Improving the quality of internal audit functions through total quality management

Abstract

In today’s fast‐paced and ever‐changing audit environment, an improved quality of the internal audit function is essential to the success of internal auditors. Suggests total quality management (TQM) as a means of achieving continuous quality improvements in internal audit functions. Proposes primarily to: examine TQM principles and their relevance for internal audit functions; and discuss the benefits of proper implementation of TQM techniques and tools for internal auditing departments, internal auditors, and their organization. The TQM principles discussed should be useful for internal audit departments striving for continuous improvement of the quality of their services.

Citation

Rezaee, Z. (1996), "Improving the quality of internal audit functions through total quality management", Managerial Auditing Journal, Vol. 11 No. 1, pp. 30-34. https://doi.org/10.1108/02686909610105584