Total quality management and its relationship with the internal audit

Mohamad Sabri Haron, Ali Idiab Mohamed Idiab, Shofian Ahmad

Research output: Contribution to journalArticle

1 Citation (Scopus)

Abstract

The purpose of this study was to learn about Total Quality management (TQM) and its relationship to internal audit. The study will clarify the ways that the TQM system is implemented within the functions of internal audit. Furthermore, discussing the characteristics associated with the functions of internal auditors; as designed, this study will reveal the role of internal audit in TQM. Also addressed, is the financial audit and the operational programs of TQM, and the role of internal audit in the programs of TQM in an environment of information technology, highlighting the role of quality programs, with hopes of increasing the effectiveness of the internal audit department. Furthermore, to strengthen the relationship between ISO and internal audit; aided by adding controls for the formation of a committee. The study found a number of important recommendations. It found that the internal audit department functions and requirements that are imposed by the challenges of establishing a system of total quality, in accordance with the concepts of correlation between the characteristics of quality management, a comprehensive need to continually update the means and methods used, in the implementation of the tasks of Total Quality and internal audit, would be a beneficial, effective use of IT systems in modern programs. The execution of the internal audit, and the overall quality, should seek to get the attention by incorporating human element as a basic foundation for system control. The audit should be developed with the standards specific to evaluate the actual performance played by the internal audit in assessing performance in relation to the overall quality.

Original languageEnglish
Pages (from-to)660-668
Number of pages9
JournalAustralian Journal of Basic and Applied Sciences
Volume6
Issue number9
Publication statusPublished - Sep 2012

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Total quality management
Internal audit
Audit
Total quality
Quality management system
Auditors
Quality management
Quality programmes
Quality audit

Keywords

  • Make up characteristics of total quality management-related functions of internal auditors
  • Role of internal audit in quality management
  • Total quality management and implementation of internal audit functions

ASJC Scopus subject areas

  • General

Cite this

Total quality management and its relationship with the internal audit. / Haron, Mohamad Sabri; Idiab, Ali Idiab Mohamed; Ahmad, Shofian.

In: Australian Journal of Basic and Applied Sciences, Vol. 6, No. 9, 09.2012, p. 660-668.

Research output: Contribution to journalArticle

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