gt

EFF'ECTIVENESS OF QUALITYAT]DITING IN THE AUTOMOTIVE

IhIDUSTRIES - CASE STUDY

Edly Ferdin RamlySha'ri Mohd Yusof

Kamarudin Abu Bakar

6.I INTRODUCTION

For quality audit, apart from an effective detection of potentialnon-conformances, being minor or major, its ottrer intent is to pushorganization towards continuous improvement efforts and hence tomonitor their resources to meet with the process requirements andto avoid failure to the system.

In doing so, a quality management system (eMS) based on theISo9001 standard or the automotive version ISo/Ts16949 wouldbe carried out tbrough a series of effective auditing by variousinterested parties. This is in line with a claim by Russel eo06),who stresses that quallty auditing is one of the most important toolsfor management.

Practically, the purpose of quality audit has always beenmisunderstood and labelled as a cost added activity that signifieshigh Direct Cost i.e. auditing fees, time consuming, etc; and alsohigh Indirect cost i.e. the system maintenance, etc. The negativemindset has resulted in high failure rate to deliver positive resultsin the audit being carried out.

r24 Adv ances in Saality Engineqing ttd Mmagement

Although the definition for an effective audit is to help improvedon organization perfonnance, there are still many organizations donot believe in this fact. Auditors might even be accused ofconducting ineffective audits whenever non-conformances wereraised. According to Hepner, Wilcock and Atmg Q004), manyorganizations who regisGred or certified to the QMS butunfortunately perceived auditing activities as a traditionally "costadded" activity have ended up failing to improve in theirorganizations' perfonnance.

As changing of mindset is expected but never been so easy, thelack of literafire in the QMS audit effectiveness has also made thesituation appalling @eckmerhagen, Berg, Karapetrovic, &Willborn" 2004). Beckmerhagen et al argued that most of thecurrent literature discussions are concentrated more on the QMSstandards rather than the effectiveness of the auditing process

itself.

As sucb, the research objectives will be to provide firtherdiscussion on performance of quality auditing and to explore thefactors that correlate to the performance.

6.2 LITERATI]RE REYIEW

6.2.1 Introduction

As compared to the much earlier financial internal auditing, qualityauditing standard has only started to be seriously discussed as early

as in the 1990s.

As such, there are various studies found on the effectiveness ofaccounting or financial related audit (Pike; Ali; Mohd-Sanusi and

Mohd-Iskandar) but unfortunately not as many shrdies are readily

Efectiv eness of quality auditing t25

available on quality audit as the development of this issue is stillconsidered at conceptual stages @erkmatragen, Berg,Karapetrovic, & Willborn, 2004).

According to Oxford Dictionaries, 1989, the word effective isdefined as producing intended result. so, an effective audit shourdmean the audit that will produce an intended audit result. Theintended result from a certification audit included pleasing theclient (Karapetrovic & Willborn, 2000) and ensuring thatorganizations are also able to improve their performance (Ramly,Mohd Yusof & Mohd Rohani, 2007).

6.2.2Revrew on effective quality audit model

Many discussions conducted were referred to several auditingmodels before finatly an effective auditing framework wasproposed. The focal point here was to establish a framework thatcan prevent the problem of QMS audits ineffectiveness that shouldhelp improve the audit perfonnance, and hence reflects on theorganization's overall performance improvement. on the otherhan4 this review of the management system audit was necessary tolook at how the auditing system could produce an effective auditoutcomes.

In 1997, a quality audit handbook was first published. It wasrevised in the year 2000 to discuss in detail about the auditingethics and process that included its tools and cases study. Thehandbook was able to provide the much needed information onhowto conduct an effective audit.

Later n 2002, the ISO19011 has been successfully intoducedreplacing Isol00ll, summarizing the handbook contents into aguideline that firther enhanced the ethics and quality of aneffective auditing process. However, neither the handbook nor theguideline was able to provide empirical evidence about the

126 Advances in Qualily Engircering ttd Management

significance of ethics and process in producing effective quality

audit result.

