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AuthorAbushawish, Zaki
Available date2009-11-25T12:41:48Z
Publication Date2008
Publication NameStudies of Business and Economics
CitationStudies of Business and Economics, 2008, Vol. 14, No. 1, Pages 67-82.
URIhttp://hdl.handle.net/10576/6863
AbstractThis 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.
Languageen
PublisherQatar University
SubjectInternal Audit Quality
TitlePerceptions of Internal Audit Quality in U.K. Private Sector firms under TQM Regimes
TypeArticle
Pagination67-82
Issue Number1
Volume Number14


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