Perceptions of Internal Audit Quality in U.K. Private Sector firms under TQM Regimes
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Published
Mar 1, 2008
Abstract
This research attempted to contribute to the development of knowledge within the domain of perceptions of internal audit quality, especially in U.K. private sector firms under Total Quality Management (TQM) regimes utilizing U.K. internal audit standards. The determinants of TQM include continuous improvement, empowerment & teamwork and customer satisfaction. Different analytical and statistical techniques (e.g. rating and ranking, validity as correlations and factor analysis) were utilized. The research found that Auditees perceive 'continuous improvement' of the whole organization as an essential quality factor of the internal audit. In addition, both groups of the internal auditors and auditees value customer satisfaction the same. The important implication of the study is that Auditees welcome a closer involvement in the whole of the internal audit process.
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Keywords
Internal Audit Quality
References
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• Barthelemy, Jean louis; Zairi Mohamed. "Making ISO 9000: The role of auditing", TQM Magazine, Vol. 5, No. 3,1994, P: 44-47.
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• Clemmons, Dani, "Benchmarking Performance", The internal Auditor, Altamonte Springs: Dec 2007. Vol.64, Iss.6; P:76-77.
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• Elliott; Michael, Dawson; Ray, Edwards; Janet," Towards real process improvement from internal auditing, a case study", Software Qual J, 2006, V: 14, P: 53-64).
• Gramling, Audrey A; Vandervelde, Scott D, "Assessing internal audit quality", Internal Auditing. Boston: May/Jun 2006. Vol. 21, Iss. 3; P: 26-32.
• Hawkes, Lindsay C; Adams, Michael B, "Total quality management: Implications for internal audit", Managerial auditing Journal, Vol.9, No.4, 1994, P: 11-18.
• Hogan, William M, "How to apply TQM to the internal audit function", Internal Auditing, Winter 1994, P: 3-14.
• Hopkins; Robert Neil. "The nature of audit quality-a conflict of paradigms? An empirical study of internal audit quality throughout the united kingdom public sector", International Journal of auditing, 1(2), 1997, P: 117-133.
• Huang, Shaio Yan; Lin, Yu-Chih; Bamees, F Barry; Huizenga, H Wayne; Lu, Cheng Tsung, "Techniques for improving internal auditing quality', The Journal of 21" century Accounting. Fort Lauderdale: Spring/Summer 2007.Vol. 7, Iss. 1; P: 1.
• Institute of internal auditors (UK), 'Total quality management, the implications for internal audit units", Internal auditing (UK), Nov. 1991, P:12-14.
• Institute of internal auditors (UK), "Total quality management, the implications for internal audit departments", professional briefing note, No. 1, 1992, London.
• Institute of internal auditors (UK), " International Standards for the Professional Practice of Internal Auditing", January 2007. Liebesman; Sandford, "Using internal auditing to mitigate risk from the Sarbanes-Oxley Law", ASQ World Conference on Quality and Improvement Proceedings, Milwaukee, USA, 2005, Vol.59, P: 7-8.
• Lynch, John J. "Eliminate the Auditors" Internal Auditor, Aprill992, P: 26-32.
• Peters, Bruce J, "The Quality Revolution", Internal Auditor, Aprill992, P: 20-24.
• Sisaye, Seleshi; Bodnar, George H, "TQM and internal auditing: A Synthesis", Internal auditing, Summer 1994, P: 19-31.
• Stace, Roger. "TQM and the role of internal audit", Australian accountant, July 1994, P: 26- 29.
• Swanson, Dan, CMA Management, 'Setting long-term goals for internal audit", Hamilton: Jun/Jul 2007. Vol. 81, Iss. 4; P: 19-21.
• Barthelemy, Jean louis; Zairi Mohamed. "Making ISO 9000: The role of auditing", TQM Magazine, Vol. 5, No. 3,1994, P: 44-47.
• Chester, Lloyd, "When good is not good enough", Internal Auditor, August 1993, P: 30-34.
• Clemmons, Dani, "Benchmarking Performance", The internal Auditor, Altamonte Springs: Dec 2007. Vol.64, Iss.6; P:76-77.
• Dixon, Gerry; Goodall, Garry, "The quality assurance review: is your internal audit function effective?", Internal Auditing, Boston, Mar/Apr 2007. vol.22, Iss. 2, P:3-6.
• Elliott; Michael, Dawson; Ray, Edwards; Janet," Towards real process improvement from internal auditing, a case study", Software Qual J, 2006, V: 14, P: 53-64).
• Gramling, Audrey A; Vandervelde, Scott D, "Assessing internal audit quality", Internal Auditing. Boston: May/Jun 2006. Vol. 21, Iss. 3; P: 26-32.
• Hawkes, Lindsay C; Adams, Michael B, "Total quality management: Implications for internal audit", Managerial auditing Journal, Vol.9, No.4, 1994, P: 11-18.
• Hogan, William M, "How to apply TQM to the internal audit function", Internal Auditing, Winter 1994, P: 3-14.
• Hopkins; Robert Neil. "The nature of audit quality-a conflict of paradigms? An empirical study of internal audit quality throughout the united kingdom public sector", International Journal of auditing, 1(2), 1997, P: 117-133.
• Huang, Shaio Yan; Lin, Yu-Chih; Bamees, F Barry; Huizenga, H Wayne; Lu, Cheng Tsung, "Techniques for improving internal auditing quality', The Journal of 21" century Accounting. Fort Lauderdale: Spring/Summer 2007.Vol. 7, Iss. 1; P: 1.
• Institute of internal auditors (UK), 'Total quality management, the implications for internal audit units", Internal auditing (UK), Nov. 1991, P:12-14.
• Institute of internal auditors (UK), "Total quality management, the implications for internal audit departments", professional briefing note, No. 1, 1992, London.
• Institute of internal auditors (UK), " International Standards for the Professional Practice of Internal Auditing", January 2007. Liebesman; Sandford, "Using internal auditing to mitigate risk from the Sarbanes-Oxley Law", ASQ World Conference on Quality and Improvement Proceedings, Milwaukee, USA, 2005, Vol.59, P: 7-8.
• Lynch, John J. "Eliminate the Auditors" Internal Auditor, Aprill992, P: 26-32.
• Peters, Bruce J, "The Quality Revolution", Internal Auditor, Aprill992, P: 20-24.
• Sisaye, Seleshi; Bodnar, George H, "TQM and internal auditing: A Synthesis", Internal auditing, Summer 1994, P: 19-31.
• Stace, Roger. "TQM and the role of internal audit", Australian accountant, July 1994, P: 26- 29.
• Swanson, Dan, CMA Management, 'Setting long-term goals for internal audit", Hamilton: Jun/Jul 2007. Vol. 81, Iss. 4; P: 19-21.
How to Cite
Abushawish, Zaki. 2008. “Perceptions of Internal Audit Quality in U.K. Private Sector Firms under TQM Regimes”. Studies in Business and Economics 14 (1). https://doi.org/10.29117/sbe.2008.0044.
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Articles