Standardization in service audit

Olga I. Vapnyarskaya

doi:doi:10.12737/6464

Standardization in service audit

Published в Servis Plus · Volume 8, Issue 4, 2014 · Pages 30–37 · Rubrics: Service

DOI 10.12737/6464

Received: 18.11.2014 Accepted: 18.11.2014 Published: 18.11.2014 Language of publication: RUS

Authors

Olga I. Vapnyarskaya ¹ iD

1 Russian State University of Tourism and Service
Moscow, Russian Federation

ABSTRACT

The authors of the article studied opportunities and prospects of development of the enterprise service standards complex and defined the components of this complex. It appears that the service standards complex is necessary also for service audit. In the article the service audit is considered as a part of internal audit system and as a part of voluntary external audit. Due to this, it is necessary to ensure the continuity of practice of these types of audit with reference to the developed methodology of service audit. It is expected that the service audit is directed at the assessment of completeness of the service provided by the company and its conformity with needs of consumers. The proposal of the service audit conception presupposes the necessity to define what objects are to be standardized, what set of standards are to be created in order to conduct service audit and achieve representative results. Therefore, the authors presented the results of comparative analysis of development of inner audit methodology with regard to its procedures and principles standardization. The article comprises the main principles of service audit standardization that includes analogue method. Particularly, it was proved that it was expedient to single out the service standards complex and the complex of principles (standards) of service audit conduction. According to the authors, the first group includes service standards of various stages of the proposed product lifespan. The complex of principles (standards) of service audit constitutes the standards that allow to define the object and the subject of service audit, auditor requirements, the procedure of preparation and implementation of a service audit program, requirements for service audit results report etc.

KEYWORDS

internal audit methodology standards development service audit method

Information Text References

Authors:

1. Russian State University of Tourism and Service

Moscow, Russian Federation

Type:

Article

Pages:

from 30 to 37

Status:

Published

Language:

Russian

Keywords:

internal audit, methodology, standards, development, service audit, method

Text

Введение

Развитие практики менеджмента, усложнение управления компанией в современных условиях [5; 6] обусловили рост значимости сервиса как фактора конкурентоспособности предприятий и организаций. В России и за рубежом [19] сервису уделяется все больше внимания как в теории управления, так и в практической деятельности. Одним из ключевых вопросов наряду с проектированием сервиса выступает проблематика оценки и контроля качества сервиса [16; 17].

Стандартизация — одно из условий проведения качественного аудита и получения репрезентативных результатов, качественной информации, полезной руководству компаний для дальнейших управленческих решений. Известно, что в основе внешнего аудита лежит ряд стандартов, разработанных и утвержденных на федеральном уровне. В сфере внутреннего аудита стандартизация реализуется в рамках саморегулирования — разработаны стандарты профессионального сообщества, дополняемые внутрифирменными стандартами. Государственное регулирование косвенно реализуется в сфере внутреннего аудита посредством регламентации использования информации и данных служб внутреннего контроля и аудита компаний при проведении обязательного внешнего аудита.

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