Enhancing Credibility and Effectiveness of Certification Body Audits: A Comprehensive Examination

Rexhion Qafa – National Authority for Electronic Certification and Cyber Security, Rruga “Papa Gjon Pali II “, Nr3, Tirana, Albania

Ezmolda Barolli – University of Tirana, Faculty of Economics, Rruga Arben Broci 1, Tirana 1001, Albania

Abstract: Valid organizational conformity to standards is one of the key reasons why Certification Body (CB) audits should be conducted. Nonethe­less, their credibility and effectiveness are dubious, thus necessitating an in-depth analysis of factors determining the perception of the audit. This re­search examines CB audits by analyzing how client appeals, audit team dy­namics, consultant roles, threats to impartiality, and improvement oppor­tunities can enhance integrity and effectiveness during certification au­dit exercises. It reveals the importance of examining client appeals mech­anism for resolving discrepancies; recommends diverse expertise as shown through audit team dynamics; necessitates a clear distinction between roles and adherence to professional guidelines; suggests several threats to impar­tiality within the process of auditing while calling for risk control measures; indicates that collaborative approach will strengthen trustworthiness and efficiency in audits. Lastly, this study provides insights into CB audit com­plexities with actionable recommendations for enhancing the fidelity and efficiency of certification processes.

8th International Scientific Conference – EMAN 2024 – Economics and Management: How to Cope With Disrupted Times, Rome, Italy, March 21, 2024, CONFERENCE PROCEEDINGS, published by: Association of Economists and Managers of the Balkans, Belgrade, Serbia; ISBN 978-86-80194-83-7, ISSN 2683-4510, DOI: https://doi.org/10.31410/EMAN.2024

Creative Commons Non Commercial CC BY-NC: This article is distributed under the terms of the Creative Commons Attribution-Non-Commercial 4.0 License (https://creativecommons.org/licenses/by-nc/4.0/) which permits non-commercial use, reproduction and distribution of the work without further permission. 

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