Search results

1 – 10 of over 74000
Article
Publication date: 12 December 2022

Salvatore Polizzi, Fabio Lupo and Sara Testella

Quality Assurance and Improvement Program (QAIP) is defined as “an ongoing and periodic assessment of the entire spectrum of audit and consulting work performed by the internal…

Abstract

Purpose

Quality Assurance and Improvement Program (QAIP) is defined as “an ongoing and periodic assessment of the entire spectrum of audit and consulting work performed by the internal audit (IA) activity”. QAIP is an important component of internal auditors’ commitment to improve internal audit (IA) quality. The pressure towards improvement is urgent for central banks, in light of the vulnerabilities of their IA functions identified by the International Monetary Fund. The authors analyse the professional standards and the literature on IA and QAIP, aiming to propose general considerations to enhance IA quality and to develop and maintain a QAIP, with reference to central banks, also shedding light on the synergies among IA, QAIP and total quality management (TQM).

Design/methodology/approach

This paper reviews the most relevant professional standards in light of the professional and academic literature regarding IA quality, QAIP and their relationship with TQM. The analysis of these sources represents an important step to identify general measures to improve IA quality and develop effective QAIP in central banks.

Findings

This analysis shows that it is important to understand the rationale behind the development of an IA function and its theoretical and practical foundation, especially for complex organisations such as central banks. In addition, the authors show that QAIP represents an important tool to exploit the synergies between TQM and IA. These synergies could result in higher levels of quality for the IA function and more effective implementation of TQM within the whole organisation. Lastly, the authors provide practical suggestions to support the implementation of an effective QAIP in central banks and to spread TQM philosophy within the organisation.

Originality/value

The authors contribute to the scant literature on IA quality and QAIP by focusing on central banks and shedding light on the relationship with TQM. Regardless of their importance, these topics have been largely neglected by the extant literature.

Article
Publication date: 1 October 2004

M. Marais

Via the Institute of Internal Auditors, founded in 1941, the internal auditing profession actively promote the quality of internal auditors and internal audit activities. Since…

1021

Abstract

Via the Institute of Internal Auditors, founded in 1941, the internal auditing profession actively promote the quality of internal auditors and internal audit activities. Since 1999, internal auditing standards have been revised. From 1 January 2002, all internal audit activities/any consultant rendering internal auditing services must undergo quality control, according to the provisions of Attribute Standard 1300. The revised internal auditing standards on quality control in internal audit activities reflect fundamental changes for the internal auditing profession. This article analyses the formal prescriptions and guidelines on quality in internal audit activities contained in the internal auditing standards and related practice advisories.

Book part
Publication date: 17 May 2021

Kay Maddox-Daines

This study compares quality assurance across two case studies in the UK; a commercial organization operating in the private sector and a university. Case Study A is a private…

Abstract

This study compares quality assurance across two case studies in the UK; a commercial organization operating in the private sector and a university. Case Study A is a private education organization specializing in the delivery of business and management programs. Case Study B is a university that delivers courses across four academic schools and through a number of partnerships. The business school offers a range of undergraduate and postgraduate degrees in business management, economics, accounting, events, tourism, marketing, entrepreneurialism, and human resources. Semi-structured interviews were conducted with 11 organizational members from across the two organizations including 8 academics/tutors, 6 of whom are also employed as external examiners and/or external quality assurers (EQAs). The study compares the remit of both EQA working on behalf of awarding bodies and external examiners working on behalf of universities. The EQA role is conceptualized as an “arbiter of standards” whereas the external examiner is more likely to be considered as “critical friend.” This variance in conception has important implications for the way the process of quality assurance is conducted and utilized in support of program and institutional development. The research finds that one of the most significant differences between quality assurance processes in Case Studies A and B is the way in which student feedback is collected and utilized to support and enhance the process of review. This chapter provides recommendations designed to capitalize on the value of the quality assurance process through greater alignment of teaching and assessment strategy and policies and procedures in practice.

