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.
Managerial Auditing Journal – Emerald Publishing
Published: Feb 1, 1995
Keywords: Internal audit; Participation; Quality; TQM
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