Dr. Shaohan Cai* Associate Professor Sprott School of Business, Carleton University
|
|
- Osborne Hodges
- 6 years ago
- Views:
Transcription
1 Service provider and industrial customer s opportunistic behaviors in the principal-agent-stakeholder triangle: A study on the role of registrar in ISO 9001 certification By Dr. Shaohan Cai* Associate Professor Sprott School of Business, Carleton University Dr. Minjoon Jun Professor Department of Management New Mexico State University
2 Service provider as a agent A service providers is often regarded as an agent in a principal-agent relationship, in which a principal (the client) delegates authority to the agent (the service provider) to perform some service on its behalf (Hill and Jones, 1992). when a service provider serves an industrial customer (i.e., a company), its performance not only affect the customer, but also various stakeholders of the customers.
3 principal-agent-stakeholder triangle for ISO 9001 certification Buyer(stakeholder) Auditee (principal) Registrar (agent)
4 Potential conflicts of interest The registrars are paid by the firms that they are auditing. This creates a problem similar to that of the CRA, which rates the securities offered by firms but is also paid by the firms.
5 Stakeholders of the certification process Stakeholders may include an auditee s trading partners, consumers, stockholders, creditors, local communities, etc. The stakeholders may refer to the certification when judging the auditee s capability in quality management. Stakeholders can neither directly involve in the certification process nor influence it. Stakeholders are vulnerable to the opportunistic behaviors of the auditee and/or the registrar.
6 opportunistic behaviors in the triangle between the registrar and the auditee, the registrar may not make sufficient effort to assist the auditee in identifying the gap; between the auditee and the stakeholders, the auditee may attempt to obtain the certification without fully complying with the standard, which may hurt the interests of the stakeholders, especially the auditee s customers; between the registrar and the stakeholders, the registrar may take a profit-oriented and businessfriendly auditing approach to retain clients (Yeung and Mok, 2005).
7 Theoretical foundation-agency theory The classic agency theory suggests that the principal and the agent may not share common interests. The agent may take actions to maximize his own interest, but those actions may not enhance, sometimes even hurt, the principal s interest. Thus, various mechanisms are needed to protect the interest of the principal, such as monitoring the agent s behaviors, and behavior- or outcome oriented contracts
8 Theoretical foundation-stakeholder theory Stakeholders are any individual or group having an interest in, or being affected by, the corporation. Those parties having a formal, official, or contractual relationship with a firm as primary stakeholders, and others as secondary stakeholders. Managers need to allocate their attention and resources to satisfy various stakeholders based on three key attributes : legitimacy, power, and urgency
9 The determinant of opportunistic behaviors-norms of conspiracy While explicit conspiracy between the auditee and the registrar could be rare, implicit conspiracy is often likely to occur. Norms are the expectations about behaviors that are at least partially shared by a group of decision makers Norms of conspiracy are shared expectation between registrar and auditor in terms of easy auditing.
10 The determinant of opportunistic behaviors- goal congruence and incongruence Motivation for a firm to adopt ISO 9001 could be broadly classified into two categories: (1) external pressure, such as government regulations, buyer demand, and competitors actions; and (2) internal needs to improve quality management practices
11 The determinant of opportunistic behaviors- goal congruence and incongruence If the audtiee seek to improve quality management performance, but the registrar focuses on profit only (do not make much effort to identify gaps), there is a goal incongruence and conflicts between two parties may arise
12 The determinant of opportunistic behaviors- goal congruence and incongruence If the audtiee seek for an easy auditing, but the registrar strictly enforces ISO standards, there is a goal incongruence and conflicts between two parties may arise
13 The determinant of opportunistic behaviors- goal congruence and incongruence If the audtiee seek for an easy aduiting, and the registrar focuses on profit only (do not make much effort to identify gaps), there is a goal congruence and norms of conspiracy may arise
14 Nature of exchange information asymmetry Information asymmetry occurs when the principal cannot accurately observe the agent s behavior or have difficulty to understand the knowledge utilized by the agent Asymmetry of information offers opportunities for a party to lie about its operations and capabilities.
15 Nature of exchange information asymmetry Between the auditee and the registrar, information asymmetry of the auditee s industry and operations is positively related to the auditee s opportunistic behaviors. Between the auditee and the registrar, information asymmetry of the ISO 9001 standard is positively related to the registrar s opportunistic behaviors.
