Purpose: The purpose of this article is to clarify the distinction between research and audit, and propose appropriate regulatory arrangements for audit and related activities.
Design/methodology/approach: The methods used were literature reviews and conceptual analysis.
Findings: Research and audit overlap in various ways, but differ in terms of their purposes and the risks likely to be encountered and distinguished, along with a third related category of activities called quality improvement.
Practical implications: Appropriate regulatory arrangements are proposed for audit and quality improvement activities. Using these should ensure appropriate ethical standards and risk management, while avoiding the time-consuming over-regulation that occurs when projects are unnecessarily submitted to the ethical scrutiny appropriate for research projects.
Originality/value: Gives suggestions and information that could be of great value in spreading service improvement.