scholarly journals Software development internal audit quality with ISO 9001

2020 ◽  
Vol 1567 ◽  
pp. 032037
Author(s):  
DA Efrilianda ◽  
MA Muslim ◽  
AT Putra ◽  
A Purwinarko
Keyword(s):  
Software Development ◽  
Audit Quality ◽  
Internal Audit ◽  
Iso 9001

scholarly journals IMPLEMENTASI AUDIT MUTU INTERNAL ISO 9001 PADA SISTEM MANAJEMEN RSUD KAYU AGUNG KABUPATEN OKI

2019 ◽  
Vol 10 (1) ◽  
pp. 30
Author(s):  
Septiani Fransisca ◽  
Sabeli Aliya
Keyword(s):  
Audit Quality ◽  
Linear Regression Analysis ◽  
Internal Audit ◽  
Simple Random Sampling ◽  
Iso 9001 ◽  
Primary Data ◽  
Internal Quality ◽  
Cluster Sampling ◽  
Calculation Results ◽  
Quantitative Descriptive

Many companies have implemented ISO 9001 but no research has focused on the factors that made up the internal audit quality variables. This research took place at the Rumah Sakit Umum Daerah of Kayu Agung of Ogan Komering Ilir Regency. This research used quantitative descriptive method. The population was stakeholders related to the entity, the sample used cluster sampling and simple random sampling. The data used primary data derived from the dispersed questionnaire. The distribution of questionnaire was conducted in 2018. The technique of data analysis used validity test, profitability test, and normality test. In analyzing the researchers used simple linear regression analysis. The calculation results showed the value of R Square was 0.629. This meant that 62.9% of the Kayu Agung Hospital Management System in Ogan Komering Ilir Regency was influenced by the ISO 9001 Internal Quality Audit.

ANALISA ATAS PELAKSANAAN AUDIT MUTU INTERNAL UNTUK MENGEVALUASI EFEKTIFITAS PENERAPAN SISTEM MANAJEMEN MUTU ISO 9001:2000 (Studi Kasus pada PT. Murni Cahaya Pratama)

2019 ◽  
Vol 6 (1) ◽  
pp. 71
Author(s):  
Syarief Gerald Prasetya
Keyword(s):  
Quality Management ◽  
Management System ◽  
Audit Quality ◽  
Quality Management System ◽  
Internal Audit ◽  
International Standards ◽  
Assessment Process ◽  
Iso 9001 ◽  
Internal Quality

Quality of Internal Audit is an activity which is very important and is a requirement in the implementation of ISO 9001:2000 standard, which aims to monitor the quality of the verifying the suitability and effectiveness of the implementation of the system of quality compared to the reference standards and policies that have been determined. Quality of Internal Audit is an assessment process and system to see whether the processes and systems in line with documented procedures and to see the effectiveness of the procedure. By doing this assessment, the company will know the condition or situation at this time. In the end, the results of this audit will be used as a tool / material improvement in the action / prevention of at improvement. Therefore, international standards emphasize the importance of audits as a means of monitoring and verification.  ISO 9001:2000 is an international standard for quality management system. ISO 9001:2000 define the requirements and recommendations for the design and evaluation of a quality management system, which has the goal to ensure that an organization will provide products that comply with the requirements specified. The ISO 9001:2000 is only quality management standard and is not a standard product. But expected that the product resulting from  international quality management system will has a suitable quality this.  Implementation of Internal Audit Quality in the PT. Murni Cahaya Pratama program showed that the Internal Audit Quality is in accordance with plans and procedures. Results of Internal Audit Quality use as the improvement efforts for both systems, processes and products. The quality management system ISO 9001:2000 which is applied in PT. Murni Cahaya Pratama quite effective and efficient. However, there are several things that indicate the occurrence of inefisiensi and inefektivitas, this can be viewed from the inconsistency or the findings found at time internal audit been held of it occurs because human error  and the lack of knowledge and understanding of the importance of documentation, especially new employees .   Advice from the author on the results of the Internal Quality Audit was done in PT. Murni Cahaya Pratama is, for 2009 ISO 9001:2000 and Internal Quality Auditor training should been held immediately, so that all employees understand the importance of procedures and can implemented in their daily activities. Also to improve auditor's ability. Set procedures for the return of goods from the customer (return), so that when the Technical Service bring the returned goods it can be treated accordance with the procedures applicable. Consistent in their assessment of suppliers and maintain records of these assessments. Keywords: Internal Audit Quality, Quality Management System ISO 9001:2000 

scholarly journals ANALISIS PERANAN AUDIT MUTU INTERNAL SEBAGAI ALAT BANTU DALAM MENUNJANG EFEKTIVITAS MANAJEMEN PADA STMIK STIKOM INDONESIA

