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10 1108 - Ijlss 03 2023 0058
10 1108 - Ijlss 03 2023 0058
10 1108 - Ijlss 03 2023 0058
https://www.emerald.com/insight/2040-4166.htm
1. Introduction
Internal audit (IA) has evolved into a critical tool for controlling the governance and
operations of organizations (IIA, 2010). IA primarily focused on compliance assurance,
financial control and asset safeguarding (Turetken et al., 2020; Allegrini et al., 2006; Dellai
and Omri, 2016). However, in recent years, IA has undergone changes that have expanded
its scope of involvement and increased its potential to add value. The Institute of Internal
Auditors (IIA) has provided a widely accepted definition of IA, emphasizing its role as an
independent, objective assurance and consulting activity to add value and improve an
organization’s operations (IIA, 2017). In the present context, IA’s added value has become
crucial, driven by growing regulatory requirements and a heightened focus on governance
and risk management (Turetken et al., 2020; Cohen and Sayag, 2010). Nevertheless, how IA International Journal of Lean Six
Sigma
can bring value to an organization depends on how effectively it is managed (Turetken et al., © Emerald Publishing Limited
2040-4166
2020; Dittenhofer, 2001; Mihret and Wondim Yismaw, 2007). DOI 10.1108/IJLSS-03-2023-0058
IJLSS The success of the IA function is determined by meeting the expectations of various
stakeholders, including managers, audit committee (AC), external auditors and auditees
(Sarens and De Beelde, 2006; Lenz et al., 2017; Sarens et al., 2009; Soh and Martinov-Bennie,
2011; Cohen et al., 2002; Bame-Aldred et al., 2013; Roussy and Brivot, 2016; Elliot et al., 2007).
This emphasis on value delivery aligns with the IIA Standards, particularly Standard 2000
– Managing the IA Activity, which emphasizes the need for the chief audit executive (CAE)
to effectively manage the IA function to ensure it adds value to the organization (Coleman,
2015).
Accounting literature has recently acknowledged the need to reconsider the IA
strategy and possibly adopt a new paradigm. Some studies (Lenning and Gremyr, 2022;
Delloite, 2010; Price Waterhouse Coopers [PWC], 2010) suggest that the focus of IA
should shift from auditing specific organizational units to emphasizing continuous
improvement and processes. This change is believed to be more effective and value-
adding. However, such a shift requires improvements in the skills and competencies of
internal auditors (Abuazza et al., 2020; Balague et al., 2014; Berlitz and Gaelzer, 2009;
Bernardo et al., 2010).
Over the years, continuous improvement models focused on enhancing quality and
streamlining production processes have grown significantly. These models have been
extensively studied and applied in various industries (Belekoukias et al., 2014; Carvalho,
2019; Costa et al., 2019; De Sanctis et al., 2018; Jasti and Kodali, 2015; Knol et al., 2018; Ribeiro
et al., 2019; Rodrigues et al., 2019; Sabet et al., 2016; Sa et al., 2019; Sezen et al., 2012).
Continuous improvement is widely recognized and closely associated with total quality
management principles, such as Six Sigma and lean manufacturing. Lean thinking, as
defined by Womack and Jones (1997), enables organizations to identify value, organize
value-creating actions efficiently and execute them promptly upon request, resulting in
improved effectiveness. The central focus of Lean Thinking is to deliver value to the end
customer by meeting their needs at the right time and with appropriate pricing (Sa et al.,
2022).
The Six Sigma approach is a business problem-solving methodology that aims to
improve processes by understanding customer needs, identifying causes of quality
variations and using data and statistical analysis (Coleman, 2015). Implementing Six Sigma
in IA can lead to more valuable audit recommendations and cost reduction. It also helps
internal auditors assess risks across all systems and processes at the operational level. By
using Six Sigma to assess risk management in IA, organizations can achieve greater
efficiencies and focus on essential aspects that add or preserve value (Hafez, 2015; Hirth,
2008). Six Sigma uses the DMAIC methodology, which involves five phases: define,
measure, analyze, improve and control (Sin et al., 2015). The DMAIC approach is used to
identify the root cause of process variation and implement permanent process
improvements (Ellis, 2016).
