The process, practice and outcomes of non-financial auditing: Five Australian case studies
D Power, M Terziovski
International Journal of Manufacturing Technology and Management | Published : 2005
The process, practice and outcomes of ISO 9000 quality systems are discussed. ISO certification can act as a catalyst for change, and can provide benefits through formalized systems and promotion of proactive problem solving. The need for the auditor of the future to develop organisation specific experience, along with the skills to be able to adapt to the requirements of specific organizations, was identified as critical if non-financial auditing was to remain relevant and effective. The increasingly important role of internal auditing was also identified as a likely future trend, particularly for organisations with relatively mature quality systems.