Internal Quality Management Research Articles

IT Risk Management Analysis Based on ISO 31000 and Bow Tie Analysis (BTA) in Higher Education Institution

The Division of Applications and Software is a part of the Academic Support Unit (UPA) for Information and Communication Technology at Universitas Jember (UNEJ) or UPA TIK UNEJ. Based on interviews, UPA TIK UNEJ has not yet implemented risk management, leading to recurring issues in their IT services. Risk management is crucial for preventing and mitigating negative impacts that can harm the organization. Additionally, it is a requirement for internal quality management system audits, according to UNEJ Rector's Decision Number 20588/UN25/LL/2018. This study aims to identify, analyze, and assess potential risks in the Division of Applications and Software at UPA TIK UNEJ and to apply Bow Tie Analysis (BTA) to identify preventive and mitigative actions for the highest-rated risks. The approach used is ISO 31000:2018, which provides a comprehensive framework for risk management. For in-depth risk analysis, the BTA method, combining event tree analysis (ETA) and fault tree analysis (FTA), is utilized. The research begins with context establishment through interviews, followed by risk identification, analysis, assessment, and mitigation. The results show 21 risks identified in the process of developing information systems or applications. The top three priority risks are coded R02, R04, and R19. The second priority includes 17 risks, and the third priority includes 1 risk.

РИЗИКИ ЯКОСТІ АУДИТОРСЬКИХ ПОСЛУГ

Introduction. Today, more than a million subjects of economic activity in the world are certified according to the ISO 9001 standard - quality management system. The quality management system (QMS) is an integral part of management that follows both market norms and business rules. The practice of implementing QMS, along with the optimistic results of quality improvements, reveals the debatable aspects of such processes. Problem Statement. The International Quality Management Standards application (which is one of the main audit reform directions in Ukraine) is today complicated both by the active pace of the mentioned processes (insufficient time for the unification of quality policies and procedures) and the difficulty of international regulatory practical application policies and procedures regarding audit quality. Subjects quite often postpone their orders for conducting a mandatory audit during the period of martial law, which leads to the emergence of quality control risks. Purpose – coverage of modern trends in the audit quality risks identification and assessment, justification for an audit firm of an alternative internal quality management system as an integral operational management component, that will enable the systematic approach formation to conduct a competitive audit. Methods. General scientific and special methods are used: analysis, synthesis, grouping, description, comparison, theoretical generalization and abstract-logical. Results. The complex nature of quality risks in modern audit conditions, their impact on the validity, reliability and persuasiveness of the auditor's opinion is revealed. The quality risk is investigated based on a comprehensive risk assessment in terms of the audit company's “quality management system” components. Common errors of auditing companies in the quality management system organization, the significance of their impact on compliance with norms and goals of audit quality are given. Based on the conceptual rules and principles of the International Quality Management Standards, alternative components of the “Quality Management System” for the audit company, their structural and logical connections with the identification of the functional role are proposed. Based on the international practice of risk-oriented management, methodical approaches to the identification and risk assessment are proposed, alternatives for internal regulation and specified processes documentation are revealed. Conclusions. The quality management system does not have a simple cycle, its effectiveness lies in systemic regulatory and internal management development. The internal audit of the QMS cannot fulfill its function by declarative decisions only. Due to the established communication with the auditors, interest in the demand for his role, the person responsible for the company's QMS should raise his competence' level, work with quality risks “in advance”. Issues of audit quality risk management highlighted in the article are quite new and require the methodological and practical principles formation of regulation and conceptually unified mechanisms for the implementation of such processes by audit companies.

Internal Quality Management Model in Islamic Boarding School-Based Madrasah

This research aims to (1) analyze the need for an internal quality management model and (2) design an internal quality management model in Islamic boarding school-based madrasas. This research uses the Research and Development (R&D) method using ADDIE (Analysis, Design, Develop, Implement, Evaluate) procedures and steps. The research results show that the Pesantren-Based Madrasah Quality Assurance Team must receive full support from the Islamic boarding school leadership. The Ministry of Religion's version of the Madrasah Self-Evaluation Instrument (EDM) must be developed to accommodate educational evaluations in Islamic boarding schools. Islamic boarding school-based madrasa's internal quality management model consists of four stages. First, the planning stage which consists of (1) mission alignment, (2) SWOT analysis, (3) EDM gap analysis, and (4) preparation of a quality plan. Second, the quality fulfillment stage consists of (1) determining the person responsible for the program, (2) funding allocation, and (3) reporting on quality implementation. Third, the quality evaluation stage consists of (1) formative evaluation, (2) summative evaluation, (3) preparation of evaluation instruments, (4) data collection, and (5) analysis and preparation of recommendations. Fourth is the quality follow-up stage, which consists of (1) follow-up improvement and (2) follow-up standardization of changes.