The combination of lean manufacturing and Six Sigma, known as LSS, has emerged as a
highly efficient approach for achieving sustainable-oriented operational improvement. LSS
integrates the principles and tools of Six Sigma with those of lean manufacturing to create a
unified problem-solving algorithm and is widely recognized as a robust business improvement
methodology (Jamil et al., 2020; Mustapha, 2017; Fonseca and Domingues, 2018; Laureani and
Antony, 2012). LSS positively impacts various aspects of organizational performance,
including profitability, efficiency, customer satisfaction and quality (Cherrafi et al., 2016).
Coleman (2015) and Barlow (2013) have demonstrated that integrating Lean tools into current
audit methodologies can enable auditors to delve deeper into business systems, identify
weaknesses and facilitate continuous improvement. Smoth (2016) also showed that Lean
Sigma-related tools could effectively enhance audit planning, implementation and follow-up Lean six sigma
activities, including corrective and preventive actions.
There are specific tools in the lean toolbox that are well-suited for auditors to use in
continuous improvement efforts to eliminate waste and enhance processes. These tools
include value stream mapping (VSM), which helps identify actions that are value-add or not
(Chiarini, 2011), and process capability, which is used to assess the ability of a process to
meet customer requirements consistently (Coleman, 2015; Ellis, 2016). The 5-WHYs
technique is used to investigate an issue by asking “why” repeatedly to determine the root
cause (Ellis, 2016), while the Ishikawa diagram, also known as the fishbone diagram, is used
to identify the cause-and-effect relationships leading to the root cause (Coleman, 2015;
DeZoort and Pollard, 2023).
Implementing LSS offers numerous advantages, including increased productivity,
greater efficiency, quicker production and improved customer and stakeholder satisfaction
(de Freitas and Costa, 2017). Performance analysis is a critical procedure to assess how
effectively a system achieves its objectives (Raval et al., 2020; Lenz et al., 2017; Roussy and
Brivot, 2016).
However, LSS also has some limitations (Abuazza et al., 2020; Smoth, 2016). These
include cultural resistance to change among employees and management (Sreedharan et al.,
2018), inadequate training and IA competence (Turetken et al., 2020; IIA, 2017; Dellai and
Omri, 2016). Furthermore, the lack of a culture of continuous improvement (Alnadi and
McLaughlin, 2021) and challenges in quantifying the improvements achieved by LSS
implementation can result in a lack of motivation for further implementation and
performance realization.
Iran’s IA profession has experienced significant growth since 2012. According to
Iranian regulations, internal auditors are expected to add value by using a risk-based
approach to evaluate and enhance the effectiveness of risk management and control
processes (Securities and Exchange Organization [SEO], 2013). Moreover, Smoth (2016)
highlighted that LSS-related tools could be effectively used in audit planning,
implementation and corrective and preventive actions. This suggests that
incorporating LSS tools and techniques could improve the efficiency and effectiveness
of IA in Iran and lead to greater customer satisfaction. As a result, the research question
is focused on the question as follow:
RQ. To what extent do LSS tools and techniques contribute to the effectiveness and
efficiency of internal auditors in carrying out their responsibilities?
Our study contributes to the existing literature by using data from Iran, an emerging
country. First, while auditing organizations’ activities is crucial in identifying early signs of
upcoming changes and threats, there is limited research on lean auditing (Dobrowolski et al.,
2022; García-Meca et al., 2021; Cohen and Sayag, 2010). Most existing research in LSS has
concentrated on specific industries such as manufacturing, healthcare, construction and
higher education (Jamil et al., 2020; Sreedharan and Sunder, 2018; Antony et al., 2017).
However, there is a growing motivation to change the IA perspective from a traditional
compliance focus to a new perspective (Turetken et al., 2020; Allegrini et al., 2006; Arena and
Azzone, 2009), which calls for further research in the IA area. In this regard, DeZoort and
Pollard (2023) emphasize the importance of root cause analysis (RCA) as a crucial tool within
the IA profession. In addition, Gueorguiev (2018) highlights the improvement of IA
procedures using suppliers, inputs, processes, outputs and customers (SIPOC). Our study
addresses the gap by focusing on applying LSS tools and techniques in IA, which previous
research has not explored extensively.