2017 ◽  
Vol 3 (2) ◽  
pp. 190
Author(s):  
Ayu Gede Willdahlia
Keyword(s):  
Quality Management ◽  
Management System ◽  
Audit Quality ◽  
Quality Management System ◽  
Internal Audit ◽  
Iso 9001 ◽  
Literature Study ◽  
Campus Environment ◽  
Existing Problems ◽  
Audit System

<p><em>Educational institutions are one of the growing organizations with the complexity of existing problems. Started from applying Tri Darma Perguruan Tinggi, where lecturers are required to be able to carry out teaching activities, research and dedication to the sustainable society every year. In addition to the activities undertaken in campus environment as a whole that already underway requires an evaluation conducted to maintain the quality. In addition, management also requires and goals to be achieved. A tool for evaluating and monitoring activities and can be used as a prevention tool and a decision maker in problem solving that occurs. Internal audit is a tool used in STMIK STIKOM Indonesia to ensure the activities at the institution have been run in accordance with the procedures they have. The institute hopes to improve management effectiveness in every field. Mismatch implementation of the procedure that occurs is a problem that must be overcome to know how effective internal audit quality is done so as to improve the effectiveness of management in solving existing problems.</em></p><p><em>From the problems disclosed, the author tries to conduct research on STMIK STIKOM Indonesia. The purpose of this study is to find out how effective the implementation of Internal Audit existing in the institution and to know the role of Internal Audit in supporting the achievement of effectiveness in STMIK STIKOM Indonesiamanagement. The research was conducted by analyzing Internal Audit system at STMIK STIKOM Indonesia. The research phase starts from literature study then continued with data collection needed in research. After all the data collected proceed with the analysis. Based on the results of questionnaires dissemination and hypothesis testing conducted, that the implementation of internal audit in STMIK STIKOM Indonesia has been adequate and internal audit also play a role in supporting the effectiveness of the implementation of ISO 9001: 2008 quality management system. Itsconcluded that the presence of adequate internal audit will assist management in achieving the effectiveness of the implementation of ISO 9001: 2008 quality management system.</em></p>

Audit Reviewers' Judgments in Multiple Client Audit Environments

2017 ◽  
Vol 29 (2) ◽  
pp. 1-9 ◽  
Author(s):  
Sudip Bhattacharjee ◽  
Mario J. Maletta ◽  
Kimberly K. Moreno
Keyword(s):  
Audit Quality ◽  
Internal Audit ◽  
Contrast Effects ◽  
Comparative Information ◽  
A Current

ABSTRACT This study replicates Bhattacharjee, Maletta, and Moreno (2007), who find that audit preparers are susceptible to contrast effects in a multi-client environment. We demonstrate that auditors in the role of reviewers are also susceptible to contrast effects from a prior client. Audit reviewers' assessments of internal audit quality of a current client were significantly affected by the quality of the internal audit group of a client they previously reviewed. Specifically, when auditors first reviewed a client with a weak internal audit group they assessed the subsequent moderate internal audit group as being of higher quality than when they first reviewed a prior client with a strong internal audit group or did not review a prior client. Reviewers' documentation of evidence was also influenced by comparative information from the prior client. These results corroborate the key findings of Bhattacharjee et al. (2007) and confirm audit reviewers' susceptibility to contrast effects.

The impact of audit committee characteristics on internal audit professionalization: empirical evidence from Greece

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Christina Vadasi ◽  
Michalis Bekiaris ◽  
Andreas G. Koutoupis
Keyword(s):  
Empirical Evidence ◽  
Audit Committee ◽  
Audit Quality ◽  
Research Question ◽  
Internal Audit ◽  
Audit Committees ◽  
Annual Reports ◽  
Substantial Impact ◽  
Content Type ◽  
The Impact

Purpose This paper aims to provide empirical evidence of the association between audit committee characteristics and internal audit quality through internal audit professionalization. Design/methodology/approach The investigation of the research question was based on 45 usable responses that were received from a survey of chief audit executives from firms listed on the Athens Stock Exchange and combined with publicly available information from annual reports. Findings The results indicate that audit committee characteristics (independence, diligence through frequent meetings and interaction with internal audit through valuation) influence internal audit professionalization. In addition, they demonstrate that internal audit professionalization is also influenced by CEO duality and firm’s external auditor. Practical implications The findings of this study have implications for audit committees wishing to improve their overall effectiveness, by identifying areas with substantial impact on internal audit quality. Moreover, regulators of corporate governance bodies can also benefit from the results to strengthen audit committee’s efficiency regarding internal audit function oversight. Originality/value The results add to the literature on the discussion of internal audit professionalization and complement the work of other researchers in the field of audit committee’s impact on internal audit quality/effectiveness. This study attempts to fill a gap in the literature on the effect of audit committee characteristics on internal audit professionalization, an element introduced from an institutional theory perspective.

Sign in / Sign up

Export Citation Format

Share Document