Developing quality indicators for cross-sectoral psycho-oncology in Germany: combining the RAND/UCLA appropriateness method with a Delphi technique

BackgroundInternationally, the need for appropriately structured, high-quality care in psycho-oncology is more and more recognized and quality-oriented care is to be established. Quality indicators are becoming increasingly important for a systematic development and improvement of the quality of care. The aim of this study was to develop a set of quality indicators for a new form of care, a cross-sectoral psycho-oncological care program in the German health care system.MethodsThe widely established RAND/UCLA Appropriateness Method was combined with a modified Delphi technique. A systematic literature review was conducted to identify existing indicators. All identified indicators were evaluated and rated in a two-round Delphi process. Expert panels embedded in the Delphi process assessed the indicators in terms of relevance, data availability and feasibility. An indicator was accepted by consensus if at least 75% of the ratings corresponded to category 4 or 5 on a five-point Likert scale.ResultsOf the 88 potential indicators derived from a systematic literature review and other sources, 29 were deemed relevant in the first Delphi round. After the first expert panel, 28 of the dissented indicators were re-rated and added. Of these 57 indicators, 45 were found to be feasible in terms of data availability by the second round of expert panel. In total, 22 indicators were transferred into a quality report, implemented and tested within the care networks for participatory quality improvement. In the second Delphi round, the embedded indicators were tested for their practicability. The final set includes 16 indicators that were operationalized in care practice and rated by the expert panel as relevant, comprehensible, and suitable for care practice.ConclusionThe developed set of quality indicators has proven in practical testing to be a valid quality assurance tool for internal and external quality management. The study findings could contribute to traceable high quality in cross-sectoral psycho-oncology by providing a valid and comprehensive set of quality indicators.Trial registration“Entwicklung eines Qualitätsmanagementsystems in der integrierten, sektorenübergreifenden Psychoonkologie—AP “Qualitätsmanagement und Versorgungsmanagement” zur Studie "integrierte, sektorenübergreifende Psychoonkologie (isPO)" a sub-project of the “integrierte, sektorenübergreifende Psychoonkologie (isPO)”, was registered in the German Clinical Trials Register (DRKS) (DRKS-ID: DRKS00021515) on 3rd September 2020. The main project was registered on 30th October 2018 (DRKS-ID: DRKS00015326).

Implementation Audit Internal of Quality Management System Iso 9001:2015 in the Purchasing Activities Technical Department at Pt Sango Indonesia

This study analyzes of implementation audit internal of the quality management system ISO 9001:2015 in the purchasing activities technical department at PT Sango Indonesia. The aims of this study are to understand the quality standard and quality improvement of PT Sango Indonesia, analyze ISO 9001:2015 quality management standard operational procedure (SOP) in purchasing activities and determine the impact of implementing ISO 9001:2015 internal quality management systems on product quality. This research uses a qualitative descriptive method; the population in this research is all employees at PT Sango Indonesia is 103 employees. The sample in this study was taken from 55 employees who are related to variable research. Meanwhile, the technique of research uses observation, interviews, questionnaires and documentation. Besides that, they analyze data using internal control questionnaire (ICQ), Likert scale and uji statistics. The results of this research show that the implementation of the internal audit quality management system ISO 9001:2015 uses internal control questionnaire (ICQ) in the standard operational procedure (SOP) of purchasing activities at PT Sango Indonesia for each department obtained good strength where department user get percentage middling effective, leadership gets effective, engineering middling effective, purchasing effective, supplier middling effective and accounting effective. In order to support of purchasing activities continuity, In order to support of purchasing activities continuity, it is necessary to create an information system that can provide convenience for purchasing activities process so that the information produced is accurate and appropriate. Then, the average achievement of implementation internal audit for each indicator at PT Sango Indonesia is very effective on internal audit competency and scope internal audit, besides other indicators achievement results are effectiveness. Meanwhile, the result of the statistical test showed that internal audits had a significant effect on product quality with the indicators used by researchers. Thus, the company must disseminate information related to certification ISO 9001:2015 that it carries out activities according to established procedures.