IJLSS Second, the effectiveness and efficiency of IA play a crucial role in maintaining and
enhancing its credibility (the International Professional Practices Framework (IPPF), 2010).
Internal auditors face significant challenges in finding approaches to improve IA function
quality (Hafez, 2015; Turetken et al., 2020; Dittenhofer, 2001; Mihret and Wondim Yismaw,
2007). Despite extensive research on IA effectiveness, the relationship between effectiveness,
efficiency and LSS remains inadequately understood. Previous studies have mainly focused
on exploring the impact of internal auditors’ competencies (Arena and Azzone, 2009; Soh
and Martinov-Bennie, 2011) and the quality of relationships between CAE and the AC (Soh
and Martinov-Bennie, 2011) as the most recognized drivers of IA effectiveness and efficiency
(Roussy et al., 2020; Lenz et al., 2014). However, the connections between IA quality and the
application of LSS have not been thoroughly explored and investigated in this study.
Third, it is essential to consider the contextual features of organizational culture and IA
competency. While existing studies have predominantly focused on industries in developed
countries, there is limited research on the impact of LSS application in developing countries
(Zahraee, 2016; Mustapha et al., 2019; Scheller et al., 2021). These developing countries have
different barriers, critical success factors (CSFs) and implementation strategies of LSS that
can influence the effectiveness and efficiency of LSS. In this regard, Iran presents a unique
opportunity to explore the effect of LSS on IA quality, as it is a developing country where all
public companies must have IA functions and adhere to regulations comparable to
international standards. Investigating the impact of LSS in such a context can provide
valuable insights and contribute to understanding how LSS can be effectively implemented
and integrated into IA practices in diverse settings.
The paper’s structure follows: Section 2 provides background information and presents the
hypothesis development. Section 3 describes the research design, while Section 4 shows the
descriptive statistics. The main empirical results are presented in Section 5, followed by Section
6, which concludes the paper.
3. Research methodology
The research methodology used in this study is derived from the study’s objectives and uses
a cross-sectional approach through a well-structured questionnaire-based survey. Cross-
sectional surveys are preferred as they provide a snapshot of information at a specific
moment (Singh et al., 2013; Saini and Singh, 2020). The main objective of this research is to
assess the impact of LSS on IA effectiveness and efficiency. The approach is exploratory,
explanatory and predictive (Cândido and Ferreira, 2022). To analyze the data, PLS-SEM is
chosen due to its greater statistical power compared to other alternative methods for
structural equation modeling, making it suitable for theory development and exploratory
analysis (Hair et al., 2017; Jeronimo et al., 2020).
In addition, PLS-SEM is advantageous when data does not follow a normal distribution
(Hair et al., 2017). Given these characteristics, PLS-SEM is an appropriate statistical method
for this research. Furthermore, the proposed hypotheses are evaluated by examining the
path and t-statistic values (Vinodh, 2020) to determine their acceptance.
The final version of the questionnaire consists of four parts, totaling 38 items. The first part
focuses on the companies’ profiles and the respondents’ details, comprising 16 items. The
second part contains questions about applying LSS techniques, encompassing eight items.
The third and fourth parts assess internal auditors’ effectiveness (nine items) and efficiency
(five items) in performing their responsibilities. The questionnaire uses a five-point Likert
Scale, ranging from 0 to 4, with 0 indicating “not at all” and four meaning “full extent.” The
questionnaire items related to LSS techniques were adapted from the works of DeZoort and
Pollard (2023), Ellis (2016), Johnson (2017), Mustapha (2017), Stern (2016) and Chiarini (2011).
The items concerning IA effectiveness were derived from the studies of Turetken et al.
(2020), Karagiorgos et al. (2011), Oussii and Taktak (2018) and IPPF (2010). Lastly, the
IJLSS questionnaire items assessing IA efficiency were primarily based on the research of Kenneth
(2013), Hafez (2015) and the IPPF (2010).
