تأثير الجودة الشاملة على مهنة المراجعة الداخلية

الملخص EN

Internal audit function deemed to be one of the most accounting issues, characterized as perpetually debatable and vulnerable to evolution academically and practically, whether, in terms of concept, objectives, or otherwise, due to status, scope or method of business or those who are responsible thereof or even its performance standards.

This is in order to easily adapt to fundamental changes in the surrounding environment.

The spread of total quality management application in business enterprises has led, on the other hand, to make some radical changes in the principles of the traditional entrance to internal audit.

No doubt, the application of these changes will result in the necessity of the development of the measurement of evaluating the level of the quality of audit services, in a manner that is agreeable with such changes.

So there is a desperate need to apply a new philosophy to manage the processes of internal audit and use an advanced method to perform it, on the account that, it has become a significant source of the value added of overall parties concerned in the enterprise.

The research aimed to achieve the following: 1.

Review the concept of quality in the internal audit as well as its significance and objectives.

2.

Knowledge of the basic principles of audit quality and the requirements of its sound application.

3.

Shed more light on the concept and objectives of qualitative control over the performance of the auditor.

4.

Knowledge of the effect of total quality environment on audit profession and how to improve its quality.

5.

Highlight the significance of the internal audit profession in the contemporary environment of the economic activity, which in turn impose the use of quality concept as a strategy to face the challenges of the environment.

To achieve the research objectives the following hypotheses have been tested: 1.

An enterprise which applies total quality program does not need a continuous improvement in the quality of internal audit services.

2.

There is a correlation that is statistically significant between the both scientific qualification and practical experience and the knowledge of the auditor of audit standards, on one hand, and the quality of performing the audit process on the other.

3.

There is a correlation that is statistically significant between the procedures of planning and carrying out audit task and the quality of performing audit process.

4.

There is a correlation that is statistically significant between the independence of management of internal audit and the quality of audit performance.

5.

There is a reverse correlation that is statistically significant between the strength of the procedures of applied quality control and the decrease of quality of audit sample.

Based on theoretical analysis and field study, made to examine said facts, the research has reached the herein after findings: 1.

Numerous findings of modern field accounting studies have shown that, the modern concept of quality has proved its effectiveness as a proposed instrument to achieve the continuous improvement in the quality of internal audit services and acquire competitive excellence thereof.

2.

Numerous enterprises have increased demand for the development of the measurements of internal audit performance, in order to measure the degree of realization of the objectives of the total quality strategy in internal audit management and its activities, with a view to make sound guidance and measure the positive contribution to achieve the enterprise strategic objectives and to keep pace with the latest changes, which might take place in the environment of economic activity.

3.

Pursuant to total quality philosophy, a sound measurement system of the level of audit quality should inform both audit management and audit team about expected risks as a result of irregularities of audit quality before a sufficient time, from being detected.

This is on one hand; however, the indicator of quality, on the other hand, should be an indicator which combined of a number of quantitative and descriptive measures to accurately evaluate the quality of audit services.

4.

There is almost an agreement among the opinions of researchers and professional institutions on the dependence of control over audit quality upon the lay down of such policies and procedures as to control, follow up and verify commitment to professional standards in overall audit domains.

In light of said findings, the research recommended the following: 1.

The research highly recommended auditors to comply fully to pursue knowledge on latest developments in the procedures and methods of audit, to keep pace with rapid and consecutive developments in the technology of electronic data processing in accounting ad audit spheres, to increase audit effectiveness to achieve both audit objectives and criterion of efficiency and technical training.

2.

The research fully recommended that control standards over audit quality should include, but a clear cut definition of the concept of audit quality, in order that the formulation of this concept may be performed in light of expectations of beneficiaries of audit services, in such a manner as to satisfy the social function of audit, on one hand, and to determine the responsible body for control over audit quality on the other, so that the same can be transformed into a form of committee which represents professional institutions and modern supervisory bodies.

3.

The research strongly recommended reconsidering the current organization of the audit profession in Arab countries, which is no longer keeping pace with such developments, which took place in the surrounding environmental circumstances of the audit profession, and no longer being able to achieve all desires of beneficiaries of audit services, let alone, it does not contain any rules relating to control over performance quality.

4.

The research particularly recommended that any audit standards to be laid down in the future to control over performance quality, should include integrated policies and procedures to control over quality, including enterprise factors and factors relating to audit team.