Prior studies have shown that Quality Environment (QE) auditing is an effective management tools, \r\ni.e. in improving housekeeping and environmental performance. There are limited studies aimed at \r\nidentifying factors contributing to the effectiveness of QE auditing. Based on the framework \r\nstudying factors contributing to internal audit effectiveness, this paper attempts to examine such \r\nfactors in QE context. By identifying the potential differences of priority factors that lead to \r\neffectiveness, result of this study contributes to the improvement of quality audit process and \r\nmanagement of QE certification auditing. This paper explores the differences of perception \r\nbetween management and executive levels on the prioritization factors that contribute to the audit \r\neffectiveness of Quality Environment (QE) audit. The study was conducted at an organization that is \r\nresponsible for promoting QE certification both in private and government sectors in the Malaysian \r\nenvironment. Although the results show mixed response between the levels, the researchers found \r\nthere is some similarity of prioritization on the top three factors that contribute to the QE audit \r\neffectiveness between management and executive level. Since this study only focuses on perception \r\nof the factor that contributes to the effectiveness, another focus such as measuring the effectiveness\r\nwill be an interesting area to explore for future research. Furthermore, a larger scale of study \r\nwould contribute to the generalization of quality auditing series.
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