Auditors selection and audit team formation in integrated audits

Dalilis Escobar Rivera, Alexandra Simon Villar, Jorge Isvel Salzar Marrero

Producció científica: Contribució a revistaArticleRecercaAvaluat per experts

3 Cites (Scopus)

Resum

At the present time, organizations operate in a competitive atmosphere with continuous changes. Then, it is required to improve the quality of generated products or services, the environmental care and the workers’ health; among other aspects. In this context, led by the International Standards Organization through the standards it promulgates, the management is promoted on the basis of the implementation of management systems. Besides, the audit constitutes a tool to assess the effectiveness of the management systems; and the audit team having a high incidence as a decisive variable in its performance. The methods employed revealed the presence of limitations concerning the audit team formation in the management system audits with an integrated character. The research proposes a methodology to harmonize in a disciplinary manner the specialized staff in a unique audit team; of a set of indicators to assess the global efficiency of the team selected.

Idioma originalAnglès
Pàgines (de-a)65-71
Nombre de pàgines7
RevistaQuality - Access to Success
Volum18
Número157
Estat de la publicacióPublicada - 2017

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