The QMS informs the organization how well or badly its doing against standards which it has set for itself. If there is no conscious effort to continually improve standards and performance, the measurement activity is but an exercise in futility. Overall, a well designed QMS, should generate significant benefits to the organization as will be seen in the literature review, otherwise an organization ends up with a certificate but no benefit at all. Starting a process of improvement and then developing and fostering its advancement needs to be a long-term organizational objective (Dale and McQuarter, 1998). In order to face the challenges, many organizations including East African Packaging Industries, have implemented ISO 9000.
This approach is more individual based. “A key aspect of quality assurance is systematic measurement: monitoring processes, with a feedback loop for error prevention” (CITE, indian name). QA includes activities and programs intended to assure or improve the quality of care in either a healthcare setting or program. This concept includes assessment of quality of care; identification of problems in the delivery of care; designing activities to overcome these deficiencies; and follow-up monitoring to ensure effectiveness of corrective steps. QA programs enable nursing to be accountable to society for the quality of nursing care provided.
An auditor supplies the independence and objectivity to a financial report complementing the high expectations of third party users The professional judgement required is influenced by some professional traits such as the auditor’s experience and capability of the auditors training. In additional to the professional traits influencing the auditor’s judgement, the auditors is also influenced by behavioural and ethical traits. Auditors have a responsibly to ensure that ethical standards are upheld, ensuring the social exceptions of auditors
Internal auditors as agents of the organisation should perform engagements at a professional level and are required to be educated, have a professional qualification, experience, skills and other relevant competencies to carry out their responsibilities diligently. Having internal auditors with such proficiency and existence of continuous professional development programs for the internal audit team can increase confidence levels of the audit committee and the board of directors’. The existence of an effective audit committee in organisations assists in enhancing internal audit independence and reduces senior management
Auditing professionals are sometimes required to review a previous judgement passed, regarding a client that they have audited. This possesses an ethical dilemma because if the auditor discovers errors in the work performed previously it may lead to them having a different opinion regarding the audit, this would highlight the lack of professional integrity and competence that the auditor has and that will reflect badly on the auditor. This leads to the auditor being biased against their own review which will result in the auditor making a prejudice decision in an attempt to protect
For professionalism to be enacted by the auditors, it is important that integrity, competence and due care needs to be practiced. Integrity maintains high standards achievements and conduct in the organization. Competences provide intelligence, education and training for the betterment of the auditors to perform well in the audit function. According to the CLERP Act and the Sarbanes-Oxley Act 2002, it is affirmed that the audit committee is established amongst the board of directors for the purpose of overseeing the accounting and financial reporting processes of the issuer of the financial statements. An auditor is required to be independent from the entity it has to audit.
b. Objectivity – The auditor must not allow prejudices, conflicts of interest or external influences to dominate professional or business judgments. c. Professional Competence and Due Care – The auditor should perform competent professional services by upholding specialized knowledge and expertise at the level required to ensure that the client receives the services according to up to date developments, legislation and methods. He also should act cautiously and in agreement with appropriate practical and professional
3 Development of ISO 9001 and ISO 14001 standards 3.1 Milestones of development United Kingdom had an important role in developing management system standards. The ‘internalization’ of BS 5750 and BS 7750 standards to ISO 9001 and ISO 14001 lead to a common concept and definitions worldwide (Rothery, 1995). The management approach of the ISO 9001 standard gave the basis both of standardizing of new scopes (occupational safety, information security, food safety etc.) and industry-specific quality management systems (e.g. ISO/TS16949, TL 9000).