(s): Integrated management systems; Internal audit; Conceptual framework
• Tipo de Documento: Documento de conferência
• Idioma: Inglês

Descrição

Oxford dictionary online defines audit as a ‘systematic review or assessment of something’. This generic definition faces a new reality due to recent management changes focusing management systems integration in organizations. A more suitable definition is provided by management standards stating that an audit is a ‘systematic, independent and documented process for obtaining audit evidence and evaluating it objectively to determine the extent to which the audit criteria are fulfilled’. Management systems conformity and efficiency levels assessment facing proposed goals and improvement opportunities identification are among the auditing objectives. Several articles mentioned that a study on auditing integrated management systems (IMS) should consider the historic evolution of sub-systems implementation. Several authors stated that audits have been structured to audit one management system at the time due to the lag time implementation of sub-systems. Hence, auditors have conducted auditing process on a single management system basis, which is, in our days, a narrow approach due to the ever increasing relevance of integrated management systems. ISO19011, released in 2002, was the first standard focused on auditing integrated management system providing “guidelines” to assess quality and environmental integrated system. Last standard revision was based on a more generic approach allowing the auditing of integrated systems with genesis on other standardized sub-systems. Continuous improvement philosophy common to all management systems standards is supported on several compulsory requirements, namely, top management revision, factual decision making, audits and systems (processes) approach. This paper intends to propose a novel theoretical and conceptual internal auditing framework based on the main reported synergies that could be developed under an integrated environment by the audit process and taking into account integration process genesis, namely, implementation strategy, integration level achieved, sub-systems implementation sequence and integration self awareness by the organization.