The Extent of Using the Six Sigma Approach to Achieve Internal Audit Quality (An Empirical Study at Al-Madar Al-Jadid Company)

Dr. Ismail Al-Tahir Muftah Al-Ahmer / Dr. Esraa Ammar Sassi Al-Mandalawi

This study aimed to identify the extent of using the Six Sigma approach to achieve internal audit quality at Al-Madar Al-Jadid Company. The study adopted a descriptive-analytical approach by designing and distributing a questionnaire to a sample of 23 employees whose responses were analyzed across the financial, internal audit, and quality management departments. Findings revealed a sufficient level of knowledge and awareness of Six Sigma among staff, alongside a partial implementation in certain departments and a clear positive impact on internal audit quality and report precision. The study recommended formulating a strategic plan to institutionalize Six Sigma tools within internal auditing processes.

Six Sigma Methodology / Internal Audit Quality / Al-Madar Al-Jadid Company