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Author Abushawish, Zakien_US
Available date 2009-11-25T12:41:48Zen_US
Publication Date 2008en_US
Publication Name Studies of Business and Economics
Citation Studies of Business and Economics, 2008, Vol. 14, No. 1, Pages 67-82.en_US
URI http://hdl.handle.net/10576/6863en_US
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 enen_US
Publisher Qatar Universityen_US
Subject Internal Audit Qualityen_US
Title Perceptions of Internal Audit Quality in U.K. Private Sector firms under TQM Regimesen_US
Type Articleen_US
Pagination 67-82en_US
Issue Number 1en_US
Volume Number 14en_US


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