New Approaches on Management Systems Audit

Costel Stanca ()
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Costel Stanca: Constanta Maritime University, Navigation and Maritime Transport Faculty

Ovidius University Annals, Economic Sciences Series, 2012, vol. XII, issue 1, 1174-1177

Abstract: The practice of management systems implementation became a large practice in the latest decade for all type of organizations. The trends moved from the known quality management to many other fields such as the environment, health and safety, food safety, social responsibility and others. Most of the audits of systems developed in compliance with ISO standards were organized and performed guided by ISO 19011 standard [1]. The evolution of practices lead to the revision of this set of guidelines and last year ISO launched a new edition. This paper presents in brief some challenges faced by auditors during the management systems audit and the elements revised in their practice according to latest requirements.

Keywords: audit; management system; ISO 19011 (search for similar items in EconPapers)
JEL-codes: M19 M42 (search for similar items in EconPapers)
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xii:y:2012:i:12:p:1174-1177

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