The influence of interpretation of iso 19011: 2018 guidelines on performing third-party quality audits to promote uniformity and consistency in the audit process
- Authors: Sepeng, Thembekile Debora
- Date: 2024-04
- Subjects: ISO 9000 Series Standards -- Auditing , Quality control -- Auditing , Process control
- Language: English
- Type: Doctoral theses , text
- Identifier: http://hdl.handle.net/10948/64797 , vital:73915
- Description: Third-party quality audits (TPQA) facilitate performance improvement and reliability that give confidence to organisations concerning the process quality of services and products. In South Africa, ISO 9001: 2015 standard certification gained popularity as a requirement in the business tender criteria. While TPQA are crucial for evaluating conformance to industry standards, reportedly numerous organisations share disappointments as their expectations seem no longer realised. Certification faces criticism about its effectiveness in delivering TPQA that add value. Research has shown in some cases that despite the revisions of the ISO 19011: 2011 standard and limited studies conducted TPQA are regarded as added cost activities, and their initial purpose as an impartial tool to ensure quality of deliverables is no longer upheld. Increasingly, because of inconsistencies and unethical practices often observed in the industry, organisations question the significance of TPQA. Hence, the need was identified to determine and explain the influence of the ISO 19011: 2018 standard interpretation on the application of the audit guidelines in performing TPQA, to promote consistency in the audit process. A sequential exploratory mixed-method study was conducted employing a document analysis of the ISO 19011: 2018 standard, semi-structured interviews with the certification managers (CBs) and third-party quality auditors; and a survey questionnaire which was sent to quality practitioners and experts. The findings of the qualitative phases of the study were verified during the quantitative phase. The outcome of each phase of the study informed the development of the data collection instrument in the next phase. Two frameworks were designed: A conceptual framework after the document analysis and an empirical framework based on the interview data. The qualitative findings and quantitative results were integrated before conclusions were drawn and recommendations made. Achieving effective audits requires that an audit programme be established, implemented, monitored, reviewed and improved within the confines of the principles of auditing. The study found that the value of the audit process is limited by the different interpretations of the audit guidelines held by CBs and auditors. Adherence to the principles of auditing particularly, integrity and independence were found as the core of the audit process while their disregard reflected failure of the real intent of auditing. In managing the audit programme the study revealed that the inconsistencies in the audit procedures and documents developed for the auditors were ascribed to some CBs’ personal interpretations. Potential pitfalls are exacerbated by most auditors being contracted across the different bodies, and work according to the different CBs’ processes. The different interpretations of the standard suggest that certain guidelines might be vaguely written, resulting in uncertainties concerning reproducibility of the audit process. Competence featured most so that lack of it was perceived as the main hindrance to the audit process. The study recommends formal consultations among experts and practitioners to reflect on the interpretation of the guidelines to manage the audit programmes, and eliminate root causes and practices affecting the audit process. Also recommended is integration of the study findings into auditor training courses to support standardisation and reduce the variations across and amongst the different CBs and auditors. , Thesis (PhD) -- Faculty of Engineering, the Built Environment, and Technology, School of Engineering, 2024
- Full Text:
- Date Issued: 2024-04
- Authors: Sepeng, Thembekile Debora
- Date: 2024-04
- Subjects: ISO 9000 Series Standards -- Auditing , Quality control -- Auditing , Process control
- Language: English
- Type: Doctoral theses , text
- Identifier: http://hdl.handle.net/10948/64797 , vital:73915
- Description: Third-party quality audits (TPQA) facilitate performance improvement and reliability that give confidence to organisations concerning the process quality of services and products. In South Africa, ISO 9001: 2015 standard certification gained popularity as a requirement in the business tender criteria. While TPQA are crucial for evaluating conformance to industry standards, reportedly numerous organisations share disappointments as their expectations seem no longer realised. Certification faces criticism about its effectiveness in delivering TPQA that add value. Research has shown in some cases that despite the revisions of the ISO 19011: 2011 standard and limited studies conducted TPQA are regarded as added cost activities, and their initial purpose as an impartial tool to ensure quality of deliverables is no longer upheld. Increasingly, because of inconsistencies and unethical practices often observed in the industry, organisations question the significance of TPQA. Hence, the need was identified to determine and explain the influence of the ISO 19011: 2018 standard interpretation on the application of the audit guidelines in performing TPQA, to promote consistency in the audit process. A sequential exploratory mixed-method study was conducted employing a document analysis of the ISO 19011: 2018 standard, semi-structured interviews with the certification managers (CBs) and third-party quality auditors; and a survey questionnaire which was sent to quality practitioners and experts. The findings of the qualitative phases of the study were verified during the quantitative phase. The outcome of each phase of the study informed the development of the data collection instrument in the next phase. Two frameworks were designed: A conceptual framework after the document analysis and an empirical framework based on the interview data. The qualitative findings and quantitative results were integrated before conclusions were drawn and recommendations made. Achieving effective audits requires that an audit programme be established, implemented, monitored, reviewed and improved within the confines of the principles of auditing. The study found that the value of the audit process is limited by the different interpretations of the audit guidelines held by CBs and auditors. Adherence to the principles of auditing particularly, integrity and independence were found as the core of the audit process while their disregard reflected failure of the real intent of auditing. In managing the audit programme the study revealed that the