Auditors selection and audit team formation in integrated audits

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

Research output: Contribution to journalArticleResearchpeer-review

2 Citations (Scopus)

Abstract

© 2017, SRAC - Societatea Romana Pentru Asigurarea Calitatii. All rights reserved. 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.
Original languageEnglish
Pages (from-to)65-71
JournalQuality - Access to Success
Volume18
Issue number157
Publication statusPublished - 1 Jan 2017

Keywords

  • Audit
  • Audit team
  • Integration
  • Management system
  • Standard

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