Organizations adopt Quality Management Systems to ensure high standards of performance at all levels. Through audits organizations try to assess the effectiveness of its Quality Management System. With passage of time the management becomes content with the fact that all processes are being monitored well through audits; however, ground realities may not be the same. The article attempts to bring out the changes in the attitude and approach of stakeholders through various cycles of audit & its impact at micro level; identify the factors that act as barriers and to come up with suggestions that could overcome the barriers, in order to make auditing a fruitful exercise. Exploratory research design has been used which includes study of literature pertaining to issues related to auditing and a case study of a Consultancy firm. The study has shown how the audit spiral, which is intended to gradually increase the standards and lead the organization towards excellence, is not able to deliver the desired outcome due to certain limitations. Based on interviews, study of audit reports, corrective action taken, its outcome and review of literature, measures to overcome the limitations are proposed in the paper.
Audit, Audit Spiral, Auditor’s Competence, Barriers, Process Excellence