Quality Audit - The ISSUES

Issues in quality audit

FAIL to conduct effective audit ... so what is consider as effective audit?

FAIL to measure the impact or result from quality audit.

Quality audit has been criticized for not deliver added value to organizations. Since organization undergo series of audit, audit has been regarded traditionally as “added cost” activities (Hepner, Wilcock and Aung, 2004) and fail improve the organization performance. The cost in auditing including the audit fees; time; and resources required to conduct audit for internal audit. The additional cost included the cost to entertain the external auditor; consultancy cost with the expert in preparation for the audit or to reply with the audit finding, and many other intangible cost incurred due to quality audit. 

To date, empirical evidence to prove that audit provided positive return subjected to little research and normally presented with single case study. In order to change that perception on quality audit, quality audit should focus toward improving the organization performance such as product quality, reduction of waste, improve service and delivery and cost reduction (Williamson and Rogerson, 1996). Lack of available literature of standard on effectiveness of QMS audit is appalling (Berkmahagen, Berg, Karapetrovic, & Willborn, 2004). Beckmerhagen et al. argue that most of current literatures discuss more on effectiveness of QMS not the audit itself. The need to study on effectiveness of the audit is required to ensure the audit will be regards as a necessary tools in performance improvement.

There numerous standard published on how to implement quality audit i.e. ISO19011, ASQ quality audit handbook, and ISO17021. However the standard did not describe the issues in the organization that implement the quality audit. Appallingly due to little description of the issues on implementation of quality audit, the quality audit implement by the organization was found to be little help to the organization to continually improve and adapt the best practice in their operation.

EFFECTIVE QUALITY AUDIT PROVIDE VALUE

Value can be defined into fur factors which are quality of product, quality of services, cost and time.

In order to increase the value of quality audit, the results should be higher than the implementation cost.

CONCLUSION 

However the issues of quality audit lies into two major issues which were: failure to conduct effective audit and failure to measure the impact or result from quality audit. 

WHAT IS THE CAUSE.... and WHAT IS CRITICAL SUCCESS FACTOR in quality audit

See you all on next articles

Quality Preachers

Edly Ramly

18 Oct 2012

October - Bulan Kualiti Audit

Bulan ini, saya nak kongsikan Pengalaman saya sebagai auditor dan beberapa hasil penyelidikan saya berkaitan kualiti audit.

Walaupun, saya drop penyelidikan phD saya bertajuk "effectiveness of Quality Audit" yang hampir 60-70% oleh kerana kesibukan menguruskan EFR Certification www.efrcertification.com  yang sudah masuk tahun ketiga beroperasi, di samping EFR Management www.efrmanagement.com yang sudah masuk tahun keenam beroperasi, saya RASA ada banyak hasil PENYELIDIKAN yang saya ingin kongsi.

Bermula dengan kajian literature" sehingga apakah isu-isu yang dihadapi dalam kualiti auditing. InsyaAllah.

Selamat membaca dan komen2 anda semua amat dihargai.

Salam dari Chu Lai, Vietnam

QHSE Preachers

Edly Ramly

History of Quality AUDIT

Historical perspective of quality audit

The term of quality audits were cited in the first edition of “Quality Control Handbook” (Juran, 1951). Juran describe the quality audit as part of quality assurance process. Since then, the quality audit terms have been used extensively a in various publication and quality audit had been implemented either formally or informally by organization and government agencies.

In 1975 at the meeting of the ASQC's General Technical Council (GTC) administrative committee, a new steering committee on quality auditing was established and given the responsibility to explore quality auditing as a potentially major segment of the society's technical program (Campbell, 1996). Whereas, the systematic implementation of quality audit started with the birth of quality standard. Even previously there are several quality standards develop by government and customers, the first formal quality management standard was established 1979 by British Standard Institute named as BS5750. The standard set the requirements for quality management. One of the main requirements was to conduct quality audit. In 1987, the BS 5750 British Standard was revised and was adopted as the ISO 9000 international standards (Franceschini et al., 2006). Since introduction of ISO9001 in 1987, various study on quality audit were conducted and framework presented.

