Auditing Quality is Quality Auditing

Abstract

One of the objectives of a chapter or book title can be the subject, or it can unveil the opposite: the title is the subject of its own objectives, a title can also dance. Words, phrases, auditing and quality are dances, and trying to explain something as clear and simple as ‘Auditing Quality is Quality Auditing’ can be vague and difficult. Quality of information will be described here from several absolute and relative points of views. These points of view should be considered first before starting a reengineering process like the ISO norms or TQM concepts. Described will be the IS Auditor’s role in this process. The process itself here is the one that should be executed before even thinking of ISO and TQM. Besides those points of view to determine quality of information, an Information Systems Process Matrix is included in this chapter as a tool or guidance to distinguish organization and technical environments in defining the Information Systems Processes. This chapter should make clear that quality systems are implemented according to good defined business and control objectives; it should make clear that the IS Auditor’s role in this process is required and that the IS Auditor can prevent implementations made for the wrong reasons.