Document Type : Research Paper


1 University of Johannesburg

2 Mechanical and Industrial Engineering Technology, Faculty of Engineering and the Built Environment,University of Johannesburg, Johannesburg, South Africa


This single case study examined how key internal audit planning and implementation determinants impacted a South African automotive company's ISO 9001 Quality Management System objectives. The study used a mixed method approach; qualitative data nesting in quantitative data. The purposive sampling technique was used to collect primary data from managers, internal quality auditors, and auditees. Professional judgment was used to collect secondary data from the 2017 to 2020 audit reports. Descriptive data analysis was conducted on the data collected. The internal audits were conducted beyond departmental boundaries and organizational structures. The audit determinants were; compliance with the ISO 9001 standards, and maintenance of ISO 9001 QMS certification. The process and system internal quality audits were conducted to correct nonconformities before and after external audits. Audit reports from certification bodies also determined the scope of the subsequent internal audit programs for processes and systems. In addition, the internal auditors relied on their judgments and on the technical experts' advice to sample processes, areas, and material to be audited. Management audit review reports also contributed to determining the scope of audit programs. Despite different stakeholders' contributions, the company's internal quality audit programs did not embrace customer focus and continuous improvement. The audit program was a reaction to internal and external stakeholders' complaints. However, the study is fundamental to improving the company's ISO 9001 quality management system performance. It discusses issues that drive the planning and implementation of audit programs. The findings are likely to stimulate similar research in other sectors and on a bigger scale. There are also opportunities to evaluate the determinants related to monitoring, reviewing, and improving audit programs.


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