Search results

Internal auditing assumes an increased responsibility for the evaluation of entity operations as a service to management and the board of directors. Quality assurance review is the process through which assurance is obtained that the internal auditing department’s work is done in accordance with the Standards for the Professional Practice of Internal Auditing. This study examines the current practices of quality assurance review in South Africa. Although not all organisations surveyed do perform internal auditing quality assurance reviews, the organisations that do, benefit from them. Various methods are used in practice to perform internal and external quality assurance reviews. This study provides information on the processes and procedures used in quality assurance review programmes.

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.

This study aims to examine the moderating effect of internal control on the relationship between internal quality assurance implementation and higher education institution (HEI) quality.

The study employed a survey method with hypothesis testing using partial least squares-structural equation modelling (PLS-SEM) technique with a second-order analysis approach. The questionnaire survey was administered to 191 HEIs.

The results revealed that internal control and internal quality assurance implementations are positively associated with HEI quality. Additionally, internal control implementation strengthened the relationship between internal quality assurance and HEI quality.

This study adds to the body of knowledge on the moderating role of internal control in the HEI sector and its role in the non-economic aspect, namely, the HEI quality.

The purpose of this paper is to investigate the idea of internal service quality in public organizations. An attempt is made to determine the key elements that define the concept of internal service quality and to identify the factors that support the attainment of high levels of internal quality. Internal service quality refers to the quality of services offered between units and/or employees within an organization and achieving internal quality in public authorities can contribute to the sustainability of the public sector.

A survey was conducted among administrative staff of the publicly owned Greek Higher Education Institutions. The research instrument uses a three-level approach on internal service quality: individual, departmental and organizational. The model was tested using exploratory and confirmatory factor analysis.

Findings reveal a five-factor structure of internal service quality by adding the factors of interdepartmental quality and the human aspect of internal service provision. Analysis of the data suggests that internal service quality is dependent on the level of responsibility of the respondent’s job.

There is evidence that the individual internal service quality factor needs to be enhanced with more items. In addition, in order to gain generalizable results, further research should be conducted in various types of public organizations.

This study examines a questionnaire that evaluates internal service quality and proposes a basic five-factor model for estimating this type of service quality. It also triggers the use of internal service quality theory within public sector organizations.

This paper examines the moderating effect of good corporate governance on the association between internal information quality and tax savings.

This study uses a quantitative approach. It employs an Australian sample of analysis composed of 1,295 firm-year observations from the period 2017 to 2021. Data relating to corporate governance are hand-collected from the annual reports.

Based on the result of the analysis, this study demonstrates that the interaction between corporate governance and quality of internal information is positively associated with tax savings. Superior corporate governance is critical in activating the effect of internal information quality on tax savings. This finding is robust to a battery of robustness checks and additional tests.

This examination utilizes only publicly traded companies from one developed country.

For the company management, an effective governance structure must be at the top because it will determine the development of all other areas. This study emphasizes the need to continuously improve the effectiveness of corporate governance practices. For long-term investors, an important indicator that can be considered in assessing the “safety” of a company’s tax strategy is its corporate governance aspects. For regulators, this study is expected to assist regulators in creating a more adequate corporate governance implementation and disclosure package to be implemented by corporations in the future.

This study provides new evidence on a crucial construct that can strengthen the relationship between internal information quality and tax savings.

There is a great need for empirical research to evaluate internal organizations’ (e.g. information system department, accounting department, and purchasing department) service quality. In this study, a model to describe the interactions between internal organizations and the processes they serve is proposed. An empirical study is conducted based on the proposed model. It is observed that perceived quality‐oriented climate is one of the most important factors for determining the internal organization’s service quality. Problem resolution capability, keeping customers’ best interests in mind, and instilling customers’ confidence are also identified as among the determining variables for internal service quality.

This study, informed by the Situational Crisis Communication Theory, aims to suggest two primary response strategies that can be used for effective internal crisis communication during a pandemic situation, such as COVID-19. The effect of base response strategies on employees' perceptions of communication quality, leadership and relational outcomes were investigated.

An online survey of full-time employees in the United States was conducted.

The findings showed that for an instructing information strategy, not all types of information were equally associated with positive employee responses in terms of perceived quality of internal communication related to the COVID-19 pandemic and transformational leadership. Specific information that employees need to know in order to safely perform daily tasks, such as organizational protocols and thorough preparation, seem to be the most needed and desired information. Adjusting information was positively associated with employee perceptions of internal communication quality and perceptions of CEO leadership. Employees' perceived quality of internal communication affected by the base crisis response strategies were positively correlated with perceptions of transformational leadership and relational outcomes (i.e. employee trust in the organization, employee perceptions of the organization's commitment to relationships with employees, employee support for organizational decision-making related to COVID-19).

This study presents important theoretical and practical insights through an interdisciplinary approach that applies the theoretical framework and relationship-oriented outcomes of public relations to public health crisis situations.

This study aims to examine the joint effect of internal quality integration and product innovation on financial performance by considering the mediating roles of incremental and radical product innovation.

A theoretical framework was developed using the organizational capability view. Based on empirical survey data collected from 209 Chinese manufacturing firms, this research uses structural equation modeling and the bootstrapping method to test hypotheses.

The results show that internal quality integration positively impacts incremental and radical product innovation and financial performance. Further, incremental product innovation can promote radical product innovation. Both incremental and radical product innovation partially mediate the relationship between internal quality integration and financial performance.

The findings provide practical guidance for manufacturing companies to engage in quality integration and product innovation. Managers should encourage the internal functional departments to coordinate quality integration while promoting incremental and radical product innovation to occupy a larger market and achieve higher performance.

This research contributes to the literature in two ways. First, this study expands the theoretical research framework of the joint effects of quality integration and product innovation on financial performance. Second, through testing the mediating role of product innovation, this study provides empirical evidence for the intermediate role of internal quality integration for improving financial performance.

This study investigates internal control implementation contribution to quality management at higher education institutions (HEIs).

This study employed a qualitative method by conducting semi-structured interviews. The research respondents (interviewees) consisted of internal auditors, HEI management members and accreditation assessors of Indonesian HEIs. A total of 15 respondents were successfully interviewed to collect the data; 12 were from different HEIs, and 3 were from the HEI accreditation board.

This study deduced that internal control implementation could contribute to HEI quality management and improvement if integrated with other control policies, such as internal quality assurance, performance measurement systems and performance-based budgeting. By doing so, internal control corroborates total quality management (TQM) implementation within HEIs since it promotes employee empowerment and supervision, reduces budget wastage, increases the achievement of budget targets on output and outcome of programs and activities, enhances strategic and integrated system practices, provides reliable information for better decision-making, and promotes effective communication and coordination and good leadership culture.

The current study presents beneficial suggestions for HEI management on how internal control contributes to quality management at HEIs.

As suggested by Chalmers et al. (2019), most studies related to internal control were conducted in profit-oriented organisation settings, i.e. companies, and focused on their impact on economic aspects, such as profitability, cost efficiency and fraud mitigation. Meanwhile, internal control-related studies in the context of non-profit-oriented organisations, such as HEIs, and their role in non-economic aspects, in this case, the quality management in HEIs, is still lacking.