Perceptions of Internal Audit Quality in U.K. Private Sector firms under TQM Regimes
البيانات الوصفيةعرض كامل للتسجيلة
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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