Research Proposal on Auditing and Organisational Effectiveness (MBA)

This research proposal investigates the crucial role of auditing in enhancing organisational effectiveness. It begins with an abstract and introduction, outlining the aims and objectives of the research, which include understanding the conceptual framework of auditing, exploring auditor functions, and identifying challenges faced by auditors and their solutions. The proposal includes a literature review covering key concepts, such as the conceptual framework of auditing, the need for auditing, and the functions of auditors. It also addresses the challenges faced by auditors and proposes solutions. The methodology section details the research approach, design, and methods, including data collection and ethical considerations. The proposal aims to provide a comprehensive analysis of how auditing impacts organisational performance and offers insights for improving effectiveness. The structure includes abstract, introduction, aims, objectives, literature review, methodology, data analysis, conclusion, recommendations, references, and appendices.

Running head: PROPOSAL 0
BUSINESS RESEARCH METHOD RESEARCH PROPOSAL
OCTOBER 5, 2019
STUDENT DETAILS:

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Abstract
As per the definition given by International Organization of Supreme Audit Institutions, the audit
is assessment of the system, function, as well as activity of the particular organisation. The
auditing is important tool to ascertain that the functions are made within the framework of
certain budgets, regulations, needs, as well as purposes. It is new meaning of auditing in a public
segment. The auditing is not just about cash audit only, but more than this. This chapter deals
with a role of internal audit to improve organizational performance. To assist manager in
enhancing organizational performance, the auditor must consider all performance objectives,
which create the organization effective. The audit helps the organisation to become more
effective as well as efficient by rendering various benefits. It permits the organisation to
recognise and seize occasions for enhancing the customer’s services quality. It is also helpful in
increasing positive cash flow. Furthermore, the auditor should ensure that all the facets of
business that may have the substantial impact on organizational efficiency. This chapter defines
what organizational effectiveness is. It also assess the role of auditing in the organisational
performance.

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Contents
Abstract.......................................................................................................................................................1
Introduction, aims, and objective.................................................................................................................3
Research aim and objective.....................................................................................................................4
Research question....................................................................................................................................4
Literature review.........................................................................................................................................5
Conceptual framework of Auditing -.......................................................................................................5
Need of Auditing.....................................................................................................................................6
Functions of Auditor................................................................................................................................7
Role of auditing in organisational effectiveness....................................................................................13
Challenges faced by auditors and their solution.....................................................................................17
Solution of audit challenges -................................................................................................................18
Methodology.............................................................................................................................................19
Research approach.................................................................................................................................19
Research design.....................................................................................................................................20
Research methods..................................................................................................................................22
Data collection.......................................................................................................................................25
Ethical issues.........................................................................................................................................28
Reliability and validity of the study.......................................................................................................28
Limitations............................................................................................................................................29
Data analysis and discussion.....................................................................................................................30
Conclusion and recommendation...............................................................................................................31
References.................................................................................................................................................32
Appendix...................................................................................................................................................37

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Introduction, aims, and objective
The research proposal discusses the topic ‘role of auditing in organisational effectiveness’. This
research proposal would be helpful for the readers. The reader will get understanding as well as
proper knowledge related to the research concern. The auditing has important role in the
organization by developing as well as firming responsibility, confidence along with faith in all
the matters relating to finance. A major advantage of audit is to identify fraud that is attained by
internal control for preventing as well as detecting accounting indiscretions. An auditing is very
significant to increase the effectiveness of organisation. The auditing helps the top-level
executive to render direction on numerous problems related to financial accuracy. The auditing is
also helpful for the head of department to identify the methods as well as tools for improving
control to the administrative compliance. Moreover, the workers in organization can perform the
audit internally. The consultant and statutory auditors can perform the audit externally as the
case may be. The organization employs the internal auditor for rendering the unremitting review
of efficiency of risk-management, governance procedure, and controls by providing independent,
unprejudiced evaluation of functions of an organization. Conversely, the external auditor
assesses company’s financial statements to know whether financial statements represent the
financial condition of organisation. The main reason of performing the external audits is that the
law requires it. Further, the internal audit is generally performed per annum unlike the internal
audit.
In the following parts, the objective of research and research aim is discussed and analysed. This
research proposal also discusses the literature review, data analysis, research methodology,
results along with recommendation. The section of methodology states the research design,

