Towards real process improvement from internal auditing—A case study

Abstract

The analysis of audit findings should prove useful in uncovering the problems practitioners have in implementing a software quality management regime. The understanding gained from this analysis could then be used to solve the issues involved, and make software management, e.g. development or procurement, more effective. This case study presents an initial analysis of audit findings that led to the need to review some of the approaches taken in gathering audit data. This review included the techniques used and the motivation of auditors. A detailed implementation rating system was devised to further investigate and accurately identify specific problems. It was also used to test and validate initial conclusions and highlight problems with audit sampling. Without proper management, particularly for the analysis of audit findings, the internal audit process can be an ineffective use of resources. The recommendations made by this paper can provide practical solutions to making internal auditing a cost-effective, problem solving, management tool.