2 research outputs found
Technical and Quality Standards and Practices in Healthcare Facilities
This paper presents the highlights of many technical standards, as established by International Organization for Standardization (ISO) through International Classification for Standards (ICS) and British Standards (BS), and quality standards and practices as governed by some international, regional or national institutes in promoting patients rights and safety control in medical sciences and healthcare facilities. The paper draws attention to adopt these standards in Pakistan
Conceptualizing Audit Fatigue in the Context of Sustainable Supply Chains
Organizations rely heavily on audits and compliance related activities to prove their competency, credibility, and firm performance. Sustainability audits encompass entire supply chains and are very complex due to, firstly, the global nature of supply chains and, secondly, the expansive scope of sustainability, which may include financial, manufacturing, social, and environmental audits. Adding to this dilemma is the absence of a consensus on standards related to sustainability, resulting in differences, variations, and multiple interpretations. While the frequency, complexity, and scope of audits has increased, unfortunately so has the incident of audit fraud, which has seen increasing media coverage in recent times, often implicating major multinationals and their supply chains. We posit that this trend of increasing audit activity is causing “audit fatigue”, which, in turn, may influence the audit outcome, i.e., either audit fraud or a clean audit. This study proposes that audit fatigue is a genuine issue faced by organizations and needs to be conceptualized