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research approach, research methods, data collection, as well as ethical issues. It also discusses
reliability and validity of study, limitation, as well as data analysis.
Research aim and objective
It is important for the investigator to assess the particular research objectives. A specific motive
of the paper is to assess impact of audit on the organisational effectiveness.This section is helpful
to attain the objectives of research. There are some general objectives of research. They are
discussed as below:
 To know conceptual framework of auditing
 To explore the functions of auditors
 To describe need of auditing
 To explore impact of auditing in the effectiveness of organization
 To discover the challenges faced by auditors
 To discover solution of the audit challenges
Research question
The paper specifically targeted at a role of auditing in organisational effectiveness. The research
questions are discussed below-
1. What is auditing’s conceptual framework?
2. Why audit is necessary for an organisation?
3. What are the functions of auditors?
4. How the auditing is important in effectiveness of organisation?

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5. What are the biggest challenges faced by auditors?
6. What are the solutions of audit challenges?
Literature review
Conceptual framework of Auditing -
The conceptual framework sets a base for the auditing standards. The conceptual framework
increases the constancy of auditing standards over the period. It is very helpful to provide the
directions for solving emerging logical issues. It can see that the auditor independence is very
significant issue in accounting practice presently. The significance of conceptual framework is
simply assumed by the accounting business. The well-organised conceptual framework has
significant part in increasing effectiveness of organisation. A sound conceptual framework
enables the auditor to solve practical issues in effective manner. The Independence of auditors
enhances the audit’s effectiveness by assuring that the auditor would make plan and conduct
audit accurately. The higher quality audit increases the reliability of procedure of financial
reporting by its user (Heras-Saizarbitoria and Boiral, 2015). In addition, the sound conceptual
framework provides the optimal apportionment of capital. Because of the significance of auditor
independence, auditors have involved in considerable rule making in this area without the
conceptual framework.
Furthermore, the auditing is a subject to the verification. It is just possible in a case while the
proper evidential matters of audit are collected. In addition, there are certain accountability
performance standards for the better measurement of auditors. Consequently, it is required that
engaged people should be agreed with adequate standards. The auditing community has set some
professional directions as the methods of general accepted standards. For adding value to the

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financial information, it is required that the main objective of information should be clear. In
addition, the findings should be communicated in a proper way. The audit is required to be
conducted only when the benefit weighs more than cost.
Additionally, various practitioners have recognised the need of the conceptual framework for
auditing. According to them, the conceptual framework is essential to direct the development of
audit procedures and audit performances on the constant and well-organised basis. It is strongly
applicable in the case of internal audit. To assess the company’s financial statement, auditing
standards have been set as the Generally Accepted Accounting Principles. By following these
auditing standards, the auditor collects the proper evidence for explaining that how fair is
information in financial statement in relation to Generally Accepted Accounting Principles.
There are 3 kinds of audit. These are compliance audit, operational audit, and audit of financial
statement of company. The financial audit is also helpful to decide whether financial statement is
made according to the Generally Accepted Accounting Principles. Operational audit reviews
usefulness as well as competence of specific unit of the company. The compliance audit also
ensures that the organisation complies with law, rules, regulations, as well as policies.
Need of Auditing
The audit is objective assessment of the financial statements of an organization to ensure that the
record is fair representation of the transaction (Chiang, 2016). The audit is conducted internally
by the workers of organization, and externally by the outside firms. The key motive of audit is to
render independent evaluation of the financial statement of corporation. An audit is helpful to
increase credibility as well as value of financial statement made by administration (Abdullatif, et.
al, 2016). In this way, the user’s confidence will be increased in the financial statement of
organisation. Proper auditing can also reduce the investor risk. According to the opinion of

