International standard ISO 19011:2018: perspectives of implementation

Authors

DOI:

https://doi.org/10.31617/tr.knute.2019(32)01

Keywords:

audit, standard ISO 19011:2018, prospects of practical usage, conducting program, auditors' competence, criteria, control flowchart, risk-oriented approach

Abstract

The content of the international standard ISO 19011:2018 was researched, its main innovations were determined in comparison with the previous version. The changes are due to the extension of the document scope, the unification of the ISO standards structure, ensuring the uniformity of terminology, the use of risk-oriented approach, increasing of the requirements for the audit team competence. The perspectives, that can be revealed while implementing an updated version of a regulation act, should increase the effectiveness of organizations' first- and second-party auditing practical application for the assurance of due performance, a higher level of ability to respond to risks and to achieve planned goals.

Author Biographies

Natalia PRYTULSKA, Kyiv National University of Trade and Economics

Doctor of Sciences (Technical), Professor,
First Vice-Rector for Scientific and Pedagogical Work

Dmytro ANTIUSHKO, Kyiv National University of Trade and Economics

PhD in Technical sciences, Associate Professor, Associate Professor
at the Department of Commodity Science, Safety and Quality Management

Natalia GUSAREVICH, Kyiv National University of Trade and Economics

PhD (Economic Sciences), Senior Lecturer of the Department of Finance

References

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Published

2019-12-12

How to Cite

[1]
PRYTULSKA, N. , ANTIUSHKO, D. and GUSAREVICH, N. 2019. International standard ISO 19011:2018: perspectives of implementation. INTERNATIONAL SCIENTIFIC-PRACTICAL JOURNAL COMMODITIES AND MARKETS. 32, 4 (Dec. 2019), 5–15. DOI:https://doi.org/10.31617/tr.knute.2019(32)01.

Issue

Section

QUALITY AND SAFETY MANAGEMENT