Perceptions of Internal Audit Quality in U.K. Private Sector firms under TQM Regimes

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contributor.author Abushawish, Zaki en_US
date.accessioned 2009-11-25T12:41:48Z en_US
date.available 2009-11-25T12:41:48Z en_US
date.issued 2008 en_US
identifier.citation Studies of Business and Economics, 2008, Vol. 14, No. 1, Pages 67-82. en_US
identifier.uri http://hdl.handle.net/10576/6863 en_US
description.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. en_US
language.iso en en_US
publisher Qatar University en_US
subject Internal Audit Quality en_US
title Perceptions of Internal Audit Quality in U.K. Private Sector firms under TQM Regimes en_US
type Article en_US
identifier.pagination 67-82 en_US
identifier.issue 1 en_US
identifier.volume 14 en_US


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