Enhancing Credibility and Effectiveness of Certification Body Audits: A Comprehensive Examination
Enhancing Credibility and Effectiveness of Certification Body Audits: A Comprehensive Examination
Author(s): Rexhion Qafa, Ezmolda BAROLLI
Subject(s): Social Sciences
Published by: Udruženje ekonomista i menadžera Balkana
Summary/Abstract: Valid organizational conformity to standards is one of the key reasons why Certification Body (CB) audits should be conducted. Nonetheless, their credibility and effectiveness are dubious, thus necessitating an indepth analysis of factors determining the perception of the audit. This research examines CB audits by analyzing how client appeals, audit team dynamics, consultant roles, threats to impartiality, and improvement opportunities can enhance integrity and effectiveness during certification audit exercises. It reveals the importance of examining client appeals mechanism for resolving discrepancies; recommends diverse expertise as shown through audit team dynamics; necessitates a clear distinction between roles and adherence to professional guidelines; suggests several threats to impartiality within the process of auditing while calling for risk control measures; indicates that collaborative approach will strengthen trustworthiness and efficiency in audits. Lastly, this study provides insights into CB audit complexities with actionable recommendations for enhancing the fidelity and efficiency of certification processes.
Book: EMAN 2024 – Economics & Management: How to Cope with Disrupted Times - CONFERENCE PROCEEDINGS
- Page Range: 251-257
- Page Count: 8
- Publication Year: 2024
- Language: English
- Content File-PDF