On the concept of a universal audit of quality and environmental management systems

Stanislav Karapetrovic

Corporate Social Responsibility and Environmental Management, 2002, vol. 9, issue 3, 147-156

Abstract: There is a definite trend in industry today toward the integration of internal management systems (MSs), including those for managing quality, environment, health and safety, and social accountability. The standards describing the minimum requirements for such systems have been made largely compatible, but are not yet fully aligned or integrated. Apart from several national standards for integrated quality, environment and safety MSs, the world has yet to see a corresponding and internationally accepted guideline. In contrast, integrative standardization activities in the realm of MS auditing are proceeding in full force, with the introduction of the pioneering ISO 19011 guideline for quality and environmental auditing expected soon. This paper focuses on the concepts, principles and practices of a truly generic audit, applicable for the evaluation of diverse aspects of organizational performance against the criteria stated in MS standards. A universal audit model based on the systems approach and several important questions regarding the compatibility and integration of the current auditing schemes are discussed. These issues include the ability of integrated audits to foster unification of supported MSs, as well as different strategies for the development of a universal audit guideline (UAG) and integration of function‐specific audits. Copyright © 2002 John Wiley & Sons, Ltd. and ERP Environment.

Date: 2002
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Citations: View citations in EconPapers (6)

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Persistent link: https://EconPapers.repec.org/RePEc:wly:corsem:v:9:y:2002:i:3:p:147-156

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