Research on the Relationship between Internal Control Quality and Earnings Management under the Adjustment of Ownership Structure—Empirical Analysis Based on the A-share Listed Companies in Shanghai and Shenzhen

Research on the Relationship between Internal Control Quality and Earnings Management under the Adjustment of Ownership Structure—Empirical Analysis Based on the A-share Listed Companies in Shanghai and Shenzhen

Higher Education Institutions Management in a Pandemic

The article studies higher education institutions' management systems during the pandemic. The research field was determined by two modern higher educational institutions - Kyiv University named after Taras Shevchenko and Lviv Polytechnic National University. Their activities were evaluated on the basis of developed strategies, development plans and internal quality management documentation. The conducted research revealed a complex of interrelated problems. Technical problems are associated with the involvement and maintenance of relevant software complexes. Educational and methodological problems consist in the improvement and adaptation of methodological complexes and the system of evaluating the results of student learning in the aspect of control. Management problems focused on solving operational control over the educational process and its quality content. The research proved that the management of higher education institutions solves the identified problems independently through the formation of auxiliary departments of academic mobility, internal control and audit, targeted training, and international cooperation. However, it was noted that the problem related to communication - "student-teacher" remains unsolved, despite personal-oriented training in combination with traditional ones based on many years of pedagogical experience. In general, the necessity of applying flexible teaching methods to higher educational institutions to adapt to the long-term pandemic was noted.

Outcome Quality in Outpatient Behavioral Therapy

In outpatient psychotherapy, an internal quality management is mandatory. The outcome quality plays a key role in this respect. The question whether the results of efficacy studies can be transferred to the outpatient setting and how the outcome quality can be assessed remains open. This study aims to examine treatment outcomes of outpatient behavioral therapy (pre-post design) using available data from the SCL-90®-S and the PSSI (N=518). For the SCL-90®-S, a significant symptom improvement (p≤.001) was found whereas no clinically relevant changes could be identified for the PSSI. The study shows that outpatient behavioral therapy is also effective under natural conditions and that progress monitoring can help to assess the outcome quality.

Incentives for Combining Structure and Process Quality to Improve Outcome in Rheumatic Treatment

The study investigates the effects of multidisciplinary treatment for rheumatic treatment regarding (a) financial feasibility based on costs/remuneration in comparison to conventional treatment and (b) Patient reported outcome measures (Proms) to check for effectiveness. For (a), cost data and remuneration with and without multimodal rheumatologic complex treatment (MRCT) is analysed, including cost types. The database encompasses 18,794 treatment cases. For (b), a case study with retrospective patient data analysis ( N = 375, all treated in a specialized German hospital) regarding self-reported quality of life and physical functions is carried out for subjects receiving MRCT. While conventional treatment is fully covered, MRCT is only incentivized for cases with long in-patient treatment, so financial feasibility for hospitals is limited. Patients with MRCT reported significant improvements in quality of life ( p < .001; Nottingham Health Profile) as well as in physical functions (Functional Questionnaire Hannover [FFbH], p < .001) at discharge compared to admission. As short-term MRCT is not fully remunerated, less severe cases may not receive adequate care. Financial incentives should at least cover the costs incentivize the offer and thus ensure patient access to MRCT. Measuring the outcomes of the treatment process by means of Proms can contribute to the internal quality management. It also offers an inter-institutional benchmark to service providers, which can be used as a basis for performing comparative quality measurements and researching effectiveness.

The guidelines of the Federal Joint Committee on acute pain management : Background and consequences for the practice in hospitals

The quality of postoperative pain therapy in Germany shows a heterogeneous treatment practice and large differences in quality between individual institutions, The patient representatives in the Federal Joint Committee (G-BA) have therefore decisively campaigned for many years that instruments of non-legislative standards are employed in order to noticeably improve the quality of perioperative pain therapy for patients in Germany. As a result of these efforts, in October 2020 a binding specification for internal quality management was included in the quality management guidelines (QM-RL) by the G‑BA. This describes in concrete terms the structural and procedural requirements for an internal quality management of acute pain for all institutions in which operations and comparable potentially painful interventions are carried out. This article describes the content of this regulation and the resulting consequences for the institutions, the medical and administrative management and especially the role of anesthesia.

