The SL attachment, the integrated management systems and the challenges for internal auditing: Companies in the central region — Case study

Due to the constant progress, organizations are confronted with the need to streamline the management processes, in order to promote the integration of quality, environment, safety and health at work management systems. As there is no certifiable standard for integrated management systems, this study seeks to measure the sensitivity of companies to a single certifiable standard for integrated quality and environment and safety management systems (SIGQAS). An empirical study, considering an exploratory analysis based on a survey methodology applied in industrial companies of the central region of Portugal, has been conducted, with, at least, the certified Quality Management System. According to the data analyses, a large number of companies (59%) consider that the existence of a single certifiable standard for SIGQAS would facilitate their implementation. However, the differences between opinions, are not statistically significant, wherefore the need for an integrative standard, is not clearly taking into account by the companies. On the other hand, it is evident to companies that consider the existence of the only certifiable standard, their motivation for the certification of SIGQAS. In view of this situation, is clear the challenge that auditing faces as monitoring function, while an integrated part of the system, which can also contribute to the resources optimization and continuous improvement. However, it is important to continue the research, in particular as regards the extension of the sample.