From both fieldwork and the academic literature a number of issues have been identified which impact negatively on the sustaining of TQM in manufacturing organizations. The issues reflect a variety of business operations perspectives including continuous improvement, organizational behaviour,...

Technical specifications may not in themselves guarantee that a customer’s requirements will be consistently met, if there happen to be any deficiencies in the specifications or in the organizational system designed to produce the product or service. It was in this context that the...

Recently, corporations have been confronted with a number of global environmental challenges such as global warming, acid rain, depletion of atural resources, waste management, green consumerism and pollution prevention. There is growing pressure to deliver products and services which are...

Evidence points to the need for a coherent, well‐communicated manufacturing strategy which establishes the best possible link between the competitive needs of the business and what needs to be done at the operational level in order to provide the business with a sustainable advantage over the...

Society′s recognition of the importance of internal auditing has increased in recent years. This has resulted in an increased recognition of the need for improving and formalizing the manner in which internal auditors are educated. Suggests some of the forces that have led to this increased...

Explores the state of the art in internal auditing risk assessment techniques by reviewing professional requirements as stated in Statement of Internal Auditing Standards (SIAS) No. 9 and then examining and discussing currently available risk assessment techniques. Models explored in the study...

Based on a survey of US colleges and universities and reports the scope of operational auditing in these institutions. As a part of this study two hypotheses are formulated and tested to determine whether: (1) the scope of operational auditing differs between private and public institutions; and...

It is not sufficient just to make the decision to implement just‐in‐time (JIT) and then let events run their course. It is important also to have in place an auditing procedure that can monitor that JIT is being implemented efficiently and correctly. These procedures should ideally monitor...

Describes the function of operational auditing from a management point of view. Due to opinions on decentralization and the integral management of organizations which have gradually been generally adopted, changes are taking place in their design and control. The so‐called integral management...