STANDARDIZED MANAGEMENT SYSTEMS QUALITY AUDIT EFFECTIVENESS ASSURANCE MODEL
Journal Title: Role of Higher Education Institutions in Society: Challenges, Tendencies and Perspectives - Year 2014, Vol 1, Issue 3
Abstract
The main purpose of this article thesis is to identify factors influencing the effectiveness of the audit. This work consists of main parts: the analysis of literature, the research and its results, the suggestions for improvement of the audit effectiveness assurance of standardized management systems, conclusion and recommendations. Literature analysis reviews the development theories of quality, introduces the benefits of standardized management systems, and describes the concept of internal and external audit. Authors have emphasized that fair audit could create useful solutions to organization development. In recent years, the management systems implementation is constantly growing in Lithuania. After the literature analysis the authors have carried out the study benefits of standardized management systems and importance of internal and external audits. At the start of 2014, 642 organizations in Lithuania have one certificated management system and 840 organizations have more than one management systems. Authors have made two questionnaires, one for first 642 organizations, second one to 840 organizations. Besides, author has deep interviews with 15 consultants and external quality auditors. The 185 Lithuanian organizations have presented the answers to the prepared questionnaires. The main purpose of the questionnaires was to find out why Lithuanian organizations implement managements systems and how perform audits. Furthermore the results of the research were compared to between first group organizations to another group. Moreover, the answers of experts contribute to design the model of audit effectiveness assurance of standardized management systems. The results showed that there are different approaches to management systems. The internal and external motivation is the main differences between auditors and organizations workers. Organization is a living organism. The human factors play the key role to the audit quality and audit performances.
Authors and Affiliations
Inga Žuravliovaitė, Juozas Ruževičius
Keywords
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