وبطاقة الأداء المتوازن (BSC) التكامل بين منهج سيجما ستة وأثره على جودة التدقيق الداخلي (دراسة على الشركات الصناعية المساهمة العامة الفلسطينية)
مرام يوسف أحمد عمرو
Maram Yoseif Amro
This research aimed to conduct the integration of the Six Sigma approach Which dimensions (support and commitment of senior management, continuous improvement, processes and systems, human resource sand training, Feedback and performance measurement) and the Balanced Scorecard (BSC) Which dimensions (customers, internal operations, learning and growth, finance, environment and society perspectives) and its impact in achieving internal audit quality in terms of (efficiency and professional care, managing the activities of internal audit, planning and implementation of the audit process, the delivery of results, evaluate risk management and control) in Palestinian Shareholding Industrial Companies. The study adopted the descriptive analytical method; was used by constructing a questionnaire as a study tool, which was distributed to the study sample in (13) Palestinian Industrial Public Shareholding Companies. Twelve of them responded to the researcher, seventy-one questionnaires were distributed to all employees in the internal audit and financial departments using comprehensive survey sampling method. 60 of them were recovered with a recovery rate (85%). Afterward Data entry and analysis was done via SPSS and came up with the resultst. Most important were: 1. Palestinian Shareholding Industrial Companies apply the integration approach by concentrating companies to take advantage of the benefits generated by integration. 2. The Balanced Scorecard has a positive effect on the quality of the internal audit in the Palestinian Shareholding Industrial Companies through the internal processes that have the greatest impact on the quality of the internal audit, followed by the financial dimension and finally growth and learning. 3. The Six Sigma approach has a positive impact on the quality of internal auditing in in the Palestinian Shareholding Industrial Companies through the human resources and training standard which has the greatest impact on the quality of internal auditing, followed by continuous improvement and finally feedback and measurement. 4. a significant statistical effect at α =0.05 to the use of integration between six sigma elements and balanced scorecard to achieve quality of internal audit efficiency and professional care, managing the activities of internal audit, evaluate risk management and control, planning and implementation of the audit process, the delivery of results in Palestinian Shareholding Industrial Companies. The study came up with recommendations, the most important were: recommended to adoptiong and supporting the implementation of six sigma criteria and balanced scorecard as integrated approaches in quality and performance improvement in participating companies which should develop and invest in a base of highly trained personnel on Six Sigma techniques and BSC methodology. It also suggests that the administrative body needs to sensitise and support the application of integration in in order to improve the function of internal audit and achieve its objectives thus be able to make the right decisions and achieve quality and the advancement of companies and improve all function.