Résumés
Résumé
L’étude analyse l’influence du maintien des auditeurs chez un même client sur l’indépendance et la qualité des audits ISO 14001. Basée sur une approche qualitative, elle est réalisée auprès de 36 professionnels impliqués dans les processus d’ISO 14001 au Canada. Les résultats indiquent une absence de règles formelles sur la rotation des auditeurs, qui laisse prédominer la volonté du client audité. En outre, l’apprentissage et la connaissance du système du client induisent diverses motivations et restent au centre de deux influences opposées concernant la permanence de l’auditeur. D’une part, il est jugé indispensable à l’indépendance de l’auditeur, à l’efficacité de l’audit et à l’amélioration continue du SGE. D’autre part, des risques de familiarité avec le client et le SGE subsistent et nuisent à la rigueur, l’objectivité et à l’esprit critique de l’auditeur. Enfin, l’étude propose plusieurs avenues de solution, dont la rotation des auditeurs après six ans chez un client.
Mots-clés :
- permanence de l’auditeur,
- indépendance,
- qualité d’audit,
- certification ISO 14001,
- rotation
Abstract
The study analyzes the influence of the maintenance of listeners with a single client on the independence and quality of the ISO 14001 audits. Based on a qualitative approach, it is conducted among 36 professionals involved in the process of ISO 14001 in Canada. The results indicate an absence of formal rules on auditor rotation that leaves the client’s will dominate over their maintenance. In addition, learning and understanding the customer’s system and induce various motivations remain the focus of two opposing influences of auditor tenure. On the one hand, it is considered essential for the auditor independence, effectiveness and efficiency of the audit and continuous improvement of the EMS. On the other hand, risks of familiarity with the client and the EMS remain and affect the rigor, objectivity and critical thinking of the listener. Finally, the study offers several possible solutions including the definition of formal rules of rotation of auditors after six years with the same client.
Keywords:
- auditor tenure,
- independence,
- ISO 14001,
- certification,
- rotation,
- audit quality
Parties annexes
Bibliographie
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