Evaluation Model of Internal Quality Assurance System in Universities

This study aims to determine: 1) implementation of internal quality management evaluation, 2) development of an evaluation model, 3) testing a new model of internal quality evaluation in the quality cycle, and 4) the effectiveness of the implementation of the internal quality management evaluation model that has been implemented at the university. Methods This research uses a qualitative approach with types. Data collection techniques are carried out through in-depth interviews, participant observation, photography and documentation. The data were analyzed using the model of Miles and Huberman's interactive transformation consisting of data collection, data reduction, data display and conclusion. The validity of the data is done by testing the credibility, transferability, dependability, and confirmability. This study found that first, the internal quality management evaluation model used by three universities was PPEPP (Determination, Implementation, Evaluation, Control, Improvement). Second, creating an evaluation model based on AIS (Academic Information System) and the Higher Education Database (PD Dikti). And third, testing a new model of internal quality evaluation in the quality cycle, namely monitoring and evaluation, recording and inspection, and action.

Metrologické aspekty v analytické chemii: stanovení kovů ve vodách

The monitoring of water quality in the EU is described in detail and regulated by Directives of the European Commission and the Parliament, which underlines the importance of the quality of water (both potable and non-potable). Analysis of trace concentrations of contaminants in water, including metals, still presents challenges to demonstrate the quality and comparability of results. The article provides a detailed overview of the procedures that laboratories can use to assess the reliability of the results obtained by a particular measurement procedure. Emphasis is placed on three basic pillars: metrological traceability, validation and measurement uncertainty. Subsequently continuous evaluation is carried out using internal and external quality management measures. Regional aspects specific for the Czech Republic are also mentioned.

Achieving Firm Financial Performance Through the Just-In-Time Supply Chain, Quality Management, and Supply Chain Integration: The Moderating Role of IT Advancement

Global competition and uncertainties call for manufacturers to adopt advanced supply chain practices that help them achieve competitive advantages in a volatile business environment. In this essence, the current research examines how supply chain integration, just-in-time practice, and quality management boost a firm operational and financial performance during a pandemic crisis like COVID-19. Similarly, this study examines the moderating effect of IT advancement on the relationship between a firm operational and financial performance. The sample size of this study is assessed with a priori power analysis. Data were collected from employees working in manufacturing firms, including construction equipment, transportation, electronic products, engineering, chemical, pharmaceutical, and healthcare manufacturers. For empirical analysis, 380 responses were estimated with a structural equation modeling approach. Constructs validity and reliability are tested in the measurement model. Empirical findings revealed that factors such as internal integration, process integration, product integration, just-in-time, and quality management collectively explained R^2 75.4 % variance in firm operational performance. In addition, effect size analysis 〖 f〗^2 shows that product integration has the highest importance in determining a firm operational performance. The research model has shown substantial predictive power Q^2 54.2% to predict firm operational performance. The moderating impact of IT advancement is established and revealed that IT advancement in the supply chain will strengthen the relationship between the firm’s operational and financial performance. Theoretically, this research has developed an integrated supply chain model that combines supply chain integration factors, just-in-time, quality management, and IT advancement to investigate the firm’s operational performance. To practice, this study suggests that policymakers should concentrate on process integration, just-in-time supply chain strategy, and IT advancement, which boosts the firm’s operational and financial performance. This study is unique as it discloses several useful findings which would help manufacturers deal with an unprecedented situation like the COVID-19 pandemic.

AHP를 활용한 식품기업의 공급망 품질경영 실행요인의 우선순위에 관한 연구

In this study, it was intended to present activities of high relative importance by deriving the priority of implementing SCQM activities. It was analyzed through the AHP technique by consisting of three factors in the first layer and nine factors in the second layer of SCQM activities. As a result of the analysis, it was found that internal quality management is a priority over quality management of suppliers and customer quality management in the front and rear of the supply chain in food companies, including food safety. Academic implications were presented in empirical studies, revealing the results of the importance of quality management within an enterprise as the implications of this study. It also provides practical implications by providing a basis for determining which factors should be paid more attention to in order for domestic food companies to derive quality performance.

