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From compliance to value-added auditing – experiences from Swedish ISO 9001:2000 certified organisations

2006; Taylor & Francis; Volume: 17; Issue: 7 Linguagem: Inglês

10.1080/14783360600595294

1478-3371

Bozena Poksińska, Jens J. Dahlgaard, Jörgen Eklund,

Accounting and Organizational Management

Abstract This paper presents the results of a questionnaire survey of the auditing practices and the value of certification audits in 269 Swedish ISO 9001:2000 certified organisations. Certification audits help to improve the quality management system and increase the motivation for quality work. Certified organisations want auditors not only to issue a certificate, but also to share their own experiences and give suggestions for improvements. Audit conclusions, which imply consultancy work, are a common practice among auditors. Furthermore, there exist great differences regarding the required conditions for certification. The differences primarily depend on the auditors, but also on the certification bodies. Finally, the study also indicates that the audit procedure has improved after the ISO 9000 revision in 2000.