انجام حسابرسی داخلی مربوط به کسب و کار Making internal audits business-relevant

1. Introduction Studies of Quality Management (QM) and its application in various organisations point to Management System Standard (MSS) as having a predominant role for many quality professionals (Elg, Gremyr, Hellstro¨m, & Witell, 2011). Furthermore, increasing numbers of companies look to MSS as a way to operationalise sustainability considerations by the integration of MS, such as QM systems (QMS) and environmental management systems (Karapetrovic & Casadesu´s, 2009). Therefore, aligning to the view that integration of sustainability in established practices is critical (Maxwell & van der Vorst, 2003; Luttropp & Lagerstedt, 2006), the role of MSS is unlikely to decrease. Work related to a MSS and Management Systems (MS) is ubiquitous (ISO Survey, 2015), and implemented in many areas within organisations. Hence, it is an established practice, and is argued to have potential to contribute to quality improvements (Sousa & Voss, 2002). Following this diffusion of QM, management has started to ask for return on investment from the MS, quality programmes, and other quality-related initiatives (Coelho & Vilares, 2010). Typical questions raised concern the value of internal and external MS audits and whether audits related to MS are negative processes (Dennis Beecroft, 1996) focusing on compliance and documentation (Pun, Chin, & Lau, 1999; Beckmerhagen, Berg, Karapetrovic, & Willborn, 2004; Elliot, Dawson, & Edwards, 2007; Heras-Saizarbitoria, Dogui, & Boiral, 2013). This paper aims to contribute to the area of MS by focusing on how to perform audits in a business-relevant manner, enabling its contribution to quality improvements (Rajendran & Devadasan, 2005). One reason for the sometimes negative perceptions of audits is linked to the background of the MS, whether the MS is implemented based upon external requirements, and tends to focus more on compliance control, and less on organisational efficiency (Alic & Rusjan, 2010), or if it is implemented based on an internal need, which seems to gain more benefits from the MS (Poksinska, Dahlgaard, & Antoni, 2002; Boiral & Amara, 2009; Sampaio, Saraiva, & Guimara˜es Rodrigues, 2009; Alic & Rusjan, 2010). One approach to improve the perception of audits is to give up the prevailing cyclic audit programmes and instead plan audit programmes so that they align with other established processes in organisations, such as risk and strategy work (Roth, 2003; Alic & Rusjan, 2011) or practical needs (Askey & Dale, 1994; Roth, 2003).