Making internal audits business-relevant

Lenning, Jan; Gremyr, Ida

doi:10.1080/14783363.2017.1303891

Cited by 17 publications

(28 citation statements)

References 37 publications

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“…In general, research on internal audits of QMS is not extensive, which is surprising in light of accusations that QMS is limited in terms of value added to organisations (Ilkay & Aslan, 2012;Wayhan et al, 2002), and remains a primary concern in QM practice (Elg et al, 2011;Gremyr et al, 2019). Moreover, for internal audits, this is a mandatory activity for organisations with certified QMS and an activity with the potential to contribute to improvements (Kochan, 1993;Lenning & Gremyr, 2017;Meegan & Simpson, 1997). To advance this field and with the intention of contributing to practice and research, this discussion will focus on four overarching themes.…”

Section: Discussionmentioning

confidence: 99%

“…The full text of the reviewed papers was coded using a coding framework (Figure 2) that was developed both deductively and inductively. The deductively derived codes were: focus on content, context or process of change (Pettigrew, 1987), auditor position in relation to management (Lenning & Gremyr, 2017), research outcomes (Barratt et al, 2011), formal or actual competence (Ellström, 1998) and research strategies and data collection methods (Elg et al, 2020). Inductive codes were exemplified by coding if the Moher et al, 2009).…”

Section: Coding Framework Review and Analysismentioning

confidence: 99%

“…Furthermore, connecting the audit programme and audits to organisational needs and activities (Askey & Dale, 1994;Rippin et al, 1994;Roth, 2003) have been argued to produce positive effects, as auditors then have become better at assisting management teams in achieving organisational objectives (Alic & Rusjan, 2011;Roth, 2003). In terms of the process of auditing, scholars have also suggested educating the auditor on how to evaluate evidence (Roworth & Muir, 1999) and establishing a sponsor role to act as a bridge between auditor and management (Lenning & Gremyr, 2017).…”

Section: Introductionmentioning

confidence: 99%

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Unleashing the potential of internal audits: a review and research agenda

Lenning

Gremyr

2021

Total Quality Management & Business Excellence

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Research on internal audits of quality management systems is scarce, and no clear study exists that could guide practitioners in improving the auditing practice and help researchers advance existing knowledge. Thus, the aim of this paper is to review empirical research on internal audits of ISO 9001 to synthesise advice for increasing the value of internal audits and to establish a research agenda. The research method used in this paper is a systematic literature review. The result from a thematic analysis revealed two main causes for why internal audits should be improved, three main areas of what to improve, and three groups of suggestions for how audits can be improved. In conclusion, this review show that earlier research agrees on that internal audits focus too much on compliance and less on improvements, and that auditors should improve their knowledge, skills, and audit planning. The implications of this paper are consolidated in four propositions for future research, focusing the need for (1) more research contributing to both practice and theory, (2) enhanced focus on organisational needs and improvement opportunities, (3) changes in audit planning and auditor skills to enable process-oriented auditing, and (4) how to implement changes in internal auditing.

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Section: Discussionmentioning

confidence: 99%

Section: Coding Framework Review and Analysismentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

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Unleashing the potential of internal audits: a review and research agenda

Lenning

Gremyr

2021

Total Quality Management & Business Excellence

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“…Organizational culture is a crucial element that influences and defines audit consistency (Cole & Martin, 2018;Tomic et al, 2016). An analysis of current literature indicates a consensus that the quality of internal audits is directly affected by the prevailing work environment and values (Bergh, Hinna, Leka, & Zwetsloot, 2016;Jespersen, Hohnen, & Hasle, 2016;Lenning & Gremyr, 2017).…”

Section: Introductionmentioning

confidence: 99%

Impact of Accounting Information System on Internal Audit Quality: Mediating Role of Organizational Culture

Alawaqleh

2020

IJFR

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This study advances the Accounting Information System (AIS) study by exploring the relationship between the AIS internal audit quality. It develops a model based on literature and considers one significant variable of mediation that is organizational culture. The AIS is expected to influence internal audit quality in different contexts, particularly in developing countries. The research model validated using AMOS and SPSS version 25. Based on a sample of 183 internal auditors in Jordanian industrial SMEs, empirical findings support the relationship between AIS and internal audit quality; however, the impact is direct while the organizational culture partially mediates this relationship. The results indicate that the AIS help enhance internal auditors' quality and the organizational culture, ultimately improving internal audit quality. The implications are useful for academics, administrators, and policymakers interested in evaluating the impact of intervening variables on the AIS and the internal audit quality relationship.

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“…In an organisation holding a certified MS, internal audits are performed in order to understand whether the organisation's MS conforms to the MSS requirements such as PM requirements (ISO 9001:2008;ISO 9001:2015b). However, in order for internal auditors to add value beyond verifying conformance, it is vital to ensure relevant knowledge and understanding of the organisation's challenges in the area being audited (Lenning & Gremyr, 2017). As previous research has shown that PM practices can have a negative effect on explorative processes, it is of interest whether internal auditors apply MSS requirements for PM with a one-size-fits-all approach or with an adaptive approach, thus supporting the need for a dual focus on managing both exploitative and explorative processes such as ambidexterity.…”

Section: Introductionmentioning

confidence: 99%

Auditing of explorative processes

Lenning

2018

Total Quality Management & Business Excellence

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Process management is a central part of quality management concepts like Total Quality Management, methods like Six Sigma and Lean but also of management systems standards such as ISO 9001, where it is represented by different requirements on process design, process control and process improvement. Research has been conducted on process management and the understanding of exploitation and exploration, but also the sometimes negative effects from process management practices on exploration in organisations when operating in competitive environments. The purpose of this paper is to study if internal auditors adapt to explorative processes when auditing ISO 9001 process management requirements. This paper is based on a qualitative case study in a global company in the consumer electronics industry. The study points towards that internal auditors apply ISO 9001 MSS requirements for process control across the studied organisations and processes even though the audited organisations and processes were considered to be explorative and the environment competitive. Not adapting requirements for process management, to an explorative process in a competitive environment, can stunt an organisation's capability to be innovative, thereby negatively affecting its competitiveness.

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Making internal audits business-relevant

Cited by 17 publications

References 37 publications

Unleashing the potential of internal audits: a review and research agenda

Unleashing the potential of internal audits: a review and research agenda

Impact of Accounting Information System on Internal Audit Quality: Mediating Role of Organizational Culture

Auditing of explorative processes

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