Extant literature has investigated extensively the structure of the internal audit functions and the structure of audit committees and their associations with internal audit quality and the effectiveness of internal audit functions. However, few studies have investigated the activities and processes involved in internal audits. This study goes beyond the "black box" approach to investigate an audit committee's involvement in the four stages of the internal audit performance-planning, execution, reporting, and monitoring-and its corresponding impact on internal audit performance quality.In this study, data were collected by questionnaires sent to the chief internal auditors of Malaysian public listed companies. The study establishes the link between internal audit quality to corporate governance by relating internal audit quality to the number and nature of recommendations made by the internal audit teams to improve on the various dimensions of corporate governance as identified by the World Bank's corporate governance framework. The results indicate that high performance in internal auditing is associated with more recommendations to improve corporate governance dimensions. The results also suggest that specific reviews by the audit committees on internal audit activities affect audit quality or overall internal audit performance and in the quality of various stages of internal audit, particularly audit planning.
Initiatives taken to improve the teachinglearning (TL) process in large classes at the Faculty of Electrical Engineering, Universiti Teknologi Malaysia, Skudai, were identified primarily to significantly increase the engineering students' retention rates. The active TL strategies used are with approved course files as a common reference for all lecturers teaching the same subject. Two core subjects offered provide the necessary foundation for Radio Frequency and Microwave Engineering subjects. Internal audits are required under Quality Management System to be carried out at planned intervals to determine whether the TL process is effectively implemented and maintained. In this paper, the extent of the effectiveness of internal audits carried out on the active learning practices as an effort of continuous improvement in teaching and learning is presented. The use of audit reports generated in value-adding to the TL strategy was examined. It was found that effective audits contribute in ensuring continuous improvement in microwave engineering education.
At the Faculty of Electrical Engineering (FKE), Universiti Teknologi Malaysia, Skudai campus, Communication System is a core subject offered to the senior students of the Electrical Engineering Undergraduate Program. The student enrolment is the largest. This paper describes the continual quality improvement performance measured for the learning process of the students. Cooperative Learning (CL) technique has been successively introduced, a serious continuous effort in implementing alternative teaching method to enhance student learning process and inculcate generic skills that have been noticeably lacked among students and recent graduates. It was found that all CL classes achieved impressive 100 % passes, with >80 % achieved a minimum of Bs grade and all performed >Cs grade. The CL class overall performances were very impressive. The students exhibited higher retention rates and better understanding of the course materials. The findings are significant in verifying the improvement observed in the quality of the said learning process.
Since 2003, Fakulti Kejuruteraan Elektrik, Universiti Teknologi Malaysia, Skudai subscribed to good practices as required by their teaching and learning processes which was duly certified to ISO 9001:2000. It was developed based on the American Accreditation Board of Engineering and Technology (ABET) requirements which promote the Outcome Based Education (OBE) learning process. Collaborative and cooperative learning (CCL) technique was applied to inculcate the necessary generic skills attributes. A series of assessment were designed to validate such learning outcomes. Final exam questions were evaluated using Bloom's Taxonomy. The tests employed include index of difficulty and index of discrimination. This paper presents a longitudinal evaluation based on a case study conducted on an undergraduate microwave engineering course for four consecutive years, with specific reference to repeat students' achievements for session 2004/05-2 and the consecutive 2005/06-1. It was found that correlation exists between the effectiveness of CCL and significantly improved students' performance.
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