The work of recent years has successfully described the

certification process for an organization management system as itappears in the ISO 17021model (2006), see Figrre 6.1, which is an

addition to the existing guideline for auditing under the ISO 1901I

Q002). This model manages to describes about the:

i. Credibility of certification for management system.

ii. Quality management syst€m requirements for CertificationBodies.

iii. Audit process requirements.

Somehow, the model does not define the audit effectiveness arC

while the technique to be used to evaluate its effectiveness is not

presented such as the witness audit, a specific quantitative method,

etc. There was also no discussion about the audit failure.

S[ucttrrl

Gcocnlrcqurencol3

Rcsourcc

CBrreaptraElals

lCaagcocatstshr"qr&tlilc Idornaioa

ProcergrtguircolG

rcqurcntd

Figrrre 6.1: ISO 17021(2006) model

Efectiveness of quality auditing 1,27

Figure 6.2: IATF model

The International Automotive Task Force (IATF), the governingbody for 150/T516949 has made reference to the draft of the ISO17021 for its IATF model. The model emphasized a wholisticprocess towards an audit effectiveness. It'clearly defines the auditeffectiveness thro'rgh the achievement of ISO/TS 16949 goals. Themodel in Figure 6.2 was extracted from the rule of achieving IATFrecognition Q004). The IATF publication series include theISO/TS 16949 Q002), the Rule for achieving IATF recognition lsedition Q002), the Rule for achieving IATF recognition 2nd editionQ004) and IATF CB Auditor Competency Criteria (2006).Stringent requirements are imposed on auditors' qualificationsfrom their selection to join the taining i.e. mandatory requirementof l0 years work experienced in automotive industies that includeat least 4 years in quality related function. These auditors shallundergo taining, performance evaluation and continuousqualification progams in every three years.

Apart from thaq the audit effectiveness is monitored through awitress audit (even thougb the report only used internally(unpublished report) by IATF oversight body) and also an IATFcomplaint management. At the same time, this audit result shallensnre that the company certified to 150/T516949 deliveredquallty product and services.

t28 Advances in Quality Engineaing otd Management

On top of that, Karapetrovic and Willborne (2000) have provided a

critical framework of an effective audit that has helped defined apotential audit failure model. Their work was firther enhanced and

clarified by Beckmertragen et al (2004) which included two cases

study on effective audits from the nuclear industries. The practices

of an effective auditing have been made clearer.

In order to achieve the intended results, various aspects of auditingneed to be considered. Karapetrovic and Willborn (2000)

suggested that the audit effiectiveness can be measured in order toimprove the audit effectiveness. The. model of measurement isbased on the probability calculation of audit availability, reliabilityand suitability as shown in Figrre 6.4. On the audit redibility,Karapetrovic and Willbom identified the potential audit failure as

per shown in Figure 6.3. Beckmerh4gen et al., (2004) refined the

model by clearly identified the principles for measuring audit

effectiveness (i.e. the criteria for an effective audit measurement).

Efeaiveness of quahty auditing 129

Figure 6.3: Audit failure free diagram (Karapetrovic & Willbom,2000)

The audit failure tree di4gram above modol has been developedbased on initial work of willborn (1993) and through his researchon management system audit. The model had proposed:i. The measurement of an audit system effectiveness.ii. The concept of audit reliability, availability and

maintainability.iii. The details of audit failure prevention.

This model is generic for any audits and it clearly defined the auditfailures and the root causes of the failures. This model had definedan audit effectiveness as an audit free of error. For audit failurecase, Bechnerhagen added there is also a result-related failure.

130 Advances in Quality Engineuing and Manogement

Other typical of audit problems or failures are due to the lack ofaudit preparation, audit criteria elements or checklist driven,auditor skills and knowledge, commihent from the managementand bureaucratic reporting (Askey & Dale, 1994: Karapetovic &Willborn, 2002; Barthelemy & 7ain, 199 4).

Nevertheless, it is still in conceptual model and needs furtherdevelopment. There was no real case study to validate this model.

