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Development of model for measuring audit quality in maritime safety management

Sharma D. L.

TransNav : International Journal on Marine Navigation and Safety of Sea Transportation

2023

Vol. 17 No. 4

781--787

The effectiveness of International Safety Management (ISM) Code has been evaluated in many aspects. However, limited research has been attempted to evaluate the auditing mechanism, its quality, and links with the effectiveness of the Code. The aim of this Paper is to define the concepts of quality in auditing and thereafter propose a model for measuring audit quality in maritime safety management. The major challenge is that almost all auditing literature and research is focused on accounting and financial domain. Therefore, it was decided to utilize suitable principles and concepts about audit quality from financial domain and modify them to maritime context. As no theoretical model for Audit Quality in maritime domain is available, a model sourced from financial audits is modified for use. The framework for recontextualized modifying of borrowed theories from the disciplines outside the reference discipline, was used on Wooten (2003) model and Maritime Audit Quality Model (MAQM) has been proposed for evaluating ISM auditing mechanism.