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The effect of using six-sigma methodology in the activation of the internal audit function of economic units / Analytical Exploratory Study | ||
| Journal of Administration and Economics | ||
| Article 1, Volume 0, Issue 100, 2018, Pages 198-212 | ||
| Author | ||
| Nada Abdul Razak Sulaiman | ||
| Abstract | ||
| The internal auditing function in Present time is one of the important functions in the economic units, due to from the wide expansion of business field and the significant developments in the financial and management fields and in increasing competition among economic units and , hence, increasing the management's inability to carry out the auditing and control functions. The need for internal auditing function has arose to detect errors, which is the same essential goal of six-sigma that is represented by activating the role of control in all fields including the internal auditing function in order to be able to fulfill the different beneficiaries' needs. It has been concluded that there is a strong correlation between both internal auditing function and six- sigma and there is a strong moral influential correlation between six- sigma and the function of the internal auditory. | ||
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