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Halbouni, 2015, the audit helps the business to discover the problem. It also ensures the
effectiveness and competence.
Additionally, the audit has significant part in fraud prevention. The repeated evaluation of
functions of company and maintaining difficult system of the internal control can prevent as well
as detect fraud as well as different accounting irregularities. The effective audit system is
significant for the organisation (Ahmed Haji and Anifowose, 2016). The business procedures
require numerous kinds of internal control to ease administration and review, prevent as well as
detect unbalanced transaction, evaluate continuing performance, maintain proper business record
and to encourage operational efficiency. The auditor of company reviews the internal control
designing. A proper auditing is essential because it proposes the improvement, and documents
the material indiscretions to enable further examination in a case when it is warranted as per the
situation.
Functions of Auditor
The auditors have important role to play in increasing effectiveness of organisation. They are
evaluated as per professionalism, honesty, as well as effectiveness. The auditors perform various
functions to improve the operations of organisation. They create objective evaluation of the
functions. They share idea for the effective practices to increase the effectiveness of
organisation. The auditors also render counsel to improve the controls, procedures,
performances, as well as risk management. Alzeban (2015) stated that the auditors also suggest
the manners to reduce cost and increase revenues or profits. Additionally, the auditors provide
competent consultation, direction, as well as simplification of the services. The auditors are
disciplined in performing the functions. They have important role in subscribing the professional
code of conduct along with ethics. The auditors are devoted for developing as well as increasing

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the skills. They are constantly on the viewpoints of emerging trends and risks in a profession.
Moreover, the auditors are very good philosopher. The auditors have great communication skills.
They are outstanding conversationalists who attend the matters considerately. It is argued by
Alwardat, Benamraoui and Rieple (2015) that the auditors also speak very effectively and write
evidently. They give proper consultation and suggestion to the management in significant
matters. In addition, the auditor plays a significant role of internal stakeholder, external
stakeholder, coach, risk manager, lawyer, control specialist, efficiency specialist, as well as
problem solving partner in the business.
Additionally, the auditing profession has changed significantly over past half century. Before
1941, the auditing was considered as accounting function of the organisation. It had no specific
standards of the conducts. In a modern time, the auditing functions were considered as arms of
the accounting functions. In recent time, the auditor is main part of the administration team. The
auditor renders the perception on the functions of auditing. These auditing functions include both
operational auditing and financial auditing. Lenning and Gremyr (2017) stated that the auditor
renders the opinion on whether financial statement of corporation is made by following the
material respects or according to the financial reporting framework. The auditors render
increased level of trust as well as confidence in financial statements to various users like
investors and creditors. The auditors conduct the audit as per GAAS as well as ethical
requirements. The auditors form the opinion as per the ethical requirements. For forming the
opinions, the auditors collect proper evidence. They review, test, assess, compare, as well as
confirm until getting rational assurance. Following are the functions of auditor-
1. Ensure the accuracy of financial statement made by company - the auditor ensures
that all the financial statement of organisation is correct as well as truthful. Chambers and

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Wakley (2018) argued that the internal auditor performs same task of assuring that the
financial statements of company are truthful as well as correct, but they are employed by
organisation being audited.
2. Evaluate going concern principle - the auditors use the going concern principles to take
decision which type of reporting must appear on the financial statement of company.
Companies that follow the going concern may defer reporting long-term assets until the
more proper period, like in the annual report, in opposite of quarterly earnings. Shore and
Wright (2015) explained that the corporation follows the going concern when the sale of
assets does not impair its ability to continue operation, like the closure of the
smaller branch office that again assign the workers to other department in the
organisation. The auditor also applies the going concern principle to know how the
corporation is required to proceed with sale of assets, decline of expenditures or shifting
to different products (Endaya and Hanefah, 2016). Generally, the auditors assess the
financial statement to see if it may continue as the going concern for following period of
audit.
3. Detect frauds in the organisation- the majority of medium to big corporations consider
the external auditor as well as internal auditor as fundamental tools to uncover the frauds.
Zager, Malis and Novak (2016) mentioned that the auditors play an important role in
taking preventive measures to reduce the risks of losses occurred because of the fraud.
4. Compliance with legal obligation- The auditor is liable to get practical assurance that
the financial statement of company is free from material misstatement. They are
responsible to get proper assurance that there is no fraud or error in making financial
statements (as per International standard of Auditing 200). In case of non-compliance