While the certification of quality auditors was being initiated in 1984. ASQC work began on developing a certification exam. In 1986 the committee issued Generic Guidelines for Auditing of Quality Systems and developed an authoritative set of audit definitions. In 1987, 28 members of the Quality Auditing Technical Committee (QATC) took a pilot exam. Later, several volunteering local sections also took the exam. Based on the success of these pilots, the Society formally adopted the Certified Quality Auditor Program.

WHAT is quality AUDIT?

QUALITY AUDITING SECTIONS

WHAT IS QUALITY AUDIT?

The term of quality audit is commonly used in field of quality management system. However the terms are always mixed or confused with accounting auditing terms i.e. quality in auditing. Some scholar actually discussed on quality of internal accounting audit instead of quality audit. Hence, it is important to define the term of quality audit in order to avoid unambiguous in using the term of quality audit. The term was split audit and quality terms in order to define the term of quality audit.

What is different between audit, inspection,

assessment, survey, check, spot-check,

verification, validation etc?!!

The term of audit often used in ACCOUNTING. The Oxford Advanced Learner’s dictionary (1990) and Longman Contemporary English Dictionary (2001) defined audit as “examination of accounts or financial record. Due to definition of audit is biased toward accounting or financial audit, it is important to define the term audit for quality audit. It is also important to understand the definition of audit before any audit is initiated to avoid confusion on how the audit should be conducted (audit method) and selection of the auditor. 

AUDIT DEFINED

According to ISO 19011 (2002) and ISO9000 (2005), "audit is a systematic, independent and documented process for obtaining audit evidence and evaluating it objectively to determine the extent to which audit criteria are fulfilled".  The definitions of audit in table 2.1 can be associated with examination, verification, evaluation, assessment and check activities. ANSI and ISO define audit shall be conduct independently which others is not define. The ISO definitions of audit can be used in any type of audit except it imposed independent auditor. Different type of audit, have different type of audit criteria. Hence, the definitions of audit can be associated with examination, checking, evaluation, observation or assessment process to obtaining audit evidence and evaluating it objectively to determine the extent to which audit criteria are fulfilled. Audit criteria can be set of policies, procedures or requirements used as a reference.

Table 1: Comparison of audit definition

Source	Definition	Comments
ANSI/ASQC (1986)	Systematic examination of the acts and decisions by people with respect to quality in order to independently verify or evaluate and report degree of compliance to operational requirements of the quality program, or the specifications or contract requirements of the product or service	Used term verify and evaluate degree of compliance to: <!--[if !supportLists]-->-          <!--[endif]-->Operational requirement of quality program <!--[if !supportLists]-->-          <!--[endif]-->Specifications <!--[if !supportLists]-->-          <!--[endif]-->Contract requirements
IEEE 1028 (1988)	An independent evaluation of software products or processes to ascertain compliance to standards, guidelines, specifications, and procedures based on objective criteria that include documents that specify the form or content of the products to be produced; the process by which the products shall be produced; and how compliance to standards or guidelines shall be measured	The definition emphasize on evaluation of compliance to: <!--[if !supportLists]-->-          <!--[endif]-->Audit criteria
Oxford Advanced Learner’s dictionary (1990)	examination of accounts to see that they are in order	The definition used the term examination.
ISO 12207 (1995)	Conducted by an authorized person for the purpose of providing an independent assessment of software products and processes in order to assess compliance with requirements	Used the term assessment and conducted by authorized personnel
Longman Contemporary English Dictionary (2001)	To officially examine a company’s financial record in order to check that they are correct	Used examine and check terms
ISO 19011 (2002)	Audit is systematic, independent and documented process for obtaining audit evidence and evaluating it objectively to determine the extent to which audit criteria are fulfilled	Used term evaluate

QUALITY DEFINED

For quality definition,  eventhough there are many definition of quality, the actual meaning and concept is same. Hence used of standard definition from ISO9000 (2005) was recommended. ISO9000 (2005) defined quality as degree to which a set of inherent characteristics fulfils requirements. The requirements include need or expectation whether is stated, generally implied or obligatory. Commonly the need or expectation refers to customers. 

