Open AccessIMPROVING QMS EXTERNAL AUDITORS’ AUDIT PERFORMANCE THROUGH FURTHER EDUCATION, EVALUATION AND CALIBRATION
Author(s) -
Roslina Ab Wahid,
Peck Leong Tan
Publication year - 2021
Publication title -
quantum journal of social sciences and humanities
Language(s) - English
Resource type - Journals
ISSN - 2716-6481
DOI - 10.55197/qjssh.v2i6.100
Subject(s) - audit , certification , accreditation , business , quality audit , external auditor , audit plan , performance audit , accounting , medical education , internal audit , joint audit , medicine , management , economics
Changes in the business environment and the rapid advancement in technology require QMS auditors to be one step ahead in their knowledge and skills. This means they need to be competent to deliver effective audits that add value to their customers. The objective of this study is to investigate whether there is a need to further educate external quality auditors (EQAs) in order to improve their audit performance. A survey questionnaire was utilized in the collection of data from 26 accredited certification bodies (CBs) in Malaysia. The findings of the study show that the majority of respondents felt that there is a need to improve EQAs education to enhance their audit performance. This is supported by the feedback from more than half of the respondents who pointed out that they have received negative comments from their clients on the EQAs’ performance. On certification bodies’ part, to ensure consistent audit performance by auditors, evaluation and calibration of auditors’ competency and performance were carried out. This study highlights the need to improve the audit performance of EQAs through further and wider education based on the feedback on their capability and audit performance that has not been thoroughly studied before.