Chapter 10. International Standards: ISO, Quality Auditing, and Sox
In the years following World War II, the United States became the worldwide economic and political leader. This dominance now has been so great for so long that many in the United Sates have all but ignored standards set elsewhere in our increasingly globally connected worldwide economy. However, the best standards and processes are often collaborative efforts that take into account worldwide national needs and requirements. The International Standards Organization's (ISO's)  international standards cover a wide range of areas, ranging from defining fastener screw threads in an automobile engine to the thickness of a personal credit card. The standards also have been expanded to cover areas that are important for governance and enterprise quality.
This chapter will provide an overview and introduction to several of these important ISO standards, with a focus on ISO 9001 quality standards and how they relate to the Sarbanes-Oxley Act (SOx) Section 404 requirements. That is, if an enterprise can attest that it has an effective quality management system, following ISO guidance; can it also attest that it has effective SOx internal controls? The chapter will also provide an introduction to several other ISO standards, including ISO's international standards for information technology (IT) management systems and for information security management.
The management and implementation of many ISO standards usually brings ...