Considerations for quality assurance of discussions with relatives in direct association with organ donation

Discussions with relatives are relevant and crucial aspects of the organ donation process and contribute to aconsolidated and sustainable decision by the families of the deceased. Despite the great importance of family care, there is no systematic analysis of the quality of this communication, in contrast to the diagnosis of irreversible loss of brain function, organ retrieval and organ transplantation. For this reason, organ donation experts were interviewed about recurring characteristics of communication with relatives of the deceased. The aim of this qualitative study was to define criteria for the assessment of the structure and quality of the communication process with relatives for internal quality management in Germany. Based on asystematic literature review and with the help of the 5‑stage S2PS2 (system for creating a questionnaire) procedure according to Kruse, interview guidelines were initially developed. As asecond step, in guideline-based interviews 10experienced organ donation experts were questioned about structural, procedural and ethical aspects of their discussions with relatives. Following the interviews, asoftware-based qualitative content analysis was carried out with acombined inductive-deductive category system. Finally, the first quality assurance measures for the interviews with relatives were developed in amultistep process, closely following the methodological principles V1.1 of the Institute for Quality Assurance and Transparency in Health Care (IQTIG). The individual research steps were accompanied by an expert group consisting of physicians, nurses, theologians and ethicists utilizing an anonymous Delphi procedure. In the qualitative content analysis, 5main categories with 30subcategories on quality relevant aspects could be identified (including, standardization and technique of conversation, interview framework and context factors, professional expertise of the interviewers, wishes of the organ donation experts). On this basis, 6criteria for the structural quality and 7criteria for the process quality of the discussions with relatives were formulated and summarized in arespective quality bundle. These criteria address, among other things, interprofessional communication, structured training concepts, regular further training of all team members, use of standardized communication and counselling strategies as well as documented preliminary meetings and debriefings, including supervising elements. They emphasize interdisciplinary professionalism and process management in aprotected environment as well as quality assured communication and documentation. Recommendations were made for expanding the existing documentation for the organ donation process and for documenting the preliminary meetings and debriefings. Recurring communication and process characteristics as well as requirements for the members of the treatment team who conduct the conversation can be identified for the interviews with relatives, which show potential for improvement to various degrees. This justifies the structured derivation of aquality bundle for the structural and process quality family care related to organ donation, which should enable alow-threshold entry into an institution internal systematic quality assessment of communication with relatives in Germany. Due to the different legal, medical and social specifics in an international context, the study results cannot be directly transferred to other countries.

Outcomes in rectal cancer care in Uruguay: A study on quality indicators.

234 Background: For years, rectal cancer has been considered a model oncologic entity and significant therapeutic improvements have been made in the last two decades. However, evidence suggests there are important differences in quality of care between countries, institutions and teams. Therefore, population-based audits are of great importance to ensure quality cancer care. Quality indicators (QIs) provide information on safety and quality of cancer screening, diagnosis and treatment. Aim: To describe and analyze quality indicators for diagnosis and treatment of rectal carcinoma at a high-volume cancer center in Uruguay. Methods: A retrospective descriptive study was performed as a sub-analysis of a cohort of 971 patients. A total of 497 rectal or rectosigmoid-junction carcinoma patients treated between 2008 and 2020 at the Uruguayan National Cancer Institute were included. Previously validated target values formed the basis of the QIs used in this study. Each QI was reported as the proportion (% 95% CI) of patients fulfilling the criteria out of eligible patients. Kaplan–Meier method was used to calculate overall survival rates. Results: Mean age was 62 years, 59.5% were male, and 78% showed no evidence of disseminated disease at diagnosis. Diagnosis and staging: combined contrast-enhanced CT TAP scan was performed in 66% of the sample, 51% of cases had a total colonoscopy before elective curative intent surgery. Locoregional c-TN staging was assessed by high resolution MRI in 64% of cases. Only 30% and 63% of patients in the preoperatively irradiated and the nonirradiated groups had a minimum of 12 lymph nodes examined. Multimodal treatment: preoperative chemo-radiation was delivered for stages II and III middle/low-third rectal cancers in 81% of the cases. Adjuvant therapy was prescribed in 75% and 47% of stages III and II receiving surgery as upfront treatment, respectively. 78% of cStage IV patients received palliative chemotherapy. Surrogate indicators of outcome: 82% had distal tumor-free margins, although only 72% had a pathological circumferential radial margin ((y)pCRM) mentioned in the pathology report. Non-curative (R1,2) resections in M0 rectal carcinoma in our cohort was below the target value of <20%. 15% of our cases had a positive (y)pCRM. Treatment-outcomes: Our cumulative overall local recurrence was 12.6% and the 3-year overall survival rate was 84.8%. Conclusions: Continuous analysis of QIs in rectal cancer is necessary for internal quality management and for external quality assessment, to improve and compare treatment outcomes. Our results highlight the positive aspects of rectal cancer care at our center and reveal the weak points in diagnosis and treatment that need special attention. They will serve as a guide in the implementation of new strategies and programs that will aim to improve safety and quality of rectal cancer care for Uruguayan patients, regardless of where they live or are treated.