16 Nature of exchange-dependence In the relationship between the auditee and the registrar firm, if the auditee is a large firm, which can spend a large amount of money on the training and certification, it becomes an important customer for the registrar firm. In this case, the risk of opportunistic behaviors also increases, since (1) the registrar may wish to sell more training programs to a rich client; and (2) the registrar is more likely to bend to the demand of the client by issuing an easy certification.
17 Conclusion During the ISO 9001 certification process, both the registrar firm and auditee could act opportunistically Country accrediting agencies need to do a better job in governing the certification process.
ASIS Standards: Auditing for. Improvement. Security, Risk and Resilience. Auditing. Value Added. Auditing
Opportunities for Improvement ANSI/ASIS SPC.1 2009 Planning an Audit Value Added Auditing Evaluating Effectiveness Implementing a Successful Audit ASIS Standards: Auditing for Improvement Security, Risk
More informationCompetency Unit: Exemplar Global TL Leading Management Systems Audit Teams
Please visit: www.exemplarglobal.org for your region s Principal Office contact details. Email: info@exemplarglobal.org Competency Unit: Exemplar Global TL Leading Management Systems Audit Teams How to
More informationChapter 1. The Demand for Audit and Other Assurance Services
Solutions Manual Auditing and Assurance Services an Integrated Approach 15th Edition Alvin A. Arens Instant download and all chapters Auditing and Assurance Services an Integrated Approach 15th Edition
More informationIMPARTIALITY. Impartiality and objectivity of auditors are basic prerequisites for an effective and consistent audit.
International Organization for Standardization ISO 9001 Auditing Practices Group Guidance on: International Accreditation Forum 13 January 2016 IMPARTIALITY Impartiality and objectivity of auditors are
More informationAudit report VET Quality Framework
The QCAA uses an exceptions-based model of reporting. This means that the QCAA will only record a comprehensive description of evidence gathered and compliance findings if noncompliance is identified at
More informationIAF Mandatory Document
IAF-MD 11:2013 IAF Mandatory Document IAF MANDATORY DOCUMENT FOR THE APPLICATION OF ISO/IEC 17021 FOR AUDITS OF INTEGRATED MANAGEMENT SYSTEMS (IAF MD 11: 2013) Page 2 of 12 The (IAF) details criteria for
More informationComparison Matrix ISO 9001:2015 vs ISO 9001:2008
Comparison Matrix ISO 9001:2015 vs ISO 9001:2008 Description: This document is provided by American System Registrar. It shows relevant clauses, side-by-side, of ISO 9001:2008 standard and the ISO 9001:2015
More informationChapter 1 The Demand for Audit and Other Assurance Services Review Questions
Solution Manual for Auditing and Assurance Services 14th Edition by Arens Elder and Beasley Link download full: https://digitalcontentmarket.org/download/solution-manual-forauditing-and-asurance-14th-edition-by-arens-elder-and-beasley/
More informationCHAPTER 2. Defining the Company s Mission and Social Responsibility
1 CHAPTER 2 Defining the Company s Mission and Social Responsibility 2 Chapter Topics What is a Company Mission? Formulating a Mission Overseeing the Strategy Makers Agency Theory The Stakeholder Approach
More informationSIGMA DESIGNS, INC. CORPORATE GOVERNANCE GUIDELINES. (As adopted by the Board of Directors effective as of June 2012)
SIGMA DESIGNS, INC. CORPORATE GOVERNANCE GUIDELINES (As adopted by the Board of Directors effective as of June 2012) A. The Roles of the Board of Directors and Management 1. The Board of Directors The
