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On the concept of a universal audit of quality and environmental management systems

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  • Stanislav Karapetrovic

Abstract

There is a definite trend in industry today toward the integration of internal management systems (MSs), including those for managing quality, environment, health and safety, and social accountability. The standards describing the minimum requirements for such systems have been made largely compatible, but are not yet fully aligned or integrated. Apart from several national standards for integrated quality, environment and safety MSs, the world has yet to see a corresponding and internationally accepted guideline. In contrast, integrative standardization activities in the realm of MS auditing are proceeding in full force, with the introduction of the pioneering ISO 19011 guideline for quality and environmental auditing expected soon. This paper focuses on the concepts, principles and practices of a truly generic audit, applicable for the evaluation of diverse aspects of organizational performance against the criteria stated in MS standards. A universal audit model based on the systems approach and several important questions regarding the compatibility and integration of the current auditing schemes are discussed. These issues include the ability of integrated audits to foster unification of supported MSs, as well as different strategies for the development of a universal audit guideline (UAG) and integration of function‐specific audits. Copyright © 2002 John Wiley & Sons, Ltd. and ERP Environment.

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  • Stanislav Karapetrovic, 2002. "On the concept of a universal audit of quality and environmental management systems," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 9(3), pages 147-156, September.
    • Handle: RePEc:wly:corsem:v:9:y:2002:i:3:p:147-156
    DOI: 10.1002/csr.16
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    Cited by:

    1. Birgit Brunklaus & Tove Malmqvist & Henrikke Baumann, 2009. "Managing stakeholders or the environment? The challenge of relating indicators in practice," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 16(1), pages 27-37, January.
    2. Ulrike Gelbmann, 2010. "Establishing strategic CSR in SMEs: an Austrian CSR quality seal to substantiate the strategic CSR performance," Sustainable Development, John Wiley & Sons, Ltd., vol. 18(2), pages 90-98.
    3. Llorenç Bagur & Jordi Perramon & Oriol Amat, 2013. "Impact of quality and environmental investment on business competitiveness and profitability: The case of travel agencies," Economics Working Papers 1376, Department of Economics and Business, Universitat Pompeu Fabra.
    4. Michaela Balzarova & Pavel Castka, 2018. "Social responsibility: Experts’ viewpoints on adoption of the ISO 26000 standard," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 25(5), pages 819-824, September.
    5. Elisabeth Schylander & André Martinuzzi, 2007. "ISO 14001 – experiences, effects and future challenges: a national study in Austria," Business Strategy and the Environment, Wiley Blackwell, vol. 16(2), pages 133-147, February.
    6. Amir Michael & Rob Dixon, 2019. "Audit data analytics of unregulated voluntary disclosures and auditing expectations gap," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 16(4), pages 188-205, December.

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