Perception on Quality Environment (QE) Audit Effectiveness amongst Malaysian Auditors

This paper explores differences of perception between management and executive levels on the factors that contributes to the audit effectiveness of Quality Environment (QE) audit. The study conducted focused on four (4) components extracted and adopted from internal auditing's International Professional Practice Framework (IPPF); ([1] proficiency and due professional care, [2] Management of auditing activities, [3] engagement planning, and [4] communicating result). The study conducted at an organization that is responsible for promoting QE certification locally both in private and government sectors. By identifying the differences of priority factors that leads to effectiveness, this study contributes to the improvement of quality audit process and management of QE certification auditing. The finding shows mixed response between the two levels towards the factors contributing to the Quality Environment certification audit effectiveness.