EXPLORING VARIABILITY AMONG QUALITY MANAGEMENT SYSTEM AUDITORS WHEN RATING THE SEVERITY OF AUDIT FINDINGS AT A NUCLEAR POWER PLANT

Authors

  • Rowena Chrystal Simons Cape Peninsula University of Technology
  • Andre Bester Cape Peninsula University of Technology
  • Mellet Moll Cape Peninsula University of Technology

DOI:

https://doi.org/10.7166/28-1-1512

Keywords:

Audit findings, nuclear, risk, bias, mixed method, auditor, validity, rating, objectivity

Abstract

A reliable quality assurance (QA) function in the nuclear environment is underpinned by the effective identification of risk, and by effective decision-making processes in relation to the risk identified. The need for competent auditors who are able to remain objective and independent at all times forms a critical component of this process. This exploratory study sought to determine reasons for the noted inconsistency among auditors when rating the severity of audit findings, and to provide recommendations to reduce this variability. The Delphi technique, a structured process to gather information from a panel of experts, was adopted to enable multiple iterations of qualitative and quantitative data collection and analysis, in an attempt to mimic the elements of a sequential exploratory strategy related to a mixed method methodology. 

Downloads

Published

2017-05-26

How to Cite

Simons, R. C., Bester, A., & Moll, M. (2017). EXPLORING VARIABILITY AMONG QUALITY MANAGEMENT SYSTEM AUDITORS WHEN RATING THE SEVERITY OF AUDIT FINDINGS AT A NUCLEAR POWER PLANT. The South African Journal of Industrial Engineering, 28(1), 145–163. https://doi.org/10.7166/28-1-1512

Issue

Vol. 28 No. 1 (2017)

Section

General Articles

License

Authors who publish in the Journal agree to the following terms:
  1. Authors retain copyright and grant the Journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this Journal.
  2. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the Journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this Journal.