The International Organization for Standardization: More than Just ISO 9001
Was doing some research on audit issues last night (part of an college teacher's expected activities during summer "vacation") and spent some time on the web site for the ISO. Many people in business are familiar with ISO's quality standards (the 9000 series--thus "ISO 9001 compliant"); less well known are standards for environmental impact (14000 series) and new standards for energy management (50000 series). Additionally, ISO has developed statements of guidance on social responsibility and risk management.
As I went through the ISO webpage, a number of questions or issues came forth which seemed germane to both accounting practice and probably accounting education as well--even though I did not see any ISO standards specifically addressing accounting (the closest--financial management). Some examples--should ISO 9001 compliance (or lack thereof for larger companies) be a factor in planning the scope of an internal control audit? could the risk management guidelines be used as guidance for risk management as an internal control issue? and, should the consulting divisions of large CPA firms seek to become ISO accreditors on quality management and risk management? No answers yet--but something to research this summer.
posted by Dan Meyer at 7:36 PM
1 Comments:
ISO 14001:2004 provided Diminishes impact on environment certification
ISO 14001:2004 is a globally recognized standard for Environmental Management System. With its certification recognized in over 138 countries, ISO 14001 is the most widely used EMS standard in the world. The primary objective of this ISO standard is to maintain environmental protection and prevention of pollution in balance with socio-economic needs.
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