IMPROVING QMS EXTERNAL AUDITORS’ AUDIT PERFORMANCE THROUGH FURTHER EDUCATION, EVALUATION AND CALIBRATION

Authors

  • ROSLINA AB WAHID Arshad Ayub Graduate Business School, Universiti Teknologi MARA, Selangor, Malaysia.
  • PECK LEONG TAN Arshad Ayub Graduate Business School, Universiti Teknologi MARA, Selangor, Malaysia.

Keywords:

performance improvement, QMS audit, external auditors’ competency, certification bodies, quality management system

Abstract

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.

Author Biography

PECK LEONG TAN, Arshad Ayub Graduate Business School, Universiti Teknologi MARA, Selangor, Malaysia.

Tan is a lecturer with University Teknologi MARA (UiTM) since 2002. Currently, he held the position of Associate Professor in Arshad Ayub Graduate Business School, UiTM. He obtained his PhD in Labour Economics from the University of Waikato, New Zealand in 2011. His passion is in crunching numbers, teaching quantitative statistical tools. His research interest is in the area of labour economics, particularly in migration, work-life balance and human capital development. He is also involved in writing national development policy papers. Currently, he is a research consultant for the World Bank Rohingya Refugees Employability Project. Occasionally, he writes about labour economics issue in the local newspaper. Apart from teaching, research and supervision of postgraduate students, Tan is also the Managing Editor of Malaysian Journal of Consumer and Family Economics (MAJCAFE), a journal indexed by SCOPUS.

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Published

2021-11-18

How to Cite

AB WAHID, R., & TAN, P. L. (2021). IMPROVING QMS EXTERNAL AUDITORS’ AUDIT PERFORMANCE THROUGH FURTHER EDUCATION, EVALUATION AND CALIBRATION. Quantum Journal of Social Sciences and Humanities, 2(6), 14–27. Retrieved from https://qjssh.com/index.php/qjssh/article/view/100

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