More informationStrategic Management and Business Policy, 14e (Wheelen) Chapter 3 Ethics and Social Responsibility in Strategic Management
Instant download and all chapters Test Bank Strategic Management and Business Policy Globalization Innovation and Sustainablility 14th Edition J. David Hunger https://testbankdata.com/download/test-bank-strategic-management-businesspolicy-globalization-innovation-sustainablility-14th-edition-j-david-hunger/
More informationCONTENTS. Introduction to the Series. 1 Introduction to Economics 5 2 Competitive Markets, Demand and Supply Elasticities 37
CONTENTS Introduction to the Series iv 1 Introduction to Economics 5 2 Competitive Markets, Demand and Supply 17 3 Elasticities 37 4 Government Intervention in Markets 44 5 Market Failure 53 6 Costs of
More informationPeer Reviewer (Same as team members - see section 2.1)
MSC - Marine Stewardship Council Consultation Document: Audit Personnel Competencies Consultation Dates: 1 st April-3 rd May, 2011 MSC Contact: Graham Bruford FOR CONSULTATION Introduction Competency is
More informationA Public Call for Extension of Transition Deadline for ISO 9001:2015 and AS9100 Rev D Certifications
A Public Call for Extension of Transition Deadline for ISO 9001:2015 and AS9100 Rev D Certifications March 5, 2017 By Christopher Paris VP Operations Oxebridge Quality Resources International LLC Tampa
More informationHow to be an Effective GMP Auditor
The Daily Wrap-up (For multiple day audits) Classify Audit Observations The Close-Out Meeting Phase 3:Preparation, Approval and Distribution of the Audit Report Preparation of the audit report Approve
More informationQuality Management System Guidance. ISO 9001:2015 Clause-by-clause Interpretation
Quality Management System Guidance ISO 9001:2015 Clause-by-clause Interpretation Table of Contents 1 INTRODUCTION... 4 1.1 IMPLEMENTATION & DEVELOPMENT... 5 1.2 MANAGING THE CHANGE... 5 1.3 TOP MANAGEMENT
More informationTransfer Pricing. 2. Advantages and Disadvantages of Decentralization
Smeal College of Business Managerial Accounting: ACCTG 404 Pennsylvania State University Professor Huddart 1. Overview An essential feature of decentralized firms is responsibility centers (e.g., cost-,
More informationComparison ISO/TS (1999) to QS 9000, 3 rd edition (1998)
1 SCOPE QS 9000: new: Introduction, applicability In addition to the applicability for supplier sites for production and services and their subcontractors for: - parts or materials, or - services like
More informationChapter 01 Introduction to Accounting
Chapter 01 Introduction to Accounting True / False Questions 1. Accounting is an information and measurement system that identifies, records, and communicates financial information to users. 2. Bookkeeping
More informationISO 14001:2015. EMS Manual.
www.iso-9001-checklist.co.uk Insert your company s name or logo, and address. This EMS manual is the property of Your Company. It must not be reproduced in whole or in part or otherwise disclosed without
More informationSADCAS POLICY ISO/IEC 17020:2012 TRANSITION
SADCAS POLICY ISO/IEC 17020:2012 TRANSITION Prepared by: SADCAS Approved by: SADCAS CEO Approval Date:2012 09 25 Effective Date: 2012 10 01 Page 1 of 11 Table of Contents Page 1. INTRODUCTION... 3 2. TRANSITION
More informationINTERNATIONAL STANDARD
INTERNATIONAL STANDARD ISO 19011 Second edition 2011-11-15 Guidelines for auditing management systems Lignes directrices pour l audit des systèmes de management Reference number ISO 19011:2011(E) ISO 2011
More informationPlease type your questions in the Question section of the dashboard we will take questions at the conclusion of this presentation.
