Perception on Quality Environment (QE) Audit Effectiveness Amongst Malaysian Auditors
Norazlisham Mohd Amin
University of Malaya (UM)
Multimedia University (MMU) - Faculty of Management
Noor Aishah Hassan
University of Malaya (UM) - Graduate Business School
June 29, 2011
Innovation and Knowledge Management: A Global Competitive Advantage, Proceedings of the 16th International Business Information Management Association (IBIMA) Conference, pp. 1915-1920, 29-30 June 2011
This paper explores differences of perception between management and executive levels on the factors that contribute to the audit effectiveness of Quality Environment (QE) audit. The study conducted focused on four (4) components extracted and adopted from internal auditing’s International Professional Practice Framework (IPPF); ( proficiency and due professional care,  Management of auditing activities,  engagement planning, and  communicating result). The study conducted at an organization that is responsible for promoting QE certification locally both in private and government sectors. By identifying the differences of priority factors that leads to effectiveness, this study contributes to the improvement of quality audit process and management of QE certification auditing. The finding shows mixed response between the two levels towards the factors contributing to the Quality Environment certification audit effectiveness.
Number of Pages in PDF File: 6
Keywords: Quality auditing, effectiveness, Malaysia
Date posted: July 30, 2012
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