Quality Management Audit: Problems, Decisions, and Perspectives

Authors

  • Elena Khunuzidi National University of Science and Technology "MISiS", Russian Federation
  • Vladimir Shper National University of Science and Technology "MISiS", Russian Federation https://orcid.org/0000-0002-0508-3330
  • Vladimir Smelov National University of Science and Technology "MISiS", Russian Federation https://orcid.org/0000-0002-9438-4054

DOI:

https://doi.org/10.54820/entrenova-2023-0033

Keywords:

evidence-based audit, management decisions, profound knowledge, Deming, Shewhart control charts, quality management systems

Abstract

This study addresses the pervasive issue of distrust in audit results, a concern frequently observed in professional practice and corroborated by existing literature. The immediate objective of this research is to identify the underlying causes of this distrust and to propose practical solutions. Ultimately, our goal is to foster an environment where stakeholders can make informed management decisions based on objective and reliable audit outcomes. The methodology employed in this study integrates systems thinking, statistical analysis, and Deming's theory of profound knowledge, utilizing various tools of statistical process control. Our findings indicate that the primary cause of distrust in audit results is the imprecise formulation of requirements for audited entities. Additionally, auditors typically lack accountability for poor-quality work despite the significant potential consequences of their errors for organizations and stakeholders. We propose the implementation of a novel evidence-based audit approach aimed at enhancing the credibility of audits and, consequently, the quality of management decisions derived from them. The cornerstone of this new procedure is the Shewhart control chart, which serves as the primary tool for ensuring the reliability and objectivity of audit results.

Author Biographies

Elena Khunuzidi, National University of Science and Technology "MISiS", Russian Federation

Elena Khunuzidi, PhD, is an associate professor at the Department of Analytical Control and Certification at NUST “MISiS”. Proved the thesis “The development of the methods for continual improvement of organisations based on system approach and statistical process control”. The author can be contacted at Khunuzidi.ei@misis.ru

Vladimir Shper, National University of Science and Technology "MISiS", Russian Federation

Vladimir Shper, PhD, is an expert at NUST “MISiS”. An expert in SPC and reliability. An honorary member of ENBIS, a senior member of ASQ, a member of ASA. The author can be contacted at vlad.shper@gmail.com

Vladimir Smelov, National University of Science and Technology "MISiS", Russian Federation

Vladimir Smelov, PhD, Senior Lecturer at the Department of analytical control and certification at NUST “MISiS”, Deputy General Director for Quality LLC RPE RADICO. Defended the dissertation for the degree of PhD in Engineering on the topic “Process capability analyses taking into account measurement systems variability” The author can be contacted at b.c.21@mail.ru

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Published

2024-08-26

How to Cite

Khunuzidi, E. ., Shper, V. ., & Smelov, V. . (2024). Quality Management Audit: Problems, Decisions, and Perspectives. ENTRENOVA - ENTerprise REsearch InNOVAtion, 9(1), 366–374. https://doi.org/10.54820/entrenova-2023-0033

Issue

Section

Business Administration & Business Economics, Marketing, Accounting