Reflection of the principles and standards of Six Sigma on the quality of auditor performance Foundations and concepts ((An applied study in the General Tax Authority))

Abstract

The study aims to focus on the Six Sigma technique in auditor products and services that approach the highest levels of quality and perfection at the lowest cost and in record time. The study problem can be defined by the following question: Will the use of Six Sigma principles and standards contribute to supporting the quality of auditor performance? The study problem resulted in two main hypotheses: the first: Is there a relationship between the quality of the auditor's performance and the principles of Six Sigma and its standards? The second hypothesis: Is there experience and qualifications for the auditor in auditing and studying financial data that contribute to the reliance on his reports by the beneficiary parties (the General Tax Authority)? The researcher used two study methods: the first is the inductive method in conducting a theoretical study of the study problem and its variables by reviewing relevant scientific literature as well as international and local standards, and the second is the analytical method used in the practical aspect of the study using personal interviews with auditors (offices and companies). The researcher reached the most important conclusions to prove the two hypotheses, as the Six Sigma technique is considered to reach the highest levels of quality at the lowest cost by identifying success factors using the necessary tools for improvement by following the five steps and diagnosing and treating deviations. The most important recommendations of the study were the necessity for the auditor to pay attention to the principles and standards of the six-dimensional diffraction technique in order to achieve the main goal of reducing the percentage of defects during monitoring and continuous improvement to reach the highest levels of satisfaction for the beneficiary parties through diversity, variation and independence.