Purpose – The purpose of this paper is to investigate how the internal audit can contribute to an improvement in business performance. The goal is to develop a theoretical model of the integration of quality management systems (QMS) and an internal audit within a broader managerial system and...

Purpose – Quality certification to international standards is an obligatory requirement for automotive and truck industry suppliers of original equipment manufacturers (OEMs). The unique aspect of companies that had their foundation in research and development (R&D) and evolve to operations is...

Purpose – In order to stimulate the interest of company management in the business perspective of internal audit this paper aims to investigate the possibilities of using internal audit as a helpful managerial tool and describes the benefits of such use. Design/methodology/approach – The...

The US restaurant industry and the food‐service industry have undergone tremendous changes during the last decade owing to demographic changes, changes in the family structure, the increase in the number of working women and senior citizens, advances in technology (inventory management,...

This paper uses questionnaires from and interviews to examine the level of co‐operation and co‐ordination between directors of internal audit departments, and partners and managers in external audit firms in Saudi Arabian companies. The results revealed that external auditors expressed...

Purpose – The purpose of the study is to identify factors impacting the effectiveness of internal audit services. Design/methodology/approach – Based upon a case study of a large public sector higher educational institution in Ethiopia, the paper examines how internal audit quality,...

Purpose – The purpose of this paper is to report on the suitability of an ISO standard to create an internal control assessment model, which effectively acts as a control system template and mental model to evaluate compliance with the Know Your Customer (KYC) and anti‐money laundering (AML)...

Purpose – The purpose of this paper is to introduce the continuous auditing system based on continuous monitoring and its implementation methodology; also to present a systematic case study of actual continuous auditing systems implemented in the financial industry and the manufacturing...