All participants have been muted. Please type your questions in the Question section of the dashboard we will take questions at the conclusion of this presentation. Please note that copies of today s presentation
More informationThe Administrative Law of Private/Public Global Forestry Regulation
The Administrative Law of Private/Public Global Forestry Regulation Errol Meidinger Professor of Law, Adjunct Professor of Sociology The State University of New York at Buffalo www.law.buffalo.edu/eemeid
More informationHarmonization day 2015 FSSC audit reporting
Harmonization day 2015 FSSC 22000 audit reporting Today s topics 1. Basics audit reporting 2. Definition audit report 3. Audit report requirements 4. Conclusions 1. Basics audit reporting Starting point
More informationPRINCE2 Sample Papers
PRINCE2 Sample Papers The Official PRINCE2 Accreditor Sample Examination Papers Terms of use Please note that by downloading and/or using this document, you agree to comply with the terms of use outlined
More informationINDUSTRY AUDIT AND CONTROLLING: THEORY AND PRACTICE
INDUSTRY AUDIT AND CONTROLLING: THEORY AND PRACTICE Industrial Management Olga Zhukovskaya THE BASICS OF STRATEGIC PLANNING AT LEAST THREE LEVELS OF STRATEGY AND PLANNING ARE WIDELY ACCEPTED: enterprise
More informationChapter 1. Learning Objective 1, 2. Capital Allocation. Efficient Capital Allocation. Financial Accounting and Accounting Standards
Chapter 1 Financial Accounting and Accounting Standards Learning Objective 1, 2 Identify the major financial statements and other means of financial reporting Explain how accounting assists in the efficient
More informationManagement System Policy and Procedure Manual. Based on the requirements of ISO17021, AS9104 and Associated ANAB Accreditation Rules
1 Great Western Registrar LLC Management System Policy and Procedure Manual Based on the requirements of ISO17021, AS9104 and Associated ANAB Accreditation Rules 08/01/2017 Created and Approved by: Karey
More informationBEGINNER S GUIDE TO ISO 9001 : Quality Management System Requirements Explained
BEGINNER S GUIDE TO ISO 9001 : 2015 Quality Management System Requirements Explained What is ISO 9001 : 2015? Why use it? ISO 9001 is an internationally recognised standard in quality. It is a guide to
More informationSANAS Transition Policy: ISO/IEC 17020: 2012
SANAS Transition Policy: ISO/IEC 17020: 2012 CONTENTS 1 Introduction 2 Transition to ISO/IEC 17020 3 Specific changes in requirements Appendix A: Summary of changes Appendix B: Cross References: ISO/IEC
More informationTRIANGLE HOUSING ASSOCIATION LTD EXTERNAL AUDIT TENDER
TRIANGLE HOUSING ASSOCIATION LTD EXTERNAL AUDIT TENDER Tenders must be received at 60 Eastermeade Gardens, Ballymoney no later than 12 noon on Monday 6 th June 2016 CONTENTS Section Section A Section B
More informationChapter Summary and Learning Objectives
CHAPTER 11 Firms in Perfectly Competitive Markets Chapter Summary and Learning Objectives 11.1 Perfectly Competitive Markets (pages 369 371) Explain what a perfectly competitive market is and why a perfect
More informationCORPORATE GOVERNANCE POLICY
WEIFA ASA CORPORATE GOVERNANCE POLICY as first resolved by the Board of Directors on 24 April 2006 and last revised on 15 August 2014 (draft) 1. INTRODUCTION TO CORPORATE GOVERNANCE... 2 2. BUSINESS...
More informationRBA Auditor Guidebook
2017 RBA Auditor Guidebook Page1 Table of Contents 1. Auditors*... 3 Auditor Responsibilities... 3 Audit Team Members... 4 2. Audit Firm Information... 4 3. Auditor Competencies... 5 General Competencies
More informationKyte Broking Ltd. Conflicts of Interest Policy Summary Statement. Page 1 of 9
Kyte Broking Ltd Conflicts of Interest Policy Summary Statement Page 1 of 9 Table of Contents Page 1. Introduction... 3 2. Purpose and Summary of Policy... 3 3. Clients and counterparties... 4 4. What
More informationCorporate Code of Business Conduct and Ethics
Corporate Code of Business Conduct and Ethics A MESSAGE FROM OUR CHAIRMAN, PRESIDENT AND CHIEF EXECUTIVE Honesty and integrity are paramount values at TRC. Our commitment to strict ethical standards has
More informationISO 9001:2015 Readiness Review
ISO 9001:2015 Readiness Review Company Name Address Certification No. Contact Name Job Title Telephone Email BSI is committed to ensuring a smooth assessment for all clients wishing to certify to ISO 9001:2015,
More informationChapter 1 The Demand for an Auditing and Assurance Profession
