Quality Audits as a Tool for Quality Improvement in Selected European Higher Education Libraries

Balagué, Núria; Düren, Petra; Juntunen, Arja; Saarti, Jarmo

doi:10.1016/j.acalib.2014.01.002

Cited by 8 publications

(2 citation statements)

References 10 publications

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“…The various improvement opportunities identified and reported as recommendations in the Internal Audit Report corroborated the arguments of Birkmire et al (2007), Balagué et al (2014) and Gantz (2014) regarding the complementary role of auditing in identifying areas with this potential.…”

Section: Findings and Discussionsupporting

confidence: 55%

Applications of business governance and the Unified BPM Cycle in public credit recovery activities

Nascimento¹,

Baldam²,

Costa

et al. 2019

BPMJ

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Purpose The performance of the state machine has been the subject of research and innovative practices, which seek to explore its sources of knowledge and improve its internal processes. Business governance and business process management (BPM) occupy a prominent position in these studies. The purpose of this paper is to analyze the full implementation of the Unified BPM Cycle in operational activities to recover federal public credit, from the implementation of the corporate governance structure to the audit of the processes implemented. Design/methodology/approach The case was developed in a federal public advocacy body and used a predominantly qualitative multi-method approach. The phases were organized using the research project matrix, and the predominant research procedure was action research. The information was obtained through questionnaires, observation and focus groups. Findings A corporate governance structure was designed for the activities surveyed. Papers and responsibilities were defined. Processes were prioritized, improved and documented, and as a result of the implemented control, personal and organizational results gained greater visibility. Research limitations/implications Because this is a single case study, it would be advisable to apply the method used in similar organizations to enrich the analysis presented in this study and compare the results. Practical implications This paper contributes to the consolidation of the knowledge about the practical application of the researched subjects and foments the applied research to the public management. Originality/value This paper describes an empirical case study about the integrated application of activity governance and the Unified BPM Cycle in operational activities and studies all phases of implementation, providing a broader perspective of their impact on these activities. The road map used can serve as a reference for future research in the area of public credit recovery.

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Section: Findings and Discussionsupporting

confidence: 55%

Applications of business governance and the Unified BPM Cycle in public credit recovery activities

Nascimento¹,

Baldam²,

Costa

et al. 2019

BPMJ

View full text Add to dashboard Cite

show abstract

“…This change is believed to be more effective and value-adding. However, such a shift requires improvements in the skills and competencies of internal auditors (Abuazza et al , 2020; Balague et al , 2014; Berlitz and Gaelzer, 2009; Bernardo et al , 2010).…”

Section: Introductionmentioning

confidence: 99%

Lean Six Sigma, effectiveness, and efficiency of internal auditing

Asnaashari,

Khodabandehlou

2023

IJLSS

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Purpose In light of the recent changes in the internal audit (IA) landscape, the role of auditors has undergone a significant transformation. This paper aims to investigate the effects of applying Lean Six Sigma (LSS) techniques on the effectiveness and efficiency of IA. Design/methodology/approach The study used a quantitative approach, surveying Iranian internal auditors with a sample size of 384 participants. Data analysis involved confirmatory factor analysis and structural equation modeling. Findings The analyses demonstrate a significant association between LSS application and IA effectiveness and efficiency. In addition, an exploratory analysis indicates that the application of LSS techniques by less experienced internal auditors had a reverse effect on IA function quality as a component of IA competency. However, IA motivation factors, including education and position, did not mediate the impact of LSS on IA effectiveness and efficiency. Research limitations/implications This study was conducted with Iranian internal auditors, which may limit the generalizability of the findings to other countries. However, the primary academic implication of this research lies in its novel perspective on emphasizing the concept of continuous improvement in IA through the use of LSS techniques. By focusing on the need for internal auditors to add value to the business in new ways, this research contributes to the literature on IA quality. Practical implications This study has significant implications for the effective management of IA departments. By promoting the application of LSS techniques in IA, lean auditing is enhanced, and IA can create value by improving the quality of its functions. Moreover, IA regulators can benefit from this study as it emphasizes providing guidance and training on LSS techniques to enhance IA skills. Originality/value This research is pioneering in applying LSS methodology to enhance the effectiveness and efficiency of internal auditing. It also considers the integration of lean thinking into current audit practices, making it unique and valuable in internal auditing research.

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Quality, Universities and Their Libraries

Atkinson

2016

Quality and the Academic Library

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Quality Audits as a Tool for Quality Improvement in Selected European Higher Education Libraries

Cited by 8 publications

References 10 publications

Applications of business governance and the Unified BPM Cycle in public credit recovery activities

Applications of business governance and the Unified BPM Cycle in public credit recovery activities

Lean Six Sigma, effectiveness, and efficiency of internal auditing

Quality, Universities and Their Libraries

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