Details

The Role of External Examining in Higher Education: Challenges and Best Practices
Type: Book
ISBN: 978-1-83982-174-5

Keywords

Book part
Publication date: 17 May 2021

Mikhaila Burgess and Helen Phillips

A key role of the external examiner is to review student work submitted for assessment plus the feedback and grading undertaken on that work by academic staff. The aim of this is…

Abstract

A key role of the external examiner is to review student work submitted for assessment plus the feedback and grading undertaken on that work by academic staff. The aim of this is to ensure equitability between the assessments of individual students’ achievement and consistency and comparability across courses throughout the program and with commensurate study levels and programs at other institutions, whilst safeguarding academic standards. The variety of assessment-types that an external examiner may review can be diverse. When the primary focus of the work being assessed is tangible, such as with written examinations or assignments, external examiners are able to view student achievements and assessor actions through a lens comparable to that of the original assessors. However, this process cannot adequately capture assessment-types where the only evidence is proxies to the original achievement. In this chapter, the authors explore the concept of authentic assessments, the benefits of incorporating them within study programs, identify challenges pertaining to their presence to holistic quality assurance (QA) processes in general, and the role of the external examiner in particular. The authors will demonstrate how adopting non-intrusive technologies for recording and verifying authentic assessment practices can strengthen the QA process for the benefit of all stakeholders. For illustration, a case study is employed to demonstrate how these challenges have been tackled regarding performance-based authentic assessments at an institution in Norway. The chapter concludes with a summary plus a call to arms for further research into how quality and consistency can be assured when authentic assessments are employed.

Details

The Role of External Examining in Higher Education: Challenges and Best Practices
Type: Book
ISBN: 978-1-83982-174-5

Keywords

Article
Publication date: 1 April 1991

Tito Conti

Second of a two‐part series. Suggests that external, third‐party assessment schemes no longer meet the needs of total quality organizations and that what is needed is a self…

Abstract

Second of a two‐part series. Suggests that external, third‐party assessment schemes no longer meet the needs of total quality organizations and that what is needed is a self‐assessment process, based on a new reference model, capable of unifying an organization′s diverse assessment criteria regarding total quality. Highlights the “quality sub‐system” as the most important component in self‐assessment and examines a possible model in detail, including its relationship to the organizational system model. Concludes by summarizing ways in which external assessment can be improved significantly through incorporating these self‐assessment methods.

Details

The TQM Magazine, vol. 3 no. 4
Type: Research Article
ISSN: 0954-478X

Keywords

Article
Publication date: 1 March 1991

Tito Conti

First of a two‐part series. Examines current schemes for self‐assessment and their limitations. Proposes a new method of measuring organisational excellence and continous…

Abstract

First of a two‐part series. Examines current schemes for self‐assessment and their limitations. Proposes a new method of measuring organisational excellence and continous improvement. Suggests what is needed is an “assessment model” of the company′s quality goals and results, created and analysed through surveys and measurement.

Details

The TQM Magazine, vol. 3 no. 3
Type: Research Article
ISSN: 0954-478X

Keywords

Book part
Publication date: 28 September 2020

Nükhet Çıkrıkçı

In this chapter, Turkish educational system and institutional quality assessment initiatives of education are explained. And also, the relationship between educational quality

Abstract

In this chapter, Turkish educational system and institutional quality assessment initiatives of education are explained. And also, the relationship between educational quality assurance (QA) in Turkey and issues of effective schooling is summarised in terms of Turkish literature.

Education is widely accepted as a lifelong process. The school is an institution established in order to provide qualified education which contains complex and more abstract knowledge and ideas as well as literacy and simple numerical skills to the students. Each country has basically established education systems and educational institutions to ensure social integration, continuity and stability, and to sustain the social and cultural heritage of a society. Education in Turkey is one of the state’s basic functions according to the constitution and performed under the supervision and control of the state with the declaration of the Republic of Turkey. Ministry of National Education is responsible for the implementation of all education activities centrally managed in the Republic of Turkey. Higher Education Council (YÖK) is responsible for the management and thus the quality processes of the higher education institutions in Turkey. Two major attempts in this perspective are YÖK, which assesses the institutions with standards which are coherent with international accreditation institutions, and Higher Education Quality Council (YÖKAK), an independent and specific council which is established by YÖK. YÖK and YÖKAK are governmental-based quality-assessment institutions. Association for Evaluation and Accreditation of Teacher Colleges’ Educational Programs (EPDAD) is also an independent institution for quality assessment of education faculties which focusses on teacher training and education. The purpose of EPDAD is to strengthen the student learning in formal training and to ensure the quality standards for candidate teachers. Any undergraduate programme which meets the standards of EPDAD is accredited for three years. Standards of EPDAD are detailed in this chapter.

