The effect of using Six Sigma Methodology in improving the quality of Internal Audit (A field Study on commercial banks in city of Sana’a)

Abstract

The study aimed to identify the extent of the impact of using the Six Sigma methodology in improving the quality of internal auditing in commercial banks in the city of Sana’a.
In order to achieve the objectives of the study, the researcher designed a questionnaire consisting of (73) items to gather the primary information from study sample which consisted (75) informants working in the internal audit department and the quality department in the following commercial banks (Al-Tadamun Bank, World Bank, CAC Bank, Arab Bank and Al-Kuraimi Bank). The statistical package for social sciences (SPSS) was used to analyze and examine the study hypotheses. The main findings of the study were :
The Commercial banks in Sana’a city adhere to Six Sigma standards (the senior leadership support, feedback and measurement, continuous improvement, processes and systems, human resources) significantly
The Commercial banks in Sana’a city committed to the standards of Internal Audit (professional competence, managing the activities of internal audit work, planning and implementation of the internal audit process, the delivery of results) significantly.
The results of analysis show a twenty-three correlation significantly. It has been shown that the highest correlation values were between support senior leadership criteria and the professional competence the value of (0. 681**) while there was less correlation between the human resources and planning and implementation of the internal audit process with value( 0.317*)
Keywords: quality audit, Six Sigma methodologies, Internal Auditing