Quality Auditing: An Argumentation Regarding ISO 19011 and Its Relationship with Internal Auditing
Abstract
Quality management systems establish guidelines for organizational processes to be carried out efficiently, contributing to the achievement of objectives. Currently, there are international quality standards that guide this type of system, such as ISO guidelines. Due to their relevance both within and outside the systems, organizations need to verify their correct implementation, maintenance and maturation. In this regard, ISO 19011 standards establish guidelines for auditing these processes. Given their relevance, a descriptive conceptual argument was developed to develop the standard in a comprehensive manner, emphasizing the role of internal auditing. This contributed to exposing and analyzing the elements that affect quality auditing. Likewise, it is concluded that internal auditing cannot be responsible for the implementation and maintenance of the quality system.
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References
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