4. Research findings
4.1 Sample descriptive statistics
Table 1 presents descriptive statistics. Based on the table, the survey respondents consist
mainly of CAE (32.8%) and audit staff (44.8%). Approximately half of the auditors have less
than 10 years of auditing experience (50.5%). Most of them work in large-sized
organizations (64.3%) in the service (87%) or industry sectors (13%), with a majority having
a high level of education (71.6%) (Cândido and Ferreira, 2022). Regarding the AC, all of them
have at least six meetings annually, with 34.6% meeting at least once a month. The majority
of AC members possess two financial expertises (45.6%), and the ACs consist of three
members (60.4%) and five members (39.6%).
Table 2 presents the means and standard deviations for the research indicators. It shows
that internal auditors moderately apply all LSS techniques, emphasizing eight waste tools
(mean ¼ 2.85) and relatively lower usage of the cause-and-effect diagram (mean ¼ 1.97). The
respondents have a more comprehensive range of use in eight waste tools (SD ¼ 1.49),
compared to a narrower range in the cause-and-effect diagram (SD ¼ 0.91). On average, IA
efficiency (mean ¼ 4.14) is slightly more influenced than IA effectiveness (mean ¼ 4.09)
when using LSS techniques.
Table 3, indicate that the correlations are smaller than the square root of the latent variable’s
AVE, which suggests adequate discriminant validity (Cândido and Ferreira, 2022). Items
with low loadings (<0.4) were excluded from the subsequent data analysis to ensure both
convergent and discriminant validity, which involved removing three items related to LSS
and one item related to IA effectiveness.
4.2.2 Evaluation of the inner structural model In this regard, several indicators, such as
the coefficient of determination (R2), predictive relevance of the model (Q2), the goodness of
IJLSS Standard
Latent construct Items n Mean SD loadings
LSS Value stream or process flow map (L1) 384 2.26 1.01 0.72
Spaghetti diagram (L2) 384 2.39 1.03 0.82
Control chart (L3) 384 2.23 1.28 0.79
Cause and effect diagram (L4) 384 1.97 0.91 0.77
Poka-yoke tool (L5) 384 2.02 0.97 0.71
5-WHYs (L6) 384 2.27 1.12 0.77
Eight waste tools (L7) 384 2.85 1.49 0.79
SIPOC diagram (L8) 384 2.22 1.18 0.80
IA effectiveness Proactive role-playing (Fe1) 384 4.20 0.85 0.72
Internal control recommendations (Fe2) 384 4.12 0.94 0.75
risk management process recommendations (Fe3) 384 4.02 0.88 0.71
Communications quality (Fe4) 384 4.07 0.91 0.80
Enhancing processes documentation (Fe5) 384 4.16 0.83 0.78
Operating process improvements (Fe6) 384 4.01 0.97 0.84
The degree of recommendations’ acceptance (Fe7) 384 4.13 0.91 0.78
Findings resolutions (Fe8) 384 4.08 0.91 0.81
Customer satisfaction (Fe9) 384 4.03 0.90 0.80
IA efficiency The number of completed audits (Fi1) 384 4.06 0.91 0.70
Financial resource utilization (Fi2) 384 4.14 0.93 0.75
Staff utilization (Fi3) 384 4.14 0.84 0.82
Actual vs. budget performance (Fi4) 384 4.21 0.86 0.79
Table 2. Timeliness of performance feedback (Fi5) 384 4.16 0.88 0.75
Measurement model
statistics Source: Authors’ own creation
fit (GOF), path coefficient and t-statistic value, were used. The results of the first three
indicators are presented in the table below (Table 4).
R2 values were analyzed for all the endogenous variables to assess the extent to which the
structural model explains the behavior of the endogenous variables. The moderate-high R-squared
6. Exploratory analysis
Several studies have highlighted that internal auditors’ attributes play a crucial role in the
successful implementation of LSS initiatives (Aij and Teunissen, 2017; Laureani and
Antony, 2017; Nogueira et al., 2018; Seidel et al., 2017; Tortorella et al., 2020). Our research
L1
L2 IA effecveness
L3
LSS
21.83
L4 Fi1
Fi2
L5
IA efficiency 32.30
Fi3
L6
Fi4
L7
Figure 1. Fi5
L8
Developed
measurement model
Source: Authors’ own creation
investigates the impact of four attributes: education, experience, age and position, on the
effectiveness and efficiency of IA processes.