Details

From Pedagogy to Quality Assurance in Education: An International Perspective
Type: Book
ISBN: 978-1-83867-106-8

Keywords

Article
Publication date: 4 September 2017

Huu Cuong Nguyen, Colin Evers and Stephen Marshall

The purpose of this paper is to investigate the development of Viet Nam’s approach to higher education quality assurance during the past dozen years since its establishment…

Abstract

Purpose

The purpose of this paper is to investigate the development of Viet Nam’s approach to higher education quality assurance during the past dozen years since its establishment, focusing on the achievements and challenges.

Design/methodology/approach

This is a desktop analysis study. The paper analyses the policies and practices related to the development of Viet Nam’s higher education accreditation system by reviewing associated literature.

Findings

The research has found out that there are several achievements, including: the development of the accreditation framework; establishment of accrediting agencies; completion of almost universities’ self-assessment reports; implementation of external assessment exercise at some institutions, a few of which were awarded accreditation certificates. However, there remain a number of challenges related to the independence of the accrediting agencies, human resources, accreditation standards and criteria, institutions’ awareness about accreditation and the pace of accreditation implementation.

Research limitations/implications

The primary limitation of this study is the research methodology which merely relies on document analysis. It would be more credible if the findings could be triangulated with data taken from other sources such as interviews with key stakeholders.

Originality/value

On the basis of the analysis of achievements and challenges at both macro and micro levels, discussion and recommendations are made for future policy-making and management in the field of higher education accreditation.

Details

Quality Assurance in Education, vol. 25 no. 4
Type: Research Article
ISSN: 0968-4883

Keywords

Article
Publication date: 1 December 1995

Clive Colling and Lee Harvey

Discusses the different forms of external enquiry into theoperations of HEIs that constitute existing quality control, assuranceand assessment processes and procedures. Proposes…

2693

Abstract

Discusses the different forms of external enquiry into the operations of HEIs that constitute existing quality control, assurance and assessment processes and procedures. Proposes that external scrutiny of operations should adopt an approach that ensures accountability, enhances quality, is practical, efficient, effective and offers a degree of autonomy. Asserts that putting continuous quality improvement into practice in higher education requires the implementation of key principles of procedure and practical team approaches which are currently far from endemic across institutions. Describes and explains how the identification of specific roles and responsibilities within academic teams can provide one way of successfully establishing the link between quality control, assurance and assessment and the process of continuous quality improvement in the provision of higher education.

Details

Quality Assurance in Education, vol. 3 no. 4
Type: Research Article
ISSN: 0968-4883

Keywords

Article
Publication date: 15 June 2015

Jaroslav Nenadál

The paper aims to sum up the principal and original set of information related to the special project covered by Czech Ministry of Education, Youth and Sports, which was oriented…

1582

Abstract

Purpose

The paper aims to sum up the principal and original set of information related to the special project covered by Czech Ministry of Education, Youth and Sports, which was oriented to quality assurance and assessment at Czech higher education institutions. It brings main results and lessons learned from comprehensive quality assessment methodology pilot testing.

Design/methodology/approach

Brainstorming conferences, seminars, comparative analysis, interviews, design review and validation were used by the expert team to develop and to test the comprehensive quality assessment methodology.

Findings

The EFQM Excellence Model is the most comprehensive tool for quality assurance and quality assessment. It is pragmatic and practical, but it is necessary to adapt this model for effective use at Czech higher education institutions as a set of assessment criteria. The comprehensive quality assessment approach does not only examine what universities and other higher schools have achieved in the past (through lagging indicators), but it also includes assessment of their potential for the future through the so-called leading indicators.

Research limitations/implications

The pilot testing of designed methodology of comprehensive quality assessment was performed within 12 Czech higher education institutions, but the lessons learned have common validity for any Czech higher education institution.

Originality/value

The proposed methodology of comprehensive quality assessment is a quite new approach from the point of Czech higher education institutions view. It offers new and efficient tool for next higher schools and universities development.

Details

International Journal of Quality and Service Sciences, vol. 7 no. 2/3
Type: Research Article
ISSN: 1756-669X

Keywords

1 – 10 of over 74000