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New Approaches on Management Systems Audit

Author

Listed:
  • Costel Stanca

    (Constanta Maritime University, Navigation and Maritime Transport Faculty)

Abstract

The practice of management systems implementation became a large practice in the latest decade for all type of organizations. The trends moved from the known quality management to many other fields such as the environment, health and safety, food safety, social responsibility and others. Most of the audits of systems developed in compliance with ISO standards were organized and performed guided by ISO 19011 standard [1]. The evolution of practices lead to the revision of this set of guidelines and last year ISO launched a new edition. This paper presents in brief some challenges faced by auditors during the management systems audit and the elements revised in their practice according to latest requirements.

Suggested Citation

  • Costel Stanca, 2012. "New Approaches on Management Systems Audit," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1174-1177, May.
    • Handle: RePEc:ovi:oviste:v:xii:y:2012:i:12:p:1174-1177
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    File URL: http://stec.univ-ovidius.ro/html/anale/ENG/cuprins%20rezumate/volum2012p1.pdf
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    Citations

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    Cited by:

    1. Dragan Cristian, 2014. "The EU strategy and environmental accounting," Constanta Maritime University Annals, Constanta Maritime University, vol. 21(1), pages 169-172.

    More about this item

    Keywords

    audit; management system; ISO 19011;
    All these keywords.

    JEL classification:

    • M19 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Other
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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