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Perception on Quality Environment (QE) Audit Effectiveness Amongst Malaysian Auditors

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

6 Pages Posted: 30 Jul 2012  

Norazlisham Mohd Amin

University of Malaya (UM)

Mariati Norhashim

Multimedia University (MMU) - Faculty of Management

Noor Aishah Hassan

University of Malaya (UM) - Graduate Business School

Date Written: June 29, 2011

Abstract

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); ([1] proficiency and due professional care, [2] Management of auditing activities, [3] engagement planning, and [4] 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.

Keywords: Quality auditing, effectiveness, Malaysia

Suggested Citation

Mohd Amin, Norazlisham and Norhashim, Mariati and Hassan, Noor Aishah, Perception on Quality Environment (QE) Audit Effectiveness Amongst Malaysian Auditors (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. Available at SSRN: https://ssrn.com/abstract=2120145

Norazlisham Mohd Amin (Contact Author)

University of Malaya (UM) ( email )

Kuala Lumpur, Wilayah Persekutuan 50603
University of Malaya (UM)
Kuala Lumpur, Wilayah Persekutuan 50603
Malaysia

Mariati Norhashim

Multimedia University (MMU) - Faculty of Management ( email )

Persiaran Multimedia
Cyberjaya, Selangor Darul Ehsan
Malaysia

Noor Aishah Hassan

University of Malaya (UM) - Graduate Business School ( email )

Kuala Lumpur, 50603
Malaysia

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