The financial aspects of a business are generally outside of the scope of ISO 9001:2008.
However, in many companies, it is the accounting department that is responsible for some aspects that do fall within the scope. Very often it is the accounting department that handles the filing of records. Sometimes even purchasing is handled by the accounting department. There may be considerations for allocation of resources.
Since accounting is included in the interaction of processes of that company, some questions need to be asked as to how they are involved with the quality management system. If it is included only because it is one of the departments of the business, it could be misapplied (as Sydney pointed out). If it is included because of a pertinent involvement with the quality management system, then that portion should be audited. I don't view this as cause to "go through the books" though. I would be hard pressed to justify how an ISO auditor should be looking over balance sheets or income statements, even if they have such expertise.
However, in many companies, it is the accounting department that is responsible for some aspects that do fall within the scope. Very often it is the accounting department that handles the filing of records. Sometimes even purchasing is handled by the accounting department. There may be considerations for allocation of resources.
Since accounting is included in the interaction of processes of that company, some questions need to be asked as to how they are involved with the quality management system. If it is included only because it is one of the departments of the business, it could be misapplied (as Sydney pointed out). If it is included because of a pertinent involvement with the quality management system, then that portion should be audited. I don't view this as cause to "go through the books" though. I would be hard pressed to justify how an ISO auditor should be looking over balance sheets or income statements, even if they have such expertise.