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with rules, regulations, as well as laws, there can be negative impact on the financial
statement of company (Christina, et. al, 2016). In the negative situation, it can badly
affect the capability of an organisation to run as per going concern basis. Additionally,
the auditor is required to report recognised non-compliance with regulations or rules to
either administration or regulatory bodies, if this issue needs actions. The best example is
violation of laws related to money laundering by the clients. As a result, in planning the
audit of financial statements, the auditor must take into account the applicable legal and
regulatory framework. More specifically the auditor should get proper as well as
sufficient evidence regarding compliance with rules and regulations usually identified to
have the direct effect on determination of material amount and disclosure in company’s
financial statements. Welch (2015) stated that the auditor should also execute particular
audit processes for recognising the examples of non-compliance with the regulations and
laws that can have the material influence on financial statement of company. In a case
when the non-compliance is recognised, then the auditors should respond properly.
5. Evaluate the accountable actions by an organisation in social aspects as well as
environmental aspects- It evaluates social impact and ethical conduct of a company
regarding the objectives and those of its stakeholders. The environmental audit is
particular type of social audit to assess the environmental impact of the numerous facets
of the business. The environmental audit is a management tool that is used by sector to
assess environmental performance.
6. Internal control- it is a main function of auditor to ensure that risk management as well
as internal-control processes are functioning in effective manner. The auditor should
understand all the components of financial reporting controls. It involves the control-

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environment, risk evaluation procedure, IT system, and controlling functions that are
related to the audit. It also reviews the controls of clients. It is required that every auditor
should assess design of financial reporting controls related to audit. The auditor should
determine whether the auditing has been applied in a proper way. In addition, the auditor
should use more processes like observation, examination, or outlining transaction
throughout the information system to get proper knowledge of controls related to the
audit (D'Onza, et. al, 2015). The proper processes are the matter of professional
evaluation of auditor. For current client, the auditors can leverage data that attained from
their experience with an organisation. In this way, the auditor determines whether the
changes affect the controlling environment.
7. Ensure the accounting procedure- the auditors ensure the following auditing
procedures-
 examining the administration and others to get the knowledge of a company itself,
its functions, financial reporting, and well-known errors
 assessing the internal control system of company
 executing logical processes on predictable and unanticipated variance in balance
of accounts
 Assessing documentation supporting balances of accounts
 Reviewing the physical inventories counting
 Confirming accounts receivables as well as different accounts with 3rd party

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After conducting the audit, auditors can provide objective advices to improve the internal
control as well as financial reporting to maximize effectiveness and performance of
company (Jones and Beattie, 2015).
8. Other auditing related services- the auditor has important role for improving the
organizational effectiveness (Bishop and Connors, 2018). The primary function of the
auditor is to conduct proper and effective audit. However, the auditor renders other
services of auditing that are discussed below-
 The auditors help the managers to prevent the fraud
 The auditors carry out the investigation to stop fraudulent activities
 They carry out impact assessment
 They also manage the relation with the external auditor
 Auditors help the manager in designing as well as implementing the control
 They teach the manager about the performance management
 The auditor help the manager to self-evaluate the quality of the controls
 The auditor trains the manager along with administration trainee in auditing