inconsistencies in the audit procedures and documents developed for the auditors were ascribed to some CBs’ personal interpretations. Potential pitfalls are exacerbated by most auditors being contracted across the different bodies, and work according to the different CBs’ processes. The different interpretations of the standard suggest that certain guidelines might be vaguely written, resulting in uncertainties concerning reproducibility of the audit process. Competence featured most so that lack of it was perceived as the main hindrance to the audit process. The study recommends formal consultations among experts and practitioners to reflect on the interpretation of the guidelines to manage the audit programmes, and eliminate root causes and practices affecting the audit process. Also recommended is integration of the study findings into auditor training courses to support standardisation and reduce the variations across and amongst the different CBs and auditors. , Thesis (PhD) -- Faculty of Engineering, the Built Environment, and Technology, School of Engineering, 2024
- Full Text:
- Date Issued: 2024-04
The use of lean tools to increase productivity and improve efficiency in Port Elizabeth Enforcement Audit
- Authors: Bantom, Phumeza Patience
- Date: 2011
- Subjects: Lean manufacturing , Quality control -- Auditing , Waste minimization , Auditing, Internal
- Language: English
- Type: Thesis , Masters , MBA
- Identifier: vital:8645 , http://hdl.handle.net/10948/d1008159 , Lean manufacturing , Quality control -- Auditing , Waste minimization , Auditing, Internal
- Description: Lean philosophy is based on the continuous quest to improve the organisation‟s processes by creating a culture and operating principles which eliminate all non value adding activities within organisation„s processes. Manufacturing firms consider the adoption of the Lean tools as basic requirements for achieving World Class operational excellence or Best Practice. For some time, lean has been used by the manufacturing organizations. Most organizations understand that lean will help them survive global competition and stay in business. The objective of this study is to investigate how lean manufacturing tools can be used to improve efficiency and enhance the embedding of a continuous improvement culture in the South African Revenue Service Enforcement Audit Port Elizabeth. The activities that took place in Enforcement Audit Port Elizabeth from September 2010 until 31 October 2011 were observed. During the study, an introductory presentation by the researcher was made to Regional Enforcement Management and staff in general, the presentation was to introduce the study highlighting different Lean tools. Thereafter the Port Elizabeth audit staff members were engaged formally, using surveys to assess their underlying mindset and behaviour as well as informally, using unstructured interviews to solicit more information on activities taking place and the reasoning behind certain actions. The results of the survey and observations are analysed and interpreted.
- Full Text:
- Date Issued: 2011
- Authors: Bantom, Phumeza Patience
- Date: 2011
- Subjects: Lean manufacturing , Quality control -- Auditing , Waste minimization , Auditing, Internal
- Language: English
- Type: Thesis , Masters , MBA
- Identifier: vital:8645 , http://hdl.handle.net/10948/d1008159 , Lean manufacturing , Quality control -- Auditing , Waste minimization , Auditing, Internal
- Description: Lean philosophy is based on the continuous quest to improve the organisation‟s processes by creating a culture and operating principles which eliminate all non value adding activities within organisation„s processes. Manufacturing firms consider the adoption of the Lean tools as basic requirements for achieving World Class operational excellence or Best Practice. For some time, lean has been used by the manufacturing organizations. Most organizations understand that lean will help them survive global competition and stay in business. The objective of this study is to investigate how lean manufacturing tools can be used to improve efficiency and enhance the embedding of a continuous improvement culture in the South African Revenue Service Enforcement Audit Port Elizabeth. The activities that took place in Enforcement Audit Port Elizabeth from September 2010 until 31 October 2011 were observed. During the study, an introductory presentation by the researcher was made to Regional Enforcement Management and staff in general, the presentation was to introduce the study highlighting different Lean tools. Thereafter the Port Elizabeth audit staff members were engaged formally, using surveys to assess their underlying mindset and behaviour as well as informally, using unstructured interviews to solicit more information on activities taking place and the reasoning behind certain actions. The results of the survey and observations are analysed and interpreted.
- Full Text:
- Date Issued: 2011
Instruments available to the public to assess audit quality
- Authors: Prinsloo, Frans
- Subjects: Auditing -- South Africa , Quality control -- Auditing , f-sa
- Language: English
- Type: text , Lectures
- Identifier: http://hdl.handle.net/10948/21928 , vital:29802
- Description: With the separation of ownership from day-to-day management that began to characterise many businesses following the industrial revolution, concern arose whether the day-to-day management (as agents) would bias information flows to the business owners (as principals) in order to enhance, say, their remuneration and their reputations as managers (AQF, 2005a: 6). To address these concerns, business owners require mechanisms, such as the external audit, to enable the effective assessment of the stewardship of the agents. Currently the role of the external auditor is to express an opinion on the fair representation of the annual financial statements prepared by management for the business owners.
- Full Text: false
- Authors: Prinsloo, Frans
- Subjects: Auditing -- South Africa , Quality control -- Auditing , f-sa
- Language: English
- Type: text , Lectures
- Identifier: http://hdl.handle.net/10948/21928 , vital:29802
- Description: With the separation of ownership from day-to-day management that began to characterise many businesses following the industrial revolution, concern arose whether the day-to-day management (as agents) would bias information flows to the business owners (as principals) in order to enhance, say, their remuneration and their reputations as managers (AQF, 2005a: 6). To address these concerns, business owners require mechanisms, such as the external audit, to enable the effective assessment of the stewardship of the agents. Currently the role of the external auditor is to express an opinion on the fair representation of the annual financial statements prepared by management for the business owners.
- Full Text: false
- «
- ‹
- 1
- ›
- »