Woodhouse (2003) stated that the quality has been applied to a number of characteristics such as excellence, value for money, conformance to specifications, transformation, and value added. This definition is more related toward the accomplishing the purpose of the organization where it is consider that if the organization has any of these characteristic is believed to has quality if it is performing necessary act to achieve its goals. On the other hand, Goldgberg and Shmilovici (2003) define quality as the ensemble of features and attributes which characterize a product or a service, and indicate its capacity to provide an implicit or explicit need. This explain that quality is about creating desired physical attributes of the products or services.

QUALITY AUDIT DEFINED

From the various definitions of audit and quality discussed, the definitions of quality audit in this article has been constructed as an examination, checking, evaluation, observation or assessment process to obtaining audit evidence and evaluating it objectively to determine the extent to which quality audit criteria are fulfilled. In a simple definition it is about doing a planned process of checking whether the organization fulfilled or exceed the agreed standards by referring to the available evidence. The quality audit criteria are about meet or exceed customer requirements and further discuss in next section. While the evidence is any information available in the organization such as documented procedure, and observations through physical examination. 

Furthermore, Goldberg and Shmilovici (2003) defined quality audit as one of the tools to evaluate the effectiveness of the quality system for obtaining the organizational quality goals. They stated that the results of the quality audit are used for identifying weak spots, and unconformity to standards.

Edly Ramly

Quality Preacher

13 Oct 2012

Note: the full name of reference above available upon request.

Sindrom Kualiti Korea

Kualiti Kedai Kopi

Sindrom Kualiti KOREA

Minggu lepas, saya berpeluang untuk audit ISO/TS16949 di sebuah syarikat milik warga Korea. Saje je aku tanya pada salah seorang pengarah kat situ, “ Dah dekat lapan tahun kat sini, apa pendapat anda tentang Malaysia”. Beliau menyatakan bahawa, “kalau 15-30 tahun lepas, saya kagum dengan pembangunan dan keamanan di Malaysia. Tapi sekarang kalau nak dibandingkan dengan kemajuaan pembangunan dan teknologi, Korea jauh meninggalkan Malaysia”

Masa tu terfikir, ya tak ya, Korea sekarang ni tiba-tiba jadi terkenal:

KIA, Hyundai

SAMSUNG,LG,

K-POP, Gangnam, Cinta Sonata

Entah dari mana munculnya gergasi-gergasi Korea ni. Sebelum ni macam tak nampak je market diorang. Tu yang saya tertanya-tanya macam mana tiba-tiba produk, termasuklah jugak teknologi dan hiburan ini tiba-tiba jadi “famous”.

Daripada pengamatan saya, ada beberapa faktor yang sempat terfikir oleh saya walaupun ada banyak lagi faktor yang lain.

FAKTOR 1: BERANI MENCUBA

Kalau kita tinjau balik, Jepun pada tahun 60an, mereka jauh ketinggal dengan barat. Tak kira dari segi teknologi, automotif... barat terutamanya Amerika dan Eropah jauh mendahului mereka, sehingga Amerika sendiri menghantar 3 orang guru kualiti yang terkenal iaitu Dr Deming, Juran dan Crossby  untuk mengajar Jepun tentang kualiti.

Mereka menjual produk dengan harga murah dan kurang berkuali. Kalau cakap kereta Jepun, mesti orang cakap, badan kereta pakai tin susu. Lambakan alat elektrik juga sangat ketara. TETAPI cuba lihat pada tahun 80an, tiba-tiba produk mereka menjadi lebih berkualiti berbanding tahun 60an. Dengan mencuba, mereka banyak BELAJAR dan MENAMBAHBAIK kelemahan-kelemahan mereka.

Teknik ini ditiru oleh Taiwan dan Korea pada awal 90an dan telah nampak membuahkan hasil pada penghujung dekad 2000. MURAH dan tidak berkualiti ... tetapi menghasilkan banyak inovasi-inovasi bernilai tinggi yang boleh diperbaiki dan dipasarkan.