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Source: (The Institute of Internal Auditor, 2019)
In this way, the auditor may also suggest the unit manager on the matters and issues related to
business. In a case when the auditor gets too involved in advising unit managers on resolving
operational problems, they can lose the sights of independency and objectivity. The auditors get
involvement in significant decisions taken by the management. While the auditors suggest the
unit manager on the operational matter, then they are required to make it clear to the specific
manager that they are just providing professional advices and nothing. The auditors are required
to say that the suggestions are depended only on personal experience or knowledge.
Role of auditing in organisational effectiveness
For the better organisational performance and effectiveness, it is required to consider all the
significant matters of stakeholders of organisation. The company puts focus on how well it
attains the objectives. Therefore, the performance is most significant facet of the operations of
company. Performance is all about ensuring the execution of activities. It is the main concern of
a company. The auditing has very significant role in increasing organisational performance.
There are three aspects of organizational performance. The auditor is required to be careful about

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these three aspects. These aspects are efficiency, economy along with effectiveness. These
aspects such as efficiency, economy, as well as effectiveness measure the performance of
activities. The effectiveness is a level to which the activities achieve the pre-determined
objectives of performance. The next aspect is efficiency. It is a level to which the procedure as
well as function has been optimized in a way so that other things remain stable. As per this, the
output has been made best use of provided input amount. Moreover, the input has been reduced
for the provided output amount. In addition, the economy is a level to which the company, unit
and action gets the accurate quality as well as quantity of the resource at a correct period and
most favourable prices.
Moreover, when company sets objectives related to performance stating the requirement for
economy and efficiency in the procedures, then the notion of effectiveness includes both
measures of performance. Consequently, in a view of the fact that organizational performance
includes the effectiveness, it also includes economy as well as efficiency. It is essentially
required to have performance objectives to assess the performance. In absence of performance
objectives, it is not possible to manage the performance. It is required to put focus on a point that

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for what the company is making efforts. The performance measure is a benchmark to determine
the achievement of performance objectives. Additionally, the performance objectives should
have same performance standards along with measures. The performance standard is a minimum
requisite performance’s level. This is described as the performance measure. It is mainly used to
assess performance. It is not possible to measure performance with setting the performance
standards (Trollor, et. al, 2016).
For the better performance and effectiveness, this is significant for auditing to get the support as
well as approval of BOD and administration department. The audit helps in determining the
support level. With the corporate governance’s introduction, the auditing is considered as very
significant function within a company. Therefore, for proper and effective auditing, the auditor
ensures that he or she has the essential capability to execute the functions agreeably. While the
auditing is established and approved by the leaders of company as the administration function,
then the auditor can play the most fundamental part. It helps the BOD and management to
achieve the performance objectives. The capable auditing professional brings objectivity,
honesty, communication proficiency; capability to recognise great risks of organisation, and
skills to evaluate efficiency of control puts by administration to alleviate risk (Aldamen,
Hollindale and Ziegelmayer, 2018). Additionally, the partner to administration, the auditor is in
the position to secure the company from the traditional risks along with up-and-coming risks. By
conducting proper audit, the auditor can provide productive consultations as well as ideas that
how to manage balance between opportunity and vulnerability. The audit is helpful in creating
valuable recommendation to assess as well as strengthen the corporate governance. Neilsen
(2016) stated that a key motive of auditing is to enhance organizational efficiency. An auditor
can add value to the corporation by increasing performance of the functions as well as the

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qualities of the manager. For providing the contribution towards the organizational performance,
the auditor is required to have depth understanding in relation to the business. In a case when the
auditors do not know about the activities related to business, and then they can put focus on the
incorrect fields. In absence of proper auditing, they can fail to render useful recommendation to
improve the organizational effectiveness. Such et. al (2016) described that to be effective, the
auditor should have the recognized support of top-level administration and the BOD throughout
the audit committee. The experience, education along with professionalism of auditor are helpful
for taking decision of effectiveness of functions of audit.
The audit financial statements is made to decide whether whole financial statements (the data
being validated) are stated according to the particular criteria (Shah, Murphy and McIntosh,
2017). Usually, the criteria is GAAP, even though this is also common for conducting audit of
financial statement made as per the cash basis or different basis of accounting suitable for a
company. In deciding whether company’s financial statement is fairly stated according to the
GAAP, the auditors perform proper test to decide whether financial statement contains
substantial error and some other errors. The part of internal audit is now significant to corporate
governance equation. It could be said that part of internal auditing has prospective to be
fundamental, however it is depended on whether the audit section is up to a task. Now there is
the modern internal audit. It makes able the auditor to use the sophisticated blend of audit
strategies as well as approaches for adding value to a business. It enables the auditor to help the
board as well as audit committee to perform the role correspondingly. As stated by
Practice Advisory 1210-1, “all the internal auditors should possess certain knowledge, skills, and
other competencies.” The internal auditing has significant part in an organization today. It
provides significant direction for the organisations. It is an attractive area wherever the internal