Internal audit quality and earnings management: evidence from the UK

PurposeThis study aims to examine the association between internal audit quality and the involvement of UK companies in earnings management practices.Design/methodology/approachTo measure the internal audit quality, this study uses 115 responses for a postal questionnaire that was addressed to the heads of internal audit departments in a sample of non-financial listed companies in the UK context. The other financial and governance data for the respondent companies were collected from the Datastream and the companies’ annual reports. The present study uses the signed abnormal accruals as a proxy for earnings management and uses both logistic and ordinary least squares regression models to test the research hypothesis.FindingsThis study finds a negative relationship between the internal audit quality and the abnormal accruals, implying the prominent role of internal audit in reducing the upwards earnings management. The study also finds a significant impact of the internal audit competence on reducing the engagement of UK companies in income-increasing earnings management compared to the internal audit independence. This remarkable result suggests the companies need to focus more on enhancing the internal audit competence to reduce the opportunistic management’s behaviour.Practical implicationsThis study has important implications for the internal audit’s practice, regulation and research.Originality/valueThis is the first study that investigates the relationship between internal audit quality and earnings management in the UK context. Furthermore, it uses a comprehensive measure for the internal audit function (IAF) quality covering different aspects of IAF quality based on the global Institute of Internal Auditor standards and prior internal audit literature.

Modern demands of education quality management in a higher education institution

The article is devoted to the analysis of modern demands of education quality management in the conditions of higher education institution operation. The methodological basis of the study is the concept of management, based on a system of philosophical and general scientific doctrines about the quality of education and its specifics in higher education, the concept of personality-oriented learning, systems theory, modeling and development. The authors systematized methodological approaches to modeling the quality management system of education in higher education. The study developed a model of quality management, which is presented at the levels of: subsystems of management approaches, theoretical and methodological foundations, the value of the components and factors of education of different nature; defined a system of principles of internal quality management of higher education, aimed at performing a regulatory function at the general scientific, strategic, practice-oriented, technical, specific scientific and factor levels; an algorithm for building an education quality management system in a higher education institution is presented. It is shown that the quality management of education should be carried out at levels that ensure the manufacturability of the process, the possibility of its improvement with further analysis of the results and the adoption of appropriate management decisions.

The Application of the Quality Management System of ISO 9001

The research objective was to examine the application of the quality management system ISO 9001, and its supporting and inhibiting factors to leverage the employee performance at PT Tirta Sukses Perkasa. The paper applied a qualitative method using a phenomenological approach. Data obtained using observation and interviews from 3 informants. On the basis of the findings, the study found that the implementation of the 9001 quality management system to leverage employee performance refers to ISO 9001: 2008. The implementation follows several steps comprising of making company commitments, making company quality goals, forming an ISO team, making GAB assessment, making company policies, conducting ISO training, document preparation, quality management system implementation, internal quality audit training, management review, and external certification audit from ISO 9001 certification agency. The study found that the supporting factors for implementing the ISO 9001 management system are management commitment, facilities and infrastructure, effective communication, and availability of funds. Interestingly, there were several inhibiting factors that were work culture, understanding of the concept of the ISO 9001: 2008 Quality Management System, and time constraints.

Internal Auditing Quality and Earnings Management: Evidence from Sultanate of Oman

The main purpose of this research is to determine the link between internal auditing quality and earnings management in Omani companies. In this research, a sample size of 80 was designated from two sectors (Industrial, and Service) in Muscat Securities Market (MSM) in Sultanate of Oman. The secondary data collected is examined with Smart PLS 3.0. The findings of the research show a positive link between Internal audit quality and earnings management in both sectors (industrial and service). This finding indicates that the increase in audit quality will affect to enhance and improve the earning management in Omani listed firms.