Kini Negara China telah memulakan strategi yang sama MURAH dan tidak berkualiti. Banyak lambakan produk berinovasi (dan jugak copy terus pun ada) di pasaran kita terutama di kedai-kedai RM2. Contohnya, oleh kerana saya banyak mengajar, ada satu produk yang saya paling suka ialah, Laser pointer 5in1. Ada telescopic, LED light, pen, remote, dan magnet. Produk ni boleh dapat di kedai DIY dengan harga kurang dari RM10.... J

Jadi faktor pertama – BERANI MENCUBA dan TAK BANYAK CAKAP... memang antara faktor produk Korea sekarang ni dasyat-dasyat belaka.

FAKTOR 2: KELUAR DARI KOREA

Semasa saya naik pesawat ke Tehran tahun lalu, majority penumpang dari Dubai Ke Tehran adalah warga KOREA dan China. Kalau dulu di Tehran, hanya penuh dengan kereta Peugeot tetapi sekarang kereta Korea dah berlambak kat sana. Jangan cerita Tehran, di Amerika sekarang pun KIA K5 Optima antara best seller di Amerika. Mingu depan, sayaa kan ke Vietnam untuk audit salah satu daripada syarikat Korea yang sudah mula bertapak disana lebih kurang lima tahun yang lepas.

Model-model kereta mahupun gajet elektronik yang mereka bawa keluar adalah bersusaian dengan pengguna tempatan ditempat tersebut. Saya teringat, salah seorang pengarah Toyota, sebelum mengeluarkan model kereta yang sesuai di Kanada, beliau, pergi menyewa kereta dan memandu di sana untuk membuatkan keputusan, apakah model yang sesuai disana...

Kini K-POP dan drama KOREA dengan mudahnya diterima oleh masyarakat kita. Sebelum ni, ingat lagiKAH kita dengan cerita OSHIN. Ni Jepun pada tahun 80an telah berjaya masuk ke Negara luar. Tu tak cerita Doraemon dll.

FAKTOR 3: RAKYAT BEKERJASAMA

Apabila saya perhatikan pembekal-pembekal untuk syarikat Korea, kebanyakannya adalah syarikat dari negara mereka sendiri. Sekurang-kuangnya, ada seorang Technical Advisor. Hal ni sama juga, dengan syarikat Jepun. Kalau mahu supply ke syarikat Jepun lain, mesti ada sekurang-kurangnya sorang Jepun kat situ.

Ada sorang kawan ni, daripada Department Purchasing. Syarikat beliau bekerja diambil alih oleh syarikat Jepun. Sebelum ni, ada satu komponen yang dibeli dari Jepun berharga RM1 seunit. Tetapi apabila syarikat ini diambil alih oleh syarikat Jepun yang lain, komponen ini dijual dengan harga tidak sampai 20 sen. Bila fikirkan balik, dasyat betul... diskaun 80% beb.

Kalau kita masih ingat lagi, pada awal 90an atau akhir 80an, boleh dikatakan setiap masa DUNIA Jam 10 akan memaparkan tunjuk perasaan di Korea terutamanya di Seoul. ADAKAH peristiwa ini menyebabkan mereka membantu satu sama lain?

Sebenarnya ada banyak lagi faktor yang menyebabkan SINDROM KUALITI KOREA ini menular. Tidak lama lagi SINDROM KUALITI MALAYSIA akan muncul. InsyaAllah

QHSE preachers

Edly Ramly

2 Oct 2012

Perangkap Pasangan Curang

Perangkap Pasangan Curang - Kualiti Kedai Kopi.

Perangkap Pasangan Curang

Pemasangan perangkap hadlaju AES (Automatic Enforcement System) dikhuatiri oleh ramai golongan “Casanova” kerana gambar mereka mungkin terlepas kepada pasangan mereka. Dengan gambar berresolusi tinggi, JPJ berkata, gambar kereta bersama pemandu dapat dirakamkan dengan lebih jelas. Bebarapa pemandu menyatakan, “AES ni bahaya jugak! Kalau gambar dihantar kerumah dan pasangan mereka yang melihatnya... huru hara jugak nanti!”

