Total Quality Management: Implications for Internal Audit

Managerial Auditing Journal

Volumn 9, Issue 4, 1994, Pages 11-18

  Hawkes, Lindsay C ^a   Adams, Michael B ^a  

^a MASSEY UNIVERSITY   (New Zealand)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0347341522     PISSN: 02686902     EISSN: None     Source Type: Journal    
DOI: 10.1108/02686909410056338     Document Type: Article

References (18)

1. Deming, W.E., Out of the Crisis, Massachusetts Institute of Technology, Cambridge, MA, 1986.
2. Garret, M.S. and Turman, K.G., “TQM in a Health Care Environment”, Internal Auditing (USA), Vol. 8, Fall 1992, pp. 78–83.
3. Institute of Internal Auditors (UK), “Total Quality Management: The Implications for Internal Audit Departments”, Professional Briefing Note, Number 1, London, 1992.
4. Peters, B.J., “TQM! What's In It for Us?”, Paper presented to the South Pacific Regional Convention of the Institute of Internal Auditors, Auckland, New Zealand, 3–6 March 1991.
5. Institute of Internal Auditors (UK), “Total Quality Management— The Implications for Internal Audit Units”, Internal Auditing (UK), November 1991, pp. 12–14.
6. Vinten, G., “Teaching Chaos: How to Manage Operational Audits”, Managerial Auditing Journal, Vol. 6 No 2, 1991, pp. 39–44.
7. Institute of Internal Auditors (UK), Statements and Guidelines for the Professional Practice of Internal Auditing, IIA, London, 1988.
8. Latzko, W.J., “The Cracks in Quality”, The Economist, 18–24 April 1992, pp. 63–4.
9. Stazyk, T.E., “Information Systems Auditing in the 1990s: A Business Approach”, Internal Auditing (USA), Vol. 7, Summer 1992, pp. 3–8.
10. Imai, M., Kaizen: The Key to Japan's Competitive Success, Random House Business Division, New York, NY, 1986.
11. For an approach which is distinctively risk-oriented, see Fitzgerald, J., “Data Flow Diagrams for Auditors, Part Two”, EDPACS Vol. 15 No. 5, 1987, pp. 1–7.
12. Chambers, A., Effective Internal Audits, Financial Times/Pitman Publishing, London, 1993.
13. Peters, T., Thriving on Chaos. Handbook for Managerial Revolution, Macmillan, London, 1987.
14. Grimwood, M. and Tompkins, C., “Value for Money Auditing — Towards Incorporating Naturalistic Approach”, Financial Accountability and Management, Vol. 2 No. 4, Winter 1986, pp. 251–71.
15. Strong TQM principles have been incorporated into some of the Institute of Internal Auditors' Standards (e.g. IIA Standard, 280 — Due Professional Care, IIA Standard, 560 — Quality Assurance) and its Code of Ethics.
16. Drucker, P.F., The Practice of Management, Pan Books, London, 1986.
17. A symbol of suspicion and distrust is the names or labels assigned to internal auditors by auditees. See, for example, Wilson, J.A. and Wood, D.J., “Naming the Auditor: Symbolism and Social Control”, Managerial Auditing Journal, Vol. 4 No. 4, 1989, pp. 7–13.
18. Capuder, L.F., “Total Quality Management and Internal Controls”, Internal Audit Alert, Vol. 12 No. 11, 1992, pp. 5–7.