It also did not mention about any technique for evaluating the auditsystem i.e. whether through the witness audig self-assessment,

peer-review, or any other specific quantitative method. In fact there

was no focus on how the audit system might deliver the

performance improvement.

I Rctebfiry lXllvaamy lXl}4abroabery |ttlArdb tudn Atdittolrc ptamine

m*Figure 6.4: IGrapetovic and Willborn model

This model is generic for any audits and it clearly defined the audit

failures and the root cause of the failures.

After all, Beckmerhagen still indicates that more discussions and

cases study are necessary to improve onthe audit measurement and

its effective model.

6.2.3 Proposed Model

For this reason, Ramly et at (2007) has conducted a thorough study

abeut on various organizational auditing models guided by the

International Automotive Task Force or IATF (the governing body

for 150/T516949). Some comparisotui were made amongst the

II

ls

Efectiveness of quality auditing l3l

Karapetrovic, the ISO190I1 and also the IATF models. Aneffective quality audit conceptual model wtrs proposed, andpresented and finally concluded tbat the potential latent factors foran audit to be effective shall include ttre audit program, the audittools and techniques, and last but not least the auditor and auditeesas per figure 6.5.

The quatity audit programs have been described in detail inISOlgOt1. For example, the audit program shall include the auditplanning, opening and closing meeting, audit reporting and itsfollow-up. The audit tools and techniques include processapproached auditing by using turtle diagram, audit checklist,interview techniques and other tools or techniques that can beadopted during the audit.

An auditee or an audited organization may also be considered asthe a factor for an effective audit. This includes the maturity levelof the management system, size of the organiz.ation, level ofcompetency, and manngement commitrrelrt. Where else, an auditorshould possess ahigh degree of knowledge and interpersonal skills,plus other relevant competency, which include training capabilrty,management experience, professional skills and also qualificationthat may cotrnt as the factors for an effective audit.

Figure 6.5: Proposed Measurement model for effective audit

However, the study done did not involve any stnrctural modelling,measurement modelling, case study, or historical. Thus, this paper

| ffii.t"'/ |I Moderator I

lffi.ti"" II Pertormance I

132 Advances in Qtality Engineering od Managemenl

will emphasize more of historicd cases that is required in order toexplore the auditing model and at the same time providing answer

on "hou/' and '\rhy'' the factors above may correlated witheffective audit.

5.3 METHODOLOGY

6.3. I Research question

The main focus of this research is to ensure how a quality auditprograrn can be effectively executed from the point factors of the

auditors, auditees, and auditing tools and techniques used.

As we know, auditors and auditees selection has always been

criticat in any audit engagements. The auditees are assigned to

assist auditors in the audit programs while the auditors are

responsible for completing all work according to professional

standards and for cornmrmicating any critical or potentiallysignificant findings to organizational management. In order toachieve an effective audit, all actions planned need to be followed-up in a timely manner, monitored and evaluated to ensure that the

quallty management systems can be maintained over time.

In order for these factors to be correlated with the organizationperformance, various techniques trsed shall be clearly defined to

encour4ge both auditors and auditees efforts to bring positive

outcomes. And of cours€, the various team members roles have tobe recognized and applied through coaching, guidance, and other

facilitation techniques and quatity tools necessary for an effective

team firnctioning.

Efectivenes s of quality auditing 133

6.3.2 Type of research strategies deployed

This research article used a qualitative case study approach. Themajor reason for using the case study approach is to focus onspecific issues and actions rather than on abstract theories (Mbawo,1995). According to Wood and Catanzaro (1988) case study can bedefined as: an intensive, systematic investigation of a singleindividual, goup, community, or some other unit, t5picallyconducted under naturalistic conditions, in which the investigatorexamines in depth data related to background, current status,environnrental characteristics and interactions.

The methodological procedure adopted needs to be capable ofproviding indepttr" relevanf up-to-date and reliable information.According to Bell (1993), research styles can be action,ethnographic, suryeys, case sfudy and experimental.

