Abstract

It is possible for the ISO 9000 quality requirements and an internal control system to co-exist within a company for management purposes because of the different objectives and implementations involved. Both systems are based on the internal and operational procedures of the company and use standardized operational procedures and methods of documentation to verify whether or not the company's operations adhere to its prescribed managerial policies. It is thus advantageous to integrate both systems into a unified whole and this is made possible by the documentation characteristics of the ISO 900 quality requirements and the scope of the internal control system. Not only can the integrated system help a company accomplish its operational objective in terms of quality requirements at the same time it can also help to increase the operational efficiency of the company and promote its competitiveness as a continuing enterprise. This research analyzes the relationship between the ISO 9000 quality requirements and internal control systems and proposes a procedure for their integration. A case study is also presented to illustrate the usefulness of the said procedure.