Analysing the regulatory governance of private auditing in agriculture : behavorial auditing, combined audits, risk-based vs checklist, sustainability standards, ...
In the European context, the proliferation of private agri-environmental standards and certifications lead many farmers to become subject to increasing controls by either independent, private third-party certifying bodies or public authorities. The regulatory governance of private auditing and certifications is a key issue both for the farmers and the consumers in our modern societies. In this article, we address some key issues
The role and limits of auditors as knowledge brokers.
More specifically, the aim of our study is to explore the potential benefits of and the organizational limits to the use of combined audits when farmers are involved in multiple private certifications. Our analysis especially emphasizes the role of time structuring during the audit process, the transition from checklist toward risk-based auditing and the role of knowledge artefacts for the reliability of the audit process and the certification. Our study offers insights on the possible transformative role of auditing policies in the governance of agri-environmental certified schemes toward more sustainability in agriculture.
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