Since the research has attempted to test a real audit approach byRamly's Q007) model with the participation of severalorganizations, it will also consider the use of an established actionresearch methodology @ane, 1990). Furtlrennore, Yin (1989)suggested that uthe case study allows an investigation to retain theholistic and meaningful characteristics of real life events". This is areason for the choice of this method for this study. Historical casesor a case study is very important to explore the factors on effectivequality audit field.

6.3.3 Datacollection & Protocol

The research undertaken involved two cases studies by usinghistorical cases and captured the performance through longitudinalstudy. Dane (1990) asserts that it is through the action research thatresearchers are able to test the application against other researchresults. This way, researchers will be able to assist managers indeepening their understanding of the issue(s) in hands so that they

134 Advtrces in Quality Engineering and Mmagement

can resolve the problem(s) confronting them (Stringer, 1996).

The shrdy was then conducted through a series of actual ttree tofive days of 150/T516949 certification audits that evolved around

initial audits and also suweillance audits (whereby the main authorwas a third party auditor). The third parry audit has been selected

due to the extensive information being provided on the ISO/TSaudit (selected standard).

6.3.4 Analysing evidence

Since the study is conducted based on longittrdinal method theperformance is analysed yearly tbroug! surveillance audit. The

evidence being anatysed might be through non-financial result thatinclude new customersi, quallty improvement sucoess, customer

complaints, and etc.

On the other han4 the evidence required by an auditor on the

financial perfonnance can be gathered from i.e. profit, cash flow,financiat statements, ild other sources of the company whose

accounts are being audited such as its tangible assets, man4gement

and employees, its customers, zuppliers, md any dealings withthird parties.

Normally, the techniques involved in gathering the audit evidence

may come in the forms of inspection, observation' enquiry,

analysis, and computer-assisted audit techniques. The results willconsequently be disseminated to the management after fulfilmentof the company's conhol procedures that determine the

effectiveness, accgracy and completeness of the auditing process.

Efeaiveness of quality auditing

6.4 THE CASE STTJDY

Case Study I

An automotive Company ABC is a tier two automotive supplierthat has been awarded with an ISO900I certificate for more thanfive years. The company had undergo many audits ever since and itseemed that there was not even a singls major issue managed to beraised by the external auditors. These great audit performanceseven though were excellent achievement have never really drawn aserious compliment from the managemen! and this was so long ascustomers' demand were still high being their main focus.

Quite recenfly, Company ABC secured a sub-contract job from anew customer who required them to comply with the T516949standard. This has triggered quatity personnel to start redo properquality checking, analyzing, filing and improvement activities. Nomajor iszue on documentation and performance indicator of theorganization was found during the full-day stage I audit.Apparently, the organization announced cease of the company'sbusiness as it moved its operation to one of the neighboringcountry.

So, has the quality audit really failed to identi$ the issue(s) facedbythe CompanyABc?

Case Sndy 2

Company XYZ, a well known automotive player in the SouthernRegion, has implemented many of their previous new projectssuccessfully. Although there was no proper planning in theirdocumentation and procedr:res during execution of the newprojects, the man4gement has always emphasized that theoutcomes should meet the customers specification and

135

t36 Advutces in Qaality Enginedng otd Mougement

requirements without fail. Without a good plan, that looked too

ambitious a taxget and might prduce an unexpected result.

In the initial audit of the ISO/TS 16949, the organization has been

issued with a few minor non confonnances. As a result, the

organization has to take some corrective actions whereby these

actions need to be successfully implemented and assured to be

effective. In term of the sales perfonnance issue raised, the

organization has to improve on the monitoring of the sales process

significantly. To achieve this, there should also be quotation

nurrrber for a clear monitoring and reviewing of the performance insales.

