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Purpose

The purpose of this article is to clarify the distinction between research and audit, and propose appropriate regulatory arrangements for audit and related activities.

Design/methodology/approach

The methods used were literature reviews and conceptual analysis.

Findings

Research and audit overlap in various ways, but differ in terms of their purposes and the risks likely to be encountered and distinguished, along with a third related category of activities called quality improvement.

Practical implications

Appropriate regulatory arrangements are proposed for audit and quality improvement activities. Using these should ensure appropriate ethical standards and risk management, while avoiding the time‐consuming over‐regulation that occurs when projects are unnecessarily submitted to the ethical scrutiny appropriate for research projects.

Originality/value

Gives suggestions and information that could be of great value in spreading service improvement.

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