According to the results presented in Table 7, age and position were found to have no
mediating effects on the relationship between LSS and IA effectiveness and efficiency.
Therefore, employee motivation, influenced by age and position, does not impact the
benefits of LSS for IA function quality. This result contradicts studies that have shown the
role of motivation in IA effectiveness and efficiency (Hitka et al., 2018; Carstensen, 2006) and
aligns with those studies that demonstrate factors reducing the role of employees’
motivation (Rasool et al., 2019; Patro and Kumar, 2019). Further discussion on this topic will
be presented in the following section.
7. Discussion
This study examines the impact of LSS application on the effectiveness and efficiency of IA.
The findings indicate that LSS techniques positively influence the function quality of
internal auditors, which aligns with previous research showing that LSS can be integrated
into current audit methodologies, enabling auditors to identify weaknesses in business
systems more effectively (Abuazza et al., 2020; Gupta, 2004; Hrgarek and Bowers, 2009).
Moving away from traditional approaches and focusing on processes in IA is believed to
enhance audit effectiveness and efficiency (Lenning and Gremyr, 2022; Islamova and
Volkova, 2017; Kaziliunas, 2008; Ni and Karapetrovic, 2003). LSS tools have gained
popularity, especially after the Sarbanes-Oxley Act (SOX, 2002) issuance, as they help
companies meet COSO – ERM requirements (Ramamoorti et al., 2008). These tools can be
effectively deployed in various components specified in COSO’s ERM framework, such as
internal environment, objective setting, risk assessment, control activities and more (Hafez,
2015). The key advantages of LSS implementation include productivity improvement,
greater efficiency, quicker production and increased customer and stakeholder satisfaction
(de Freitas and Costa, 2017).
During the IA process, internal auditors follow a systematic approach. Firstly, they Lean six sigma
identify prospective projects, carefully selecting highly advantageous ones and create a
project charter that finalizes the scope, objectives, quantifiable problem statement, team
members and financial justification (Johnson, 2017; Basu, 2004; Pyzdek, 2014; Garza-Reyes,
2015). Communication about the project is essential to ensure transparency and
collaboration. In the subsequent phase, internal auditors develop a comprehensive plan to
implement suitable methods, ensuring data consistency, accuracy and reliability. They
meticulously document processes, measure process capability and present the collected data
graphically (Basu, 2004; Pyzdek, 2014; Veena and Prabhushankar, 2020). Afterward, they
thoroughly analyze variations and wastage sources, using past and current data. During
this process, they perform value analysis of the processes, identify bottleneck points,
investigate the reasons for process variations and formulate hypotheses (Garza-Reyes et al.,
2014; Sin et al., 2015). Internal auditors play a crucial role in improving by selecting,
evaluating and optimizing the best solutions to address the identified issues (Johnson, 2017;
Sin et al., 2015; Sahno et al., 2015). Once the solutions are established, they are implemented
by the auditors. Furthermore, auditors sustain the performance metrics, generate process
control plans and closely monitor the implementation activities (Garza-Reyes, 2015; Veena
and Prabhushankar, 2020; Sahno et al., 2015).
The application of LSS offers internal auditors a more accurate and quantitative
approach to continuous improvement and problem-solving (Ptacek et al., 2015; Hafez, 2015).
With LSS tools, auditors can quickly identify and eliminate waste and improve
communication and the speed of services and information at all levels of the organization
(Ptacek et al., 2015). These tools include Pareto diagrams, control charts, process mapping
and analysis of variance, which help analyze data and identify trends or unusual results,
providing transparency and facilitating prompt actions when required (Ghaleb et al., 2014;
Zu et al., 2008). Moreover, Lean tools like VSM, Kanban, kaizens, poka-yoke and
standardization further improve workflow, efficiency and waste elimination (Ghaleb et al.,
2014; Johnson, 2017; Spasojevic Brkic and Tomic, 2016). Internal auditors can use
brainstorming techniques to generate a comprehensive list of factors affecting process
performance. They can then use the 5-WHYs analysis to identify the root cause(s) of process
inefficiency and use a cause-and-effect diagram (also known as a fishbone diagram) to
display all potential causes of process inefficiency visually (Ellis, 2016). This approach has
been found to enhance the effectiveness and efficiency of IA (Turetken et al., 2020; Johnson,
2017; Mustapha, 2017).
