Integrating Business Management Processes

Chapter 13Audits

13.1 Introduction

With advances in technology, the global business environment is continuously changing. Successful companies are able to align their management systems to adapt to the changing business environment. Key components of good management systems are its assurance processes: audits, reviews, corrective and preventive actions. The effectiveness of management systems can only be realised through regular audits, reviews, and corrective and preventive actions.

An effective audit considers auditors and auditees as equal partners in a process to maintain standards and improve performance. Jointly they combine their differences but follow complementary approaches to review the organisation’s operations. Working as a team, ...