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