Ολοκλήρωση εσωτερικών επιθεωρήσεων στα πλαίσια εφαρμογής προτύπων συστημάτων διοίκησης

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Keywords
Ολοκλήρωση εσωτερικών επιθεωρήσεων ; Ολοκληρωμένα Συστήματα Διοίκησης (IMS) ; Εσωτερική Επιθεώρηση ; Ενοποίηση ΔιαδικασιώνAbstract
This thesis examines the integration of internal audits within the implementation
framework of Management System standards through a systematic literature review.
The study explores the benefits and drivers that lead organizations to adopt integrated
audits, the levels and forms in which integration is applied, as well as the
organizational, technical, and systemic challenges that arise. At the same time, it
analyzes the relationship between integration and the maturity of an integrated
management system, and how a unified approach affects coherence, effectiveness,
and process improvement within organizations.
The findings highlight that the integration of internal audits significantly reduces costs
and overlaps, enhances operational coherence, and contributes to a more systematic
assessment of risks and performance, provided that there is methodical
implementation, appropriate expertise, and strong management support. At the
administrative level, the results underscore the need for enhanced auditor capabilities,
investments in data management tools, clear roles, and a coherent governance
framework that supports the implementation of an integrated audit model.
The review also concludes with indicative suggestions for future research, based on
trends and themes identified in the literature. Future studies may investigate the role of
artificial intelligence in supporting internal audits, such as automated classification of
findings or detection of recurring nonconformity patterns, as well as the contribution of
consultants in the integration process, examining how their interventions influence the
quality, coherence, and effectiveness of audits.