Pandangan dari sudut HSE, AES adalah amat dialu-alukan dan perlu di tempat-tempat yang selalu berlakunya kemalangan. Ianya dijangka dapat mengurangkan kadar kemalangan, jika ianya diuruskan dengan baik.

Manakala dari sudut mengurangkan KADAR JENAYAH, AES dan CCTV adalah salah satu strategi yang terbaik untuk memberenteras jenayah serta memudah penjenayah ditahan. Walaupun dalam pembentangan bajet 2013, lebih banyak ANGGOTA polis akan ditambah... mungkin lebih banyak kita akan jumpa mereka MELANGOK @ melepak kat pondok bit, minum kat kedai kopi. Tapi bila telefon, jika ada kes kecurian, belum tentu mereka dapat menahan penjenayah tersebut. Sama juga, jika ditambah bilangan motosikal, anggota tersebut perlu dibantu oleh mata-mata elekronik iaitu CCTV yang dikawal oleh pusat kawalan setempat. Jika tidak, macam mana nak cari penjenayah tersebut. 

Kalau ada jenayah berat, baru la sibuk nak buat sekatan jalan raya yang menyusahkan pengguna jalan raya yang lain. Dari pandangan KUALITI, CCTV adalah amat perlu untuk menjayakan BANDAR BERKUALITI – JENAYAH BERKURANGAN. Antara strategi pemasangan CCTV dan AES perlu dibentuk adalah:

1.        KOS yang berpatutan. Kalau harga CCTV yang berkualiti (ada zoom, dan night vision) boleh dapat lebih kurang RM500 (cap ayam boleh dapat RM200), campur upah pemasangan mungkin tak lebih RM2000 seunit bersama system internet. Baru la, lebih banyak CCTV yang boleh dipasang.

2.        Pemasangan CCTV yang memantau CCTV yang lain - Kalau ada yang cuba merosakkan CCTV tersebut, CCTV yang lain akan merakam perkara tersebut. Tempat yang sesuai adalah di lampu isyarat, persimpangan jalan kerana disitu dengan mudah 3 CCTV boleh dipasang untuk memantau laluan penjenayah.

3.        Pusat kawalan 24 jam - Pusat kawalan memererlu hubungan terus dengan 999 dan “ground support”. Pusat kawalan memerlukan penggembelingan tenaga antara PDRM, JPJ, PBT, ATM dll. Baru la kos dapat dikurangkan. Sebenarnya, dari sudut HSE pun lebih baik, daripada meletak anggota PDRM berpanas, dan berhujan serta menghidu asap tercemar kat pondok bit.

4.        Penyelenggaraan yang sempurna - Bab ni... nak kena mantap. Kalau tak jadi “gajah putih” la jawapnya.

5.        CCTV juga boleh dipasang pada teksi (atau mana-mana kenderaan), kerana teksi sentiasa berjalan menghantar pelanggan, sambil-sambil merakamkan perkara-perkara jenayah yang berlaku.

Di harap, dengan penggunaan teknologi ini, dapat mengurang kadar jenayah. Kalau mula-mula pandai curi basikal, lepas tu sudah tentu motor dan lepas tu  pecah rumah atau merompak bank dan akhirnya membunuh. Kalau ada CCTV, nak curi basikal pun susah. Jadi terbantut la cita-cita mereka untuk menjadi penjenayah yang lebih berat.

Dalam masa yang sama, kita dapat melahirkan tenaga pakar dalam bidang pemantauan secara teknikal mahupun strategi di mana dapat melahirkan peluang pekerjaan yang lebih berkualiti. Sokongan kepada “ground support” boleh diperluaskan dengan “air support” atau sokongan udara iaitu dengan penggunaan helicopter (tapi jangan la yang mahal sangat) mahupun kapal terbang tanpa juruterbang.

Oppss, terlari jauh pulak daripada topik tadi. Selain daripada mengurangkan jenayah, pasangan yang curang jugak dapat dikurangkan. Terima kasih kepada AES dan CCTV yang mampu meningkat kualiti hidup kita.

