Management Systems Integrated Audits: An Empirical Study

1 Dep. d’Economia i Organització d’Empreses. Facultat d’Economia i Empresa. Universtitat de Barcelona. Av. Diagonal 690, 08034. Barcelona. merce.bernardo@ub.edu 2 Dep. d’Organització, Gestió Empresarial i Disseny de Producte. Escola Politècnica Superior. Universitat de Girona. Av. Lluis Santalo, s/n, 17071. Girona. marti.casadesus@udg.edu 3 Dep. de Organización de Empresas. E.U.E. Empresariales. Universidad del País Vasco. Plaza Oñati, 1, 20018. San Sebastián. iheras@ehu.es

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