Internal quality audits ‐ obstacles or opportunities?

Abstract

Suggests that auditing has been viewed by its recipients throughout history as a negative process. This perception results from how the audit is conducted, who conducts the audit, and the findings of the audit. Proposes to outline the role of internal auditing in transforming an organization into a more preventive and proactive organization. Addresses auditing from a prevention focus and puts forward a positive approach to auditing that maximizes its role in process improvement. Concludes with a summary of several key points to be addressed in generating this transformation,