Integrated internal audit in management system: A comparative study of manufacturing firms in Malaysia

Abstract

Purpose

The purpose of this paper is to investigate the implementation of integrated internal audit management (IIAM) and compare the implementation of IIAM by Malaysian firms with different certifications (ISO 9001, ISO 14001 and OHSAS 18001).

Design/methodology/approach

This study involves three studies on the implementation of integrated internal audit processes. Furthermore, this study compares the implementation of the audit in the selected firms. The qualitative research methodology was adopted to analyse the data.

Findings

This study is an exploratory study and the findings indicate the differences between the implementation of the internal audit process across different firms. All the firms are highly motivated and demonstrate resource management whilst implementing the IIAM while firms experiencing the same difficulties. The study also found that all of the firms are enjoying similar benefits.

Research limitations/implications

The scope of this research paper is limited to three Malaysian manufacturing firms with different quality certifications: ISO 9001, ISO 14001 and OHSAS 18001. Thus, the finding cannot be generalised to all firms in Malaysia. However, the findings are significant as they present an interesting comparison between the implementation of IIAM by manufacturing firms in Malaysia.

Originality/value

Although the integration of management systems has been analysed many times, this study focussed on the comparison of firms’ practices of the IIAM.

Citation

Hassan, N.A., Mohamad Zailani, S.H. and Hasan, H.A. (2020), "Integrated internal audit in management system: A comparative study of manufacturing firms in Malaysia", The TQM Journal, Vol. 32 No. 1, pp. 110-126. https://doi.org/10.1108/TQM-03-2019-0077