Authors : Mohamad Reeduan Mustapha, Mohd Shaladdin Muda and Fauziah Abu Hasan
Abstract: This study is an empirical analysis of the role of internal auditing in Lean Six Sigma (LSS) whereby the involvement of an internal auditor in LSS projects and the effective internal audit capabilities can be highly beneficial for a company to identify the processes, adding true value and leading to sustainable performance improvement in the company. The research method presented in the study draws both on the researcher’s experience and the survey in the area of LSS and internal auditing. The outcomes from the survey and literature proved that internal auditors are still looking for the fact that they can play important roles in LSS but on the other hand the study also discussed several roles that internal audit activities are either not ready to pursue or should not pursue. The study of the role of internal auditing in LSS can provide leaders or internal auditors the information to understand role of internal auditing in LSS projects or any performance improvement programmes.
Mohamad Reeduan Mustapha, Mohd Shaladdin Muda and Fauziah Abu Hasan, 2017. An Empirical Analysis of the Role of Internal Auditing in Lean Six Sigma. The Social Sciences, 12: 1448-1455.