QHSE preachers

Edly Ramly 

30 Sep 2012

Kampung Kolot vs Kampung Kualiti

KUALITI KEDAI KOPI

Kampung Kolot vs Kampung Kualiti

Dah lama jugak aku tak tengok berita. Pagi tadi, dengar ada delegasi Kementerian Pembangunan luar Bandar melawat bandar di Jepun dan mahu mengikut model pembangunan kampong disana. Lepas ni nak hantar lagi ramai lagi. Aduhhh... kena belanja lagi. Susah sangat ke nak membangunkan kampong. Pergi Taiwan, Eropah atau mana jugak ceruk dunia... tak semestinya dapat mengubah kampong Kolot kita.

Kampung KOLOT! He he he apa tu?

Tengok je la cerita Hantu Mak Limah... tu antara contoh kampong kolot. Pembangunan tidak sekata, ada yang yang duduk kat rumah yang tunggu masa nak roboh.  Minda pun cam kolot jugak la, pasal mungkin macam “KATAK dibawah Tempurung”. Nak kta miskin atau fakir tak jugak. Kebayakannya tak ada hutang. Tapi perbelanjaan pulak tak terurus.

Lepas tu semua nak kerajaan support dan nak free je. Jangan la asyik bagi FREE. Jalan free, Internet dan laptop free, bukak kedai, kilang kecil pun free. Dah bagi tu, apa pulak “contribution” pada pembayar cukai. Jangan marah ya… orang kampong, pasal kawan bukan cakap pasal kampong korang.

Kesian...... Jadi Kampung Tinggal....

Jalan Pulak...., Macam Jalan Moto-Cross..!

Baik Punya Modified...J

Nasib Baik Ada Yang Sudi Membantu....

   

Kenapa jadi macam ni?

Tiga Penambaikan diperlukan segera. Iaitu yang pertama:

PENAMBAHBAIKAN PENTADBIRAN KAMPUNG

Sekarang ni ada Penghulu, Ketuas Kampung, JKKK dan macam-macam lagi. JKKKK tu bagus. Tapi teknik 3k mementingkan jugak pembangunan keperluan dan memberi pulangan balik kepada ekonomi.  Seeloknya tubuhkan la jugak jawatankuasa pembangunan kampung yang fungsinya lebih kurang sama dengan majlis perbandaran tempatan.

Baru la kampong ada sumber pendapatan. Tapi kalau nak ikut model majlis perbandaran tempatan yang sedia ada ni, model ni kurang kreatif.  Kemahiran majlis atau dewan ni Cuma kutip CUKAI... J. 

Pentadbiran kampong perlu ada pelan jangka masa pendek, sederhana dan panjang yang lagi bagus daripada model kerajaan tempatan yang sedia ada

PENAMBAHBAIKAN KEMAJUAN EKONOMI

Kena la ada pulak, jawatankuasa ini berfungsi  macam perbadanan kemajuan ekonomi negeri, seperti JCorp, seperti PKNS, PKNP dll.  Jagan terlalu mengharapkan bantuan kewangan daripada kerajaan. Mula-mula memang perlu modal daripada kerajaan, tetapi seterusnya kena la pandai cari kewangan untuk kampong tu. Agensi perseketuan sangat la banyak di Malaysia. Cakap je industry apa? Pertanian ke FAMA, MARDI, MPOB, RISDA, FELDA…  Kayu, ikan, getah, nenas, semua ada agensi. Tu semua boleh bagi modal pendahuluan.

PENAMBAHBAIKAN KEMAJUAAN SOSIAL

Bab ni penting sangat, kalau kampong yang ramai tukang songlap, habis la… terlungkup terus… Bab ni kena la pikir-pikirkan sendiri.

Bolehkan jadikan KAMPUNG KUALITI macam ni!!!

Tapi Maintain La Rumah Tradisional Kita....

Penyelenggaraan Mesti Mantap Beb.....

Lembu Bagi La Gemuk-Gemuk Sikit...Kesian Lembu Kat Ladang Sawit., Macam Lembu Sakit........

Teknologi Memang Penting.

Apa macam… Teringin nak tengok kampong berkualiti macam ni???

QSHE preachers

   Edly Ramly