טכניון מכון טכנולוגי לישראל
הטכניון מכון טכנולוגי לישראל - בית הספר ללימודי מוסמכים  
M.Sc Thesis
M.Sc StudentShternberg Liora
SubjectA Model for the Evaluation of Internal Quality Audits
Effectiveness
DepartmentDepartment of Quality Assurance and Reliability
Supervisor Dr. A. Zonnenshain


Abstract

This research is addressing the added-value of internal audit process issue, by forming a model that specifies the main factors affecting the added-value of audits and presenting recommendations for improvement of the common, "traditional" internal audit process, so it will become an added-value process for the organizations.

The research model and recommendations were formed and presented based on a survey done in 3 organizations, and an extended literature review of the subject, presenting the problems in the current internal audits process, discussing the added-value subject including specification of positively influencing factors and damaging factors to the added-value of the audits process.

The survey included reviews of 84 participants - auditors and auditees, and examination of nearly 260 internal audit final reports and 1100 audit findings. Also, a definition of five measurements, measuring the added-value of internal audits was a part of the survey process. Three of the measurements determined, represent different aspects of the corrective action implementation and the other two represent the degree of satisfaction of the auditees from the audit's actual contribution to their processes and work.

The research assumptions suggest that auditor's professionalism, management's support and auditor-auditees' cooperation extent have influence on the added-value gained from the internal audit process.

The research findings indeed verify the assumptions raised by proving the existence of correlation between the auditor's professionalism, management's support and different aspects of auditor-auditees cooperation and the added-value measurements.

Recommendations for continual researches include: an effective approach development for management processes audit conduction and further development of objective measurements and tools for the measurement of the internal audits added -value.