Auditing Industrial Safety Management: A Case Study

Sondre L. Bjelle and Are K. Sydnes
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Sondre L. Bjelle: County Governor of Vestland, Norway
Are K. Sydnes: UiT The Arctic University of Norway, Norway

International Journal of Management, Knowledge and Learning, 2019, vol. 8, issue 1, 43-59

Abstract: As industries are becoming increasingly self-regulatory, external auditing has become increasingly important to ensure that industrial practices are in line with regulations and the public good. This study asks if there is a fit between the industrial practices of safety management and external auditing. It concludes that while companies largely manage safety through operational-level experience and with a low level of formalisation, the audits have a primary focus on formal documentation and gathering audit evidence at the strategic and tactical levels in the organizations. This limits the effectiveness of auditing as a tool both for learning and regulating safety management.

Keywords: industrial safety; safety management; auditing (search for similar items in EconPapers)
Date: 2019
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Persistent link: https://EconPapers.repec.org/RePEc:isv:jouijm:v:8:y:2019:i:1:p:43-59

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