Auditing Industrial Safety Management: A Case Study Cover Image

Auditing Industrial Safety Management: A Case Study
Auditing Industrial Safety Management: A Case Study

Author(s): Sondre L. Bjelle, Are K. Sydnes
Subject(s): Business Economy / Management, Accounting - Business Administration
Published by: Mednarodna fakulteta za družbene in poslovne študije
Keywords: industrial safety; safety management; auditing;

Summary/Abstract: As industries are becoming increasingly self-regulatory, external auditing has become increasingly important to ensure that industrial practices are in line with regulations and the public good. This study asks if there is a fit between the industrial practices of safety management and external auditing. It concludes that while companies largely manage safety through operational-level experience and with a low level of formalisation, the audits have a primary focus on formal documentation and gathering audit evidence at the strategic and tactical levels in the organizations. This limits the effectiveness of auditing as a tool both for learning and regulating safety management.

  • Issue Year: 8/2019
  • Issue No: 1
  • Page Range: 43-59
  • Page Count: 17
  • Language: English
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