Total Quality Management: Implications for Internal Audit
Abstract
Total Quality Management (TQM) will have major implications for the internal audit function. Argues that TQM concepts, such as people empowerment, are incompatible with traditional notions of compliance with prescribed internal controls, policies and procedures. Suggests that the fundamental principles which govern the practice of internal audit are incompatible with TQM environments. Examines a number of scenarios to assess the impact of TQM on the internal audit function. These issues may offer a basis for the conduct of further research.
Keywords
Citation
Hawkes, L.C. and Adams, M.B. (1994), "Total Quality Management: Implications for Internal Audit", Managerial Auditing Journal, Vol. 9 No. 4, pp. 11-18. https://doi.org/10.1108/02686909410056338
Publisher
:MCB UP Ltd
Copyright © 1994, MCB UP Limited