Chapter 1: The Demand for an Auditing and Assurance Profession Chapter 1 The Demand for an Auditing and Assurance Profession Audit Challenge 1-1: Assessing Privacy Practices 1. Hospital data could be obtained
More informationQualification Specification HABC Level 3 Certificate in Management (QCF)
www.highfieldabc.com Qualification Specification HABC Level 3 Certificate in Management (QCF) Qualification Number: 600/5172/3 Highfield Place Unit 15 Shaw Wood Business Park Shaw Wood Way Wheatley Hills
More informationSoftware Auditor Skills Training Course Offered by The Westfall Team
Software Auditor Skills Training Course Software Auditor Skills is a 2-day course that is a subset of the Software Auditing course. This course is designed to provide a knowledge base and practical skills
More informationOPTINOSE, INC. CORPORATE GOVERNANCE GUIDELINES
OPTINOSE, INC. CORPORATE GOVERNANCE GUIDELINES The Board of Directors (the Board ) of OptiNose, Inc. (the Company ) has adopted these Corporate Governance Guidelines (these Guidelines ) to assist the Board
More informationISO Energy Management Systems
ISO 50001 Energy Management Systems 1 Meeting Introduction Overview Kick-Off Presenter Terry Boboige PJR President Presenter Scott Jones Environmental Specialist Presenter Shannon Craddock Programs and
More informationCertified Identity Governance Expert (CIGE) Overview & Curriculum
Overview Identity and Access Governance (IAG) provides the link between Identity and Access Management (IAM) rules and the policies within a company to protect systems and data from unauthorized access,
More informationISO 9001 Auditing Practices Group Guidance on:
International Organization for Standardization International Accreditation Forum Date: 13 January 2016 ISO 9001 Auditing Practices Group Guidance on: What do we mean by adding value? Adding Value We hear
More informationWhen Recognition Matters WHITEPAPER ISO 14001:2015 ENVIRONMENTAL MANAGEMENT SYSTEMS - REQUIREMENTS.
When Recognition Matters WHITEPAPER ISO 14001:2015 ENVIRONMENTAL MANAGEMENT SYSTEMS - REQUIREMENTS www.pecb.com CONTENT 3 4 5 8 8 9 10 11 12 Introduction An overview of ISO 14001:2015 Key clauses of ISO
More informationConformity and Certification against ISO 55001
Conformity and Certification against ISO 55001 Presentation IQ-AM Pty Ltd RTO 22515 ABN 77147017525 Some content from other sources utilised for educational purposes Tom Carpenter CEO, IQ-AM Pty Ltd ISO
More informationISO Your implementation guide
ISO 55001 Your implementation guide Optimize the value from your assets with ISO 55001 Don t let the management of costly and complex assets become a burden to your organization.. ISO 55001 can help you
More informationISO 9001:2015 TRANSITION INFORMATION
ISO 9001:2015 TRANSITION INFORMATION ISO 9001:2015 Transition It Doesn t Need to be Difficult Whether your organization is transitioning from ISO 9001:2008 to the new ISO 9001:2015, or implementing an
More informationSection 404 of the Sarbanes-Oxley
M A N A G E M E N T management tools Assessing the Control Environment Using a Balanced Scorecard Approach By Joseph H. Callaghan, Arline Savage, and Steven Mintz Section 404 of the Sarbanes-Oxley Act
More informationCase Report: Berlin Toyota
Case Report: B6012 Managerial Accounting (Group 1) AP Chung Lai Hong AP Patricia Tan Chen Mei ( 陈梅 ) Zhang Qi ( 张琦 ) TABLE OF CONTENTS 1 CURRENT SYSTEM EVALUATION... 1 1.1 CURRENT PROFIT CENTRE CONCEPT
More informationU.S. Technical Advisory Group to ISO/Technical Committee 207 Clarification of Intent of ISO 14001
Committee Correspondence US SUB-TAG to ISO/TC/207/SC1 on Environmental Management Systems Administrator: Jennifer Admussen, ASQ Chair: Susan L.K. Briggs When originating or replying, please send copy to
More informationGuidance on the Application. of ISO / IEC Accreditation International Association for Certifying Bodies
Accreditation International Association for Certifying Bodies Guidance on the Application of ISO / IEC 17020 Guidance on the Application of ISO/IEC 17020 Page 1 of 16 Introduction This guidance document
More informationTransition Strategy for VDA 6.1, VDA 6.2 and VDA 6.4. Revision January Contents. 1. Foreword
Transition Strategy for.1,.2 and.4 Revision 1.0 --- 06. January 2017 Contents 1. Foreword 2. Transition timing requirements to the relevant.x standards 3. Transition audit requirements to the relevant.x
More informationMoving from ISO/TS 16949:2009 to IATF 16949:2016. Transition Guide