Apart from that, the new QA Manager was required by the

management to attend a seminar on the Intemal Qudlty Auditingearly last year in Ktrala Lumprn. The QA Manager has suddenly

rcaltznd that there was an easy way to manage their organization

more effectively if only his compaoy were srious about the

auditing aspect of the quality system. This would mean having a

systematic review of the processes and activities every now and

then that could sgrely enable Company Y{Zto detect problems or

even avoid them with proper cotmter measures and corrective

actions. His point of view was taken note and accepted forimmediate implementation in the management meeting conducted

two months later.

The new projects that came up later were managed in strict order

by carrying out process audits based on the products checklists.

6.5 DTSCUSSION

What has happened to CompanY ABC?

In reality, the importance of managing the business performance

Efectiveness of quality auditing

through an effective management review has been overlooked.Only through records of the management review, will an auditorfind it easier to understand the organization current situation, itsactivities plus its processes. By then, the auditor should be able toraise his concern over which processes he felt needed to beimproved.

When these data (recorQ is unavailable or in the worst case beinghid, the tendency will be the construction of fake quality data bythe company's personnel that reflected the ineffective andunreliability of the audit results. So, the case study of CompanyABC revealed that there was no issue at all about the audit notbeing effective. It was in fact the management ignorance of theircommituent towards the quality system as berng the root cause ofthe audit failure!

How about Company YYZ? What can be said?

In this scenario, 150/T516949 audit criteria clearly states thatprocess design and development of the manufacturing shall beincluded. On the other hand, according to ISO900I, the design anddevelopment processes can normally be excluded ufien anorganizatiel does not design the product. If the audit is based onthe ISO audit criteria, the organization will not be issued with anon conformance if it doesn't have a plan for product design.

It is a different case with the ISO/TS as it requires the organizationto plan their design and development processes being it for productor process design. As a result of that, the organizatton should becapable to manage their new project without fail and thus is able toimplement more new projects effectively.

Turtle diagram has been used specifically to describe, identif andanzlyze the issues in the cases study. For exanrple, in the salespro@ss, the tool was helpful to ensure that dl process elements

137

138 Advonces inQualityEngirceringurdManagement

were clearly define4 documented, implemented and improved.

Two process elements of sales being identified were the

performance measurement and monitoring. Results fromsubsequent audits (including surveillance audits) have proven that

the sales have improved, encograging and should contibute to the

organization survival during the economic downhrm.

6.6 CONCLUSTON

Both cases study has successfully enhanced the information needed

about factors correlating to organizational perforrrance. And it was

indeed the passion for an effective quahty audit that has actually

contributed towards these performances.

Hence, the auditees or the organization commitrnent has been the

most important factor tbat determined an effective audit

achievement.

The second factor identified in the res€arch is the use of proper

auditing tools and techniques. For instance, the turtle diagram has

been effective in defining audit criteria and choosing of the right

corrective action plan.

The factor of an effective auditor's criteria shall not be neglected as

well. It includes his ability to utilize auditing tools or techniques, to

understand auditing process and to possess the knowledge level ofworld class best practices in carrying out organizational auditing.

Efectiveness of quality auditing

REFERENCE

139

Beclrnerhagen, I.A., Berg, H.P., Karapetrovic, S.V. and Willborn"W.O. Q004), Case study on the efecttveness of quahtymanctgement system audits. The TQM Magazine 16:1,14-25

ISO 1901| Q002), Guidelines for quahty and/or environrnentalmarutgement systerrrs auditing, Intemational Organization forStandardization, Geneva

Karapetrovic, S. and Willbom, W. (2000), QA and efectiveness ofaudit system.International Journal for Quality and ReliabilityManagement, Vol. 17No. 6.pp. 679-703

Ramly, E.F., Rarnly E.S., & Mohd Yusol S, (2007, Nov),Effectiveness of quality manogement system audit to improvequality perforrnance - A conceptual fr amew ork

Russell J.P. (2006), Process Auditing and Techniques. QuatrtyProgress. Jun 2006, pp. 7l-74

Willborn, W. and Cheng, T.C.E. (1994), Global Management ofQuality Assurance Systems. McGraw-Hill, New York, NY

Abdul Ratrim, Abdul Rahman Q006), "New Product Development(NPD) Framqyork for Engineer-to-Order @fO)Production'universiti Teknologi Malaysia

Ali, Azham; Hanitra, Roszaini; and Mohammad Hudaib,"Episodes in the Malaysian auditing s?gd', ManagerialAuditing Journal, Vol. 21 No. 7, 2006 pp. 684-701

AI{SVASQC (1986), o'QI Generic Guidelines for Auditing ofQuality $/stems", American Society for Quality Control,Milwaukee, WI.

