Meningkatkan Kualitas Fungsi Audit Internal Melalui Total Quality Management

Abstract

In its rapid development and ever-changing audit environment, the enhanced quality of internal audit function is critical to the success of internal auditors Suggesting the total quality management (TQM) as a tool for achieving the continuous quality of internal improvements the audit function mainly examines TQM principles and their relevance to internal functions audit and discuss the benefits of proper implementation of TQM techniques and Tools for internal audit units and their organizations. The method of research of the study and descriptive qualitative with data collection techniques through observation or participant observation, but tend to the historical experience. This process is conducted to determine the quality improvement of internal audit function through total quality management which can not be separated from the main part, 1) continuous improvement, 2) employee empowerment, 3) benchmarking and 4) develop proper tools. Based on historical experience it can be concluded that TQM in internal audit, 1) create consistency in achieving objectives, 2) directing change better, 3) determining quality through non inspection design, 4) improving quality and sustainable service, 5) cross-unit / department / / better directorate, 6) eliminating discrimination in the work environment, 7) releasing obstacles to the pride of workmanship, 8) helping everyone to work on transformation. The hope of the researcher suggests that internal auditors should adopt TQM principles to serve their organizations better in the existing global business competition. With the historical experience of practitioners and internal auditors there can advance the process of creatifity and innovation of Indonesian entrepreneurs.