Moving from ISO/TS 16949:2009 to IATF 16949:2016 Transition Guide IATF 16949:2016 - Automotive Quality Management System - Transition Guide An effective Quality Management System is vital for organizations
More informationISO & ISO TRAINING DAY 4 : Certifying ISO 37001
ISO 19600 & ISO 37001 TRAINING DAY 4 : Certifying ISO 37001 2017 SLIDE 1 DAY 4 Program Part 1 : Audit rules 1. Audit principles 2. Types of findings Part 2 : Audit process 3. The steps of an audit 4. Audit
More informationJob Description. Senior Management Accountant. Financial Controller. Management Accountants
Job Description Job title Group Section Responsible to Responsibility for Employees Senior Management Accountant Finance Finance Financial Controller Management Accountants Date 17 September 2014 Job purpose
More informationFSC INTERNATIONAL STANDARD
Forest Stewardship Council FSC INTERNATIONAL STANDARD Structure, content and local adaptation of Generic Forest Stewardship Standards ACCREDITATION Title: Document reference code: Scope: Structure, content
More informationPrinciples of the Railway Industry Supplier Qualification Scheme
RISQS/001 Issue 1.2 Date: December 2015 Principles of the Railway Industry Supplier Qualification Scheme Copyright 2013 Rail Safety and Standards Board Limited. This document is subject to copyright protection.
More informationCorporate governance in New Zealand
Corporate governance in New Zealand Principles and guidelines A handbook for directors, executives and advisers Financial Markets Authority Corporate Governance Handbook Contents Principles for corporate
More informationSAI Global Full Service Team
General information regarding elements of the certification process is described below. A degree of flexibility and options in the certification process are available so please feel free to contact us
More informationManagement System Manual International Compliance Group
Granting, refusing, maintaining, renewing, suspending, restoring or withdrawing certification. Page 1-1 Initial certification audit General - ICG s auditing work is conducted in two stages: Stage 1 and
More informationProcedures: QP 4 through QP 8, QP 16, QP 17, and QP 19
SRI Quality System Registrar Procedures: QP 4 through QP 8, QP 16, QP 17, and QP 19 Booklet Version 171122 Revision Date QP 4.0 Pre-Audit Registration Procedures 15 11/07/15 QP 5.0 On-Site Audit Procedure
More informationSAMPLE SECURITY PLAN
SAMPLE SECURITY PLAN 1.0 Introduction 1.1 Purpose The purpose of this document is to describe the Company s Security Management System. The Company is committed to the safety and security of our employees,
More informationIstisna'a Definition: Characteristics of Istisna : The subject matter of Istisna The sold commodity is a debt borne by the manufacturer
Istisna'a Definition: it is a contract whereby a specific good is manufactured (includes the process of manufacturing) by the seller using his own materials according to certain agreed-upon specifications
More informationCODE OF BUSINESS ETHICS
CODE OF BUSINESS ETHICS The Board of Directors (the Board ) of Independence Holding Company (the Company ) has adopted this Code of Business Ethics (the Code ) for the Company s Chief Executive Officer,
More informationAudit Committee Performance Evaluation
Audit Committee Performance Evaluation The following Deloitte & Touche LLP ( Deloitte & Touche ) questionnaire can be used to assist in the self-assessment of an audit committees performance. The questionnaire
More informationISO/IEC INTERNATIONAL STANDARD. Information technology Security techniques Guidelines for information security management systems auditing
INTERNATIONAL STANDARD ISO/IEC 27007 First edition 2011-11-15 Information technology Security techniques Guidelines for information security management systems auditing Technologies de l'information Techniques
More informationPOSITION DESCRIPTION KEY RESULT AREAS
POSITION DESCRIPTION Position Title: Finance Manager - NZ Date: May 2015 Department: Group Sub department: Location: Wellington Reports to: Senior Finance Manager Australia & New Zealand Direct Reports:
More informationForest Stewardship Council
Frequently Asked Questions (FAQs) FSC-STD-40-004 V3-0 and FSC-STD-20-011 V4-0 January 2017 Introduction On 1 January 2017, the FSC Board of Directors approved revised FSC chain-of-custody standards FSC-STD-40-004
More informationForest Stewardship Council
