AUDITING MANAGEMENT SYSTEMS IN DIGITAL TRANSFORMATION ERA

Abstract

The purpose of the study was to verify whether different methods of management systems auditing are perceived by the audited organizations as equally beneficial. On-site audits were compared with remote audits, as well as audits related to voluntary management systems with audits related to mandatory management systems. The survey on organizations from the food sector with the use of CATI/CAWI mix methodology was carried out. The analysis carried out has shown that remote and on-site audits are perceived as equally beneficial. The degree of credibility,) usefulness in improving the organization and financial usefulness of these two audits methods were assessed at the same level. Statistically, significant differences have been identified between audits related to voluntary management systems and mandatory management systems. It was found that usefulness in improving the organization and financial usefulness of voluntary management systems audits are assessed higher than in the case of mandatory management systems.

Keywords

• management systems
• external audit
• on-site audit
• remote audit
• usefulness
• credibility
• food sector