Journal article

Quality audit roles and skills: Perceptions of non-financial auditors and their clients

Damien Power, Mile Terziovski

JOURNAL OF OPERATIONS MANAGEMENT | WILEY | Published : 2007

Abstract

A major development in Operations Management over the past two decades has been the use of quality audits to gauge the effectiveness of quality management systems in manufacturing and service organizations. Achieving optimal benefits from non-financial audits will, however, require that auditors and their clients obtain a greater understanding of and appreciation for the appropriate roles, responsibilities and skills of the non-financial auditor. This research uses data obtained from surveys of 126 practicing non-financial auditors and 400 non-financial audit clients in Australasia to test two propositions about the roles and requirements of non-financial auditors. The results indicate that ..

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University of Melbourne Researchers