Total quality management and the internal audit: empirical evidence

Total quality management and the internal audit: empirical evidence Argues that total quality management (TQM), with its emphasis on people empowerment, is incompatible with financial– and compliance‐based internal auditing. Examines the implications of TQM for internal auditors in New Zealand manufacturing companies. The empirical evidence suggests that one‐third of the companies examined do not have an internal auditing function. Nevertheless, in firms that do have an internal audit function, internal auditors make an important contribution to TQM. Internal auditors in these companies participate fully in quality programmes and they are less likely to be concerned purely with the propriety of financial systems. Arguably, this change in focus will have major implications for the future training and education of internal auditors. Concludes that unless the internal audit function responds proactively to the challenges of TQM, firms may look to other agencies to perform quality systems reviews. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Managerial Auditing Journal Emerald Publishing

Total quality management and the internal audit: empirical evidence

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Publisher
Emerald Publishing
Copyright
Copyright © 1995 MCB UP Ltd. All rights reserved.
ISSN
0268-6902
DOI
10.1108/02686909510077361
Publisher site
See Article on Publisher Site

Abstract

Argues that total quality management (TQM), with its emphasis on people empowerment, is incompatible with financial– and compliance‐based internal auditing. Examines the implications of TQM for internal auditors in New Zealand manufacturing companies. The empirical evidence suggests that one‐third of the companies examined do not have an internal auditing function. Nevertheless, in firms that do have an internal audit function, internal auditors make an important contribution to TQM. Internal auditors in these companies participate fully in quality programmes and they are less likely to be concerned purely with the propriety of financial systems. Arguably, this change in focus will have major implications for the future training and education of internal auditors. Concludes that unless the internal audit function responds proactively to the challenges of TQM, firms may look to other agencies to perform quality systems reviews.

Journal

Managerial Auditing JournalEmerald Publishing

Published: Feb 1, 1995

Keywords: Internal audit; Participation; Quality; TQM

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