Best Practices for Audit Management System & Effective Bureaucracy

This document discusses best practices for audit management system and effective bureaucracy. It covers topics such as evaluating auditors, referencing documents, confidence in the audit process, improving audit competency, using auditing as an effective tool, trained resources for investigation, common mistakes in auditing, establishing and managing audit program, and the impact of bureaucracy. It also provides measures to fight bureaucracy.

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Running head: AUDIT MANAGEMENT SYSTEM AND ORGANIZATIONAL CHANGE
<Name of the student>
Dropbox 4.2 – Practical Application
MGT364X: Audit management system and organizational change
Instructor: <name of the instructor>
Best Practices for Audit Management System & Effective Bureaucracy
1. Evaluation of the auditors for understanding the competency levels of the their
knowledge regarding audit principles, procedures, methods
2. The management system should reference documents in terms of the organizational
context where application should be made upon the contractual and the legal
requirements (Furnham & Gunter, 2015)
3. Confidence in the process on the audit and assessing the individuals that are involved in
the process of audit followed by provide them leadership expertise
4. Determining the need of the audit program along with improving the competency of the
audit relevant activities (Groomer & Murthy, 2018)
5. Auditing should be used as an effective tool that is able to verify that the management
system is able to become effective for the organization being abided by the protocols and
policies
6. Trained resources should be followed for investigating that not only the management
system is operating as per expected but also should be able to verify the performance of
each and every units that is being management (Hale et al., 2017)
7. Various common mistakes in the process of auditing takes place due to insufficiency in
the following aspects of concern which are: integrity, evidence based approach,
independence, confidentiality, fair presentation and due professional care.
8. Establishing and managing the audit program requires the identification and mitigation of
the risks involved in the process and hence for performing audit activities are done
through undertaking certain measures like preparing, approving and distributing the audit
report followed by completing the audit and conducting the audit follow – up.
9. Bureaucracy is an excessively complicated procedure of administration that is
implemented in order to control and systematized the activities that are being executed
within any business process
10. Complexity of time wasting effect of bureaucratic approach that are encountered in the
management process of any business organization can be simplified through
implementation of certain measures like knowing priorities, action oriented approach,
empowering employees by training them and budgeting for emergencies along with
setting spending limits.
References
Furnham, A., & Gunter, B. (2015). Corporate Assessment (Routledge Revivals): Auditing a
Company's Personality. Routledge.
https://www.taylorfrancis.com/books/9781317499589

1AUDIT MANAGEMENT SYSTEM AND ORGANIZATIONAL CHANGE
Groomer, S. M., & Murthy, U. S. (2018). Continuous auditing of database applications: An
embedded audit module approach. In Continuous Auditing: Theory and Application (pp.
105-124). Emerald Publishing Limited.
https://www.emeraldinsight.com/doi/abs/10.1108/978-1-78743-413-420181005
Hale, A., Guldenmund, F., & Goossens, L. (2017). Auditing resilience in risk control and safety
management systems. In Resilience Engineering (pp. 289-314). CRC Press.
https://www.taylorfrancis.com/books/e/9781317065296/chapters/10.1201/978131560568
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2AUDIT MANAGEMENT SYSTEM AND ORGANIZATIONAL CHANGE
<Name of the student>
Discussion Forum 4.1
MGT364X: Audit management system and organizational change
Instructor: <name of the instructor>
Auditing Management System
The international standard for auditing management system that defines its guidelines and
protocols is ISO 19011. Here the principles of auditing, conduction of management system
audits, managing any audit program as well as evaluating the competency levels involved in the
process of audit with auditors and audit team is being examined. Notably, 19011:2011 is the
latest version of this international standard after 2002 where the relationship between ISO 19011
and ISO/IEC 17021 has been clarified significantly. Moreover, the concept of risk and remote
audit methods is being introduced followed by adding confidentiality as the new principle of
auditing (Common mistakes on auditing - ISO 9001 Training Guide, 2019). This strengthened
the competency determinations well as a discipline specific knowledge as well as skills in the
evaluation process.
Common Mistakes on Auditing
Auditing is made supportive to boost the management obligations and the controls implemented
to process management system effectively based on the principles of auditing. There are various
common mistakes in the process of auditing that takes place due to insufficiency in the following
aspects of concern which are: integrity, evidence based approach, independence, confidentiality,
fair presentation and due professional care (ISO 19011:2011 Auditor Training, 2019). Absence
of these things creates barrier in producing reliable audited conclusions. Establishing and
managing the audit program requires the identification and mitigation of the risks involved in the
process and hence for performing audit activities are done through undertaking certain measures
that can be incorporated as follows:
Initiating the audit: contacting the audit team and examining the feasibility of the audit.
Preparing for the audit: Performing for document review, preparing the audit plan, assigning
work to the audit team, maintaining audit document checklist.
Conducting the audit: Open meeting, document review while on site, communication with the
guides based on their roles and responsibilities, close end meeting.
Finally preparing, approving and distributing the audit report followed by completing the audit
and conducting the audit follow - up.
References
Common mistakes on auditing - ISO 9001 Training Guide. (2019). Retrieved from
https://www.youtube.com/watch?v=mP25sPIQoJU
ISO 19011:2011 Auditor Training. (2019). Retrieved from https://www.youtube.com/watch?
v=HT4cSMsN8-4

3AUDIT MANAGEMENT SYSTEM AND ORGANIZATIONAL CHANGE
<Name of the student>
Discussion Forum 4.1
MGT364X: Audit management system and organizational change
Instructor: <name of the instructor>
Fighting Bureaucracy
Bureaucracy is an excessively complicated procedure of administration that is implemented in
order to control and systematized the activities that are being executed within any business
process. It may be related to government intervention or to the involvement of authoritarian
leadership for which the process of execution of any activity are processed through various steps.
However, these steps traverse through a very methodical and systematic structural framework
but due to this the process becomes very cumbersome also making the effectives of the process
credible though very time consuming (Leadership tutorial: Fighting bureaucracy | lynda.com,
2019). The complexity of this time wasting effect of bureaucratic approach that are encountered
in the management process of any business organization can be simplified through
implementation of certain measures. The government as well as large organizations requires
rigid conformity of formal rules for functioning in a better manner. However, the red tape or
excessive regulations in bureaucracy prevents the decision making process in the management
system for large organizations. Steps to countering bureaucracy can be summarized as follows:
1. Knowing what is needed to be done: Focusing less on processing the activities only and
concentrating more upon the end result that is required.
2. Knowing priorities: Crunching work, writing codes, proof reading articles designing,
making calls, etc. are not so important as of meeting a client and signing him/her up.
3. Eliminate paperwork whenever possible and automate things through electronic mediums
4. Action oriented approach, empowering employees by training them and budgeting for
emergencies along with setting spending limits
References
Leadership tutorial: Fighting bureaucracy | lynda.com. (2019). Retrieved from
https://www.youtube.com/watch?v=UcDderEn0Tc