While studies have demonstrated that LSS can improve the IA function quality
(Barlow, 2013; Coleman, 2015), it is essential to acknowledge that there are also
limitations to this integration (Smoth, 2016). These limitations include an
understanding of LSS tools, cultural change and the effectiveness of IA resources
(Abuazza et al., 2020; Albliwi et al., 2015; Ellis, 2016). Several studies have highlighted
these limitations as influential factors affecting the effectiveness and efficiency
achieved through LSS (Turetken et al., 2020).
Our findings suggest auditors with less than three years of experience exhibit lower
competence in applying LSS tools to improve IA function quality. However, this is not
the case for auditors with higher levels of expertise. Interestingly, we observed that
auditors with different levels of education showed no significant difference in their
competence to apply LSS to enhance IA effectiveness and efficiency. Therefore,
education does not seem to mediate the relationship between LSS application and IA
function quality. This result contradicts Kanfer and Ackerman’s (2004) study, which
showed that higher-education auditors perform better with the same effort as their
IJLSS colleagues. However, this finding is consistent with previous studies that emphasized
the significance of training in enhancing IA skills and efficiency (Dermol and Cater,
2013; Hale, 2002; Armstrong, 2012). In Iran, most internal auditors come from
accounting and management backgrounds, highlighting the importance of on-the-job
training in LSS. While education level can facilitate the learning of new knowledge, it
may not directly correlate with LSS application and the quality of IA functions (Ellis,
2016; Ben Ruben et al., 2020). According to Arnheiter and Maleyeff (2005), successful
implementation of LSS requires significant investment in education and training,
particularly in statistics, RCA and other problem-solving methodologies.
Furthermore, our study indicates that neither age nor position play a mediating role
in the effect of LSS application on IA effectiveness and efficiency. These findings
contrast with those of Eskildsen and Nussler (2000) and Carstensen (2006), who
observed that high work motivation could prompt employees to take on more
challenging tasks. In addition, our findings do not support the socio-emotional
selectivity theory, which suggests that the interest in acquiring new knowledge tends
to decrease with age (Hitka et al., 2018), and higher positions may lead to reduced
motivation for demonstrating mastery (Stamov-Roßnagel and Hertel, 2010). According
to Rasool et al. (2019) and Patro and Kumar (2019), some factors, including toxic
workplace and workplace stress, can deteriorate employees’ motivation to enhance
their performance, which may be consistent with the workplace environment in Iran
and could explain these results. The presence of contextual factors such as narcissistic
behavior, humiliation and bullying among employees (creating a toxic workplace)
(Anjum and Ming, 2018), lack of clarity regarding career growth (Cameron, 2012) and
imbalance between personal efforts and rewards (Cooper et al., 2012) (resulting in work
stress) may have influenced the outcomes.
8. Conclusion
There is a consensus that internal audits should be transformed beyond mere
compliance and focus on supporting value creation. Previous research has suggested
shifting from auditing specific organizational units to continuous improvement and
processes to achieve this (Ramly et al., 2018; Lenning and Gremyr, 2022). However, the
actual value that internal audits bring to an organization largely depends on how
effectively they are managed (Dittenhofer, 2001; Mihret and Wondim Yismaw, 2007;
Turetken et al., 2020). LSS-related tools offer opportunities to enhance various aspects
of the IA process, including planning, implementation, corrective and preventive
actions and follow-up activities (Smoth, 2016; Jamil et al., 2020). This study’s results
further support that LSS tools can effectively improve IA practices and provide
valuable insights for organizations.
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levels”.
Corresponding author
Hamideh Asnaashari can be contacted at: h_asnaashari@sbu.ac.ir
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