Arter D.R. (1994). Qnlity Audit for Improved Performance.ASQC QualrtyPress

AS9l00 (2001), *Quality System for Aerospace Manufacfiuers",Society of Automotive Engineer, New Orleans

Askey, J M and Dale, B G (1994), Intemd Quality ManagementAuditing: An Examination, Managerial Auditing Journal,Vol. 9 No. 4, t994,pp. 3-10, MCB University Press

Barthelemn J L3 7aii, M (1994), "Making ISO 9000 Work: The

140 Advances inQuality Engineefing and Management

Role of Auditing" Tfre fQM Magazine, Vol. 6 No. 3, 1994,

pp.4447, MCB UniversitY Press

Becherhagen, I.A., Berg, H.P., Karapetrovic, S.V. and Willborn,W.O. QOO4), "Case study on the effectiveness of quahty

management system a\dits".Tlu TQM Magazine 16:1,14'25Bobbit C.E., "supplier Quatity Audits" Quality; Sep 1989; 28' 9;

pp.58-60Branney, Charles A., Walter P. Smith, Jr., "Process Optimization

Audif ', IEEE 0-7 803 -3297 -0 196

Das S. K.., Patel P Q0O2), *An audit tools for determining

flexibility requirements in a manufach[ing facilities",

IntegratedMamtfacturingSlstemsl3l4Q002),pp264-274Fryman. M.A (2002), " Quality and Process Improvement ", Delfrrar

Thomson LearningHashim, Mohd Khairtrddin and Abdullalu Mat Saad (2000), "A

propose framework for redefining SMEs in Malaysia: One

Industries, One Definition. Asian Academy of Management

Jourrul. JanuaryHepner, I; Wilcock, A; and Aung, M (2004), "Auditing and

continual improvement in the meat industry in Canada",

British Food Jownol Vol. 106 No. 7, 2004 pp' 553-568'

Emerald Group Publishing LimitedHum, S.H. and lrow, L.H., "shategic manufacturing

Effectiveness. An empirical study based on the Hayes-

Wheelwright framework" Interrational Journal ofOperations & Pro&rction Maragement,Yol.16 No' 4,1996pp 4-18

Hurchins G. Q002), *Add value to quality audits", fuality

Progress; SeP 2002; ;PP74-75Hutchins G (2001), The state of quality auditing Qwlity Progress;

lvlar 2001; pp25-29Ingman, Lars C. (1991),'The Quality Audit", Pulp & Paper; Oct

l99l ; 65, 10; PP. 125-127

ISO 1001I (1991), "Guidelines for qwlrty mafagement systems

auditingl,, International wa i?Jtfron for standaldizatio&

Efectiveness of quality auditing

GenevaISO 13485 (1991), "Guidelines for quality mtrnagement systems

auditing', International Organization for Standaxdizatio&Geneva

ISO 19011 (2002), "Guidelines for quality and/or environmentalmanagement systems auditingl', International Organizationfor Standardizatiorl Geneva

ISO/IEC 17021 Q006), "Conformity assessment -Requirementsfor bodies providing audit and certification of managernent

systems", International Organization for Standardization,Creneva

ISO 9000 (2000), "Quality Management Systems Fundamentalsand Vocabulry", Intemational Organization forStandardization, Geneva

ISO/TS | 69 49 Q002), " QualQ Management System Requirements- Particular requirements for the application of ISO9001:2000 for automotive production and relevant servicepart organizations" International Organization forStandardization, Geneva

LATF Q002), " Rule for Achieving MTF recognition, I/,J[F.IATF Q004), "Rule for Achieving ATF recognition, 2no Rlitiorq

IATFIATF(2006), "ATF CB Auditor Competency Criteria",IATFKarapetrovic, S. and Willborn, W. (2000a), "Generic audit for

management system: firndarnental", Managerial AuditingJournal, Vol. 15 No.6, pp.278-294.

