Organizational arrangements for credible certification auditing and their intended functions
| Organizational arrangement | Intended function (rationale) |
|---|---|
| Separation between the advisor and auditor role | The auditors avoid assessing their own advice |
| Separation between auditor and accreditor to “audit the auditor” | Audit integrity: loyalty to the accreditation certificate stronger than loyalty to the auditee |
| Separation between auditor and standard setter | Depersonalized audit processes; the auditors avoid assessing their own standards |
| Organizational arrangement | Intended function (rationale) |
|---|---|
| Separation between the advisor and auditor role | The auditors avoid assessing their own advice |
| Separation between auditor and accreditor to “audit the auditor” | Audit integrity: loyalty to the accreditation certificate stronger than loyalty to the auditee |
| Separation between auditor and standard setter | Depersonalized audit processes; the auditors avoid assessing their own standards |
Source(s): Table created by authors
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