Introduction Frequently Asked Questions (FAQs) FSC-STD-40-004 V3-0 and FSC-STD-20-011 V4-0 27 March 2017 On 1 January 2017, the FSC Board of Directors approved the revised FSC chain-ofcustody standards
More informationIntegrating ISO 9001:2015 and ISO 14001:2015
Integrating ISO 9001:2015 and ISO 14001:2015 Seize the opportunity and make efficiencies Whitepaper Integrating ISO 9001 and ISO 14001: there s no better time Why now? ISO standards have changed. The introduction
More informationLeading the way in management system certification ISO 9001 ISO ISO18001
Leading the way in management system certification ISO 9001 ISO 14001 ISO18001 Quality Management System ISO 9001 The ISO 9000 family of quality management system standards is designed to help organizations
More informationINDEX ISO 9000 Fundamentals and Vocabulary ISO 9004 Manage for sustained success
INDEX Page Section Description 1 Index 2 1.0 Introduction 2 2.0 Scope 3 3.0 Summary 5 4.0 ISO 9000 Fundamentals and Vocabulary 13 5.0 ISO 9001 QMS Requirements 30 6.0 ISO 9004 Manage for sustained success
More informationBINDT AUDIT PROCEDURE CONFORMITY ASSESSMENT AND CERTIFICATION/VERIFICATION OF MANAGEMENT SYSTEMS
Certification Services Division Midsummer House Riverside Way, Bedford Road Northampton, NN1 5NX United Kingdom Tel: +44(0)1604-438-300. E-mail: pcn@bindt.org CP14 ISSUE 6 DATED 1 st OCTOBER 2017 IMPLEMENTATION
More informationRules for the certification of Quality Management Systems
Rules for the certification of Quality Management Systems Certification schemes for the automotive sector Effective from 10th December 2015 RINA Società per azioni Via Corsica, 12-16128 Genova - Italy
More informationLeveraging Emerging Management System Standards to Create Improved EHS and Sustainability Performance
Management Leveraging Emerging Management System Standards to Create Improved EHS and Sustainability Performance Susan Mazzarella, LEED AP and Harmony Scofield Management systems can strengthen business
More informationCorporate Governance Statement John Bridgeman Limited
Corporate Governance Statement John Bridgeman Limited 1 Definition In this document: ASX Board Chair CFO Company Secretary Corporations Act Director means ASX Limited ACN 008 624 691 or the securities
More informationYou Spoke We Listened We Acted
You Spoke We Listened We Acted Orion Registrar s Client Survey Results and Actions July 2016 Orion Registrar, Inc. 7502 W. 80th Avenue Ste. 225 Arvada, Colorado 80003-2128 / P.O. Box 745070 Arvada, Colorado
More informationEnergy Management System (EnMS) White Paper
Energy Management System (EnMS) White Paper ISO 50001 / BS EN 16001:2009 Lakshy Management Consultant Pvt Ltd www.lakshy.com aiming excellence WHAT ISISO 50001 / BS EN 16001:2009STANDARD? Standard for
More informationDQS AUDITOR Auditing software with meaningfull reports http://www.dqs.co.za/dqsauditorsoftware Flexible Solutions for your internal and second party Audits Download Demo Easy to Install Browse to the installation
More informationThe APIC Audit Programme Version 5, July 2017
The APIC Audit Programme Version 5, July 2017 Table of contents 1 General 2. APIC Audit Programme 3 The Auditors 3.1 Educational Background and Experience 3.2 Auditor Training Courses for Certification
More informationISO INTERNATIONAL STANDARD
INTERNATIONAL STANDARD ISO 28003 First edition 2007-08-01 Security management systems for the supply chain Requirements for bodies providing audit and certification of supply chain security management
More informationBusiness Studies 2008 HIGHER SCHOOL CERTIFICATE EXAMINATION. Total marks 100. Section I Pages 2 6
2008 HIGHER SCHOOL CERTIFICATE EXAMINATION Business Studies Total marks 100 Section I Pages 2 6 General Instructions Reading time 5 minutes Working time 3 hours Write using black or blue pen Draw diagrams
More informationFive Tips: How to measure the value of your internal audit department
Five Tips: How to measure the value of your internal audit department By Connie Valencia CIA, CCSA, principal with Elevate Consulting and Gaurav Kapoor COO with MetricStream Measuring the performance of
More informationThe Responsible Fishing Ports Scheme
Ports & Auctions FS 93_10_17 The Responsible Fishing Ports Scheme This factsheet outlines how the Responsible Fishing Ports Scheme (RFPS) is being developed and describes the process by which fishing ports
More informationSample Result Statement Listing To achieve the company s Strategic Objective.