Karapetrovic, S. and Willborn" W. (2000), "QA and Effectivenessof audit system ", Intemational joumat for quality andreliability management, Vol. 17 No. 6. pp.679-703.

Karapetrovic, S. and Willborn, W. (2002),"Self-audit of processperformance", Intenrational joumal for quality and reliabilityman4gement Vol. 19 No. l.

Mohd-Sanusi , Zuraidah; Mohd-Iskandar, Takiah Q007), "Auditjudgment performance: assessing the effect of perfonnanceincentives, effort and task complexity'', Marugerial Audit@

l4l

142 Advmces in Quality Engineuing md Management

Jownal, Y ol. 22 No. l, 2007, PP. 34-52Menda R. (2004), "The role of a manufacturing audit in crafting

the production system", International Journal of Operations&Production Marugement Y ol. 24 No. 9, 2004 pp. 929-943

Mills c.A.(1989)," The Qtnlity Audit", ASQC, Mc GrawHillOxford (1990), "Oxford Advanced Leatner's dictionary'', OxfordPike J. E. (2003), "Sfitdy on Quality" PhD. Thesis for University

of Wisconsin-MadisonPlatts, ICW. (1990), "Manufaettring audit in the process of

strategt formulation ", PhD. CambridgePlatts, K.W. and Gregory, M.J. (1990), *Manufacturing audit in the

process of stratery formulatiod', International Journal ofOperations &Production Management, Yol.10 No. 9, pp- 5-

26.Platts, K.W. and Gregory, M.J. (1992),'A manufacturing audit

approach to strategy formulation", in Voss, C.A. (Ed.),

Manufacturing Strategt, Process and Contefi, Chapman and

Hall, London" UK pp. 29-55.Pronovost D. (2000), "Internal Qwlity Auditing",,ASQ Qtlality

PressRajendran, M and Devadasan, S.R. (2005), *Quality audits: their

status, prowess and future focus", Managerial AuditingJoumal, Vol. 20 No. 4, 2005; PP. 364382

Ramln E.F., Mohd. Yusof, S., & Mohd Rohani, J-(@007, August).

Morufacturing audit to imlrove quality performarrce:A

corrceptual framework Paper presented at the WorldEngineering Congress, Penang, Malaysia

Robinson C. B.(1987), "How to Plan an Audit", ASQC QualityPress

Russell J P (2000), "Auditors and Auditing" Qnlity Progress;

Dec 2000, pp.74'75Russell J P (2001), "Auditing ISO 9001:2000 " Qwlity Progress;

Jul 2001, pp.147'148Russell J P 8002),

*Auditing ISo 9001:2000 for control and

improvement" Qtnlity Progress; Feb 2002: pp.95-96

Efeaiveness of qualtty auditing

Russell J P (2006a), *ASQ AudrtW HandbooE ASQ QualityPresss,' 2006

Russell J P (2006b), "Process Auditing and Techniques" QwlityProgress; Jun 2006, pp. 7l-74

Willborn, W. and Cheng, T.C.E. (1994), 'Global Management ofQuality Assurance Slstems', McGraw-Hill, New Yorlq NY.

Williamsorq A; Rogerson; J H and Vella A D (1996), *Quality

system auditors' attitudes and methods: a survey,International Journal of Quality & Reliability Management,Vol. 13 No. 8, 1996,pp.39-52,MCB University Press,

VDA (1998), "Qtnlity Management in the automotive Industry:Process Audit'Tart 3, Verband der automobilindustrie,Franfurt

Yusof, Shari M, (2000), "Development of a Framswork for TQMImplementation in Small Business", University ofBirmingham

t43