Kwantyfikacja wyników auditów trzeciej strony
Quantification of results of third party audits
Author(s): Tomasz GreberSubject(s): Economy
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: audit; effectiveness; efficiency; management system
Summary/Abstract: Certification bodies conducting third party audits of their customers are not entirely independent of them because they are combined by business agreement. This may have, in some cases, an effect on their objectivity, and more precisely the reluctance to take a decision not to grant a certificate by auditors and certification bodies, if the system does not work. Introduction quantifier results of the audit other than binary 0/1 would allow for the greater objectivity in the presentation of the actual state of the system.
Journal: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
- Issue Year: 2012
- Issue No: 265
- Page Range: 136-143
- Page Count: 8
- Language: Polish