Page 18 President Sample Result Statement Listing To achieve the company s Strategic Objective. Manager, New Business Ventures To assist in achieving the company s Strategic Objective by providing management
More informationWELLS FARGO & COMPANY CORPORATE GOVERNANCE GUIDELINES
WELLS FARGO & COMPANY CORPORATE GOVERNANCE GUIDELINES The Board of Directors (the Board ) of Wells Fargo & Company (the Company ), based on the recommendation of its Governance and Nominating Committee,
More informationBoard Charter Z Energy Limited
Board Charter Z Energy Limited Z Energy Limited ( Z Energy ) is committed to the highest standards of corporate governance. This Board Charter ( Charter ) is the foundation document which sets out the
More informationEFR CERTIFICATION Standard Operating Procedure Management and Auditor Competency
Page 1 of 21 1. OBJECTIVES 1.1 This document details the EFRC policy and procedure to select, evaluate and maintain auditor competency. 1.2 This procedure also outline the competency criteria in the logical
More informationFiduciary Duty of Board of Directors to Oversee Financial Affairs
Fiduciary Duty of Board of Directors to Oversee Financial Affairs 1. Need for Financial Oversight Corporate governance has been an important issue on the national agenda since the Enron scandal, which
More informationQUALIFICATION HANDBOOK
QUALIFICATION HANDBOOK Level 6 NVQ Diploma in Construction Site Management (Construction) (6578) November 2013 Version 1.0 Qualification at a glance Subject area City & Guilds number 6578 Age group approved
More informationCERTIFICATION YOUR ROUTE TO STRONGER BUSINESS PERFORMANCE
CERTIFICATION YOUR ROUTE TO STRONGER BUSINESS PERFORMANCE SUMMARY 01 Why certify? Optimize your organization s performance with certification 02 Bureau Veritas Your certification partner in 140 countries
More informationUTKARSH SMALL FINANCE BANK LIMITED
UTKARSH SMALL FINANCE BANK LIMITED Format of Letter of Appointment for Independent Directors Mr. / Ms....... Sub.: Appointment as an Independent Director of Utkarsh Small Finance Bank Ltd (Company) I am
More information[EASY ISO 9001 IMPLEMENTATION GUIDEBOOOK]
[EASY ISO 9001 IMPLEMENTATION GUIDEBOOOK] Table of Contents 1 Introduction... 4 2 Overview... 6 3 Getting Started... 8 3.1 The Basics... 8 3.1.1 Get an Understanding of ISO 9001... 8 3.1.2 Consider the
More informationGOVERNANCE AND SCRUTINY
GOVERNANCE AND SCRUTINY A Guide for Boards in respect of EQUALITY IMPACT ASSESSMENT CONTENTS EIA: What do I Need to Know?...2 What should I look out for?...4 The 5 questions...4 Understanding the 5 questions....5
More informationSupervisory Board Charter of the Audit Committee
Adopted by the Supervisory Board on September 8, 2004 Amendment approved by the Supervisory Board December 8, 2009 Amendment approved by the Supervisory Board June 18, 2014 CONTENT 0. INTRODUCTION... 3
More informationINTERNATIONAL STANDARD ON AUDITING 210 TERMS OF AUDIT ENGAGEMENTS CONTENTS
INTERNATIONAL STANDARD ON AUDITING 210 TERMS OF AUDIT ENGAGEMENTS (Effective for audits of financial statements for periods beginning on or after December 15, 2006. Appendix 2 contains conforming amendments
More informationNHF Eastern Region Board Seminar Lines of Sight
NHF Eastern Region Board Seminar Lines of Sight Margaret Allen 28 January 2016 savills.com Order of business... Context what impacts our line of sight The roles of the Board current lines of sight Board
More informationEmployee Orientation to ISO 9001
Employee Orientation to ISO 9001 Sygnetics, Inc. is committed to quality. Quality is the ability to consistently produce a product or service that satisfies your customers needs. This presentation is designed
More information