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An “effective audit” cannot be taken for granted, even though it is performed by trained professionals using proven techniques and in accordance with internationally accepted standards. Recent highly publicized cases in both financial and quality auditing point to the need to further examine the meaning of audit effectiveness, as well as the methods to improve it. Specifically, audit reliability and risk as two related components of audit effectiveness are focused on. The term and concept of QMS audit effectiveness are analyzed first, followed by a list of the relevant principles and criteria for measuring and improving this effectiveness. Finally, two cases from the nuclear industry are used to illustrate the importance of measuring and improving QMS audit effectiveness.
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Beckmerhagen et al. (2004) studied this question.
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