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Discusses the evolution of auditing in the context of Total Quality Management and describes how an organization can develop a culture of continuous improvement, innovation and advancement based on developing the culture of auditing. The concept of auditing tends to be misunderstood and its benefits, as a result, under‐exploited. This is because in many cases it is strongly perceived by organizations that the role of auditing is that of “compliance to standards specifications”. Describes various types of audits which on an evolutionary basis could lead organizations to exploit various opportunities and to build a strong capability in their systems and processes, thus enabling them to compete in the future.

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