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auditors are required to have certain financial as well as personal skills. The auditing is a tool
with the help of which the internal auditor can develop the work from one audit area to another
audit area. The laws as if Sarbanes Oxley Act has altered various things, however the internal
audit continues to be the group that renders significant and substantial services to administration
in the companies.
Challenges faced by auditors and their solution
There are various challenges to conduct modern auditing. The biggest challenge for the auditors
is to manage the risks related to poor standards. The internal audit department has to render
guarantee on risk-management, corporate governance, as well as control. Furthermore, at the
same time the auditors also face challenges to determine how the auditing procedures can be
assured of providing the best service. The internal audit department faces various other issues.
Certain issues state the opportunities to overcome. In addition, certain issues represent the
problems to overcome. The best resolution of this problem is to find the auditing standards.
Additionally, the administration and auditor is liable in case of ignorance of fraud. This problem
takes place due to the overriding of internal controls by the management. The auditor faces
difficulty in setting of assumptions. They are required to implement the professional scepticism
at the time of conducting audit. The correctness of journal entries would make sure that there is
no or less chance of conspiracy. The segregation of the duties is required to be ensured. The
unsuitable and infrequent activities should be identified. The accounting estimates are required to
be checked for fraudulent intention. Henceforth, the retroactive review of judgment as well as
assumption of administration of accounting estimates is significant.

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Solution of audit challenges -
The staff should solve these challenges with proper mechanism such as quality assurance
mechanism. The auditor should focus on the relevance of auditing functions. The auditor is
required to know the expectation of partner to understand the business of client. Omoteso (2016)
argued that they should add insight to the audit by recognising concerned field where the clients
can have improvements. In addition, the auditors should focus on the innovations at the time of
performing audit functions. Stephenson (2015 stated that they should transform the information
or data into insight to evaluate wants actions or requirements. Moreover, the auditor should
follow the checklist properly to overcome audit challenges. Therefore, they should focus on
quality for better solution. They should get direction from skilled leaders and instructors of
entity.
Source: Donovan (2018)

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Methodology
The chapter ‘research methodology’ is very helpful for the investigator for selecting adequate
technologies to conduct research in proper as well as effective manner. In the chapter of research
methodology, the research method, research design, research approach as well as data collection
methodology is discussed. This section also evaluates ethical consideration, limit of study as well
as reliability and validity of study. These factors are useful for an investigator for getting correct
data about the research concern. In this chapter, different techniques and approaches are
discussed to meet research study in the moral and methodological manner. The research method,
research design, research approach as well as method of data collection are described as well as
justified to ensure the consistency and rationality of the outcomes of research. In addition, the
research methods are justified according to the research objectives as well as aims as they are
important to get reliable outcomes (Adelopo, 2016).
Research approach
The selection of research approach is significant in validating selected research design and
techniques. With the help of research approach, the investigator can state data, figures as well as
facts in the methodological way. Furthermore, the researcher can use different approaches. The
research approaches include the deductive approach and deductive approach. With the help of
research approaches, the investigator may validate collected data as well as research techniques.
It is required by the researcher to enhance depth understanding related to utilization of different
methods (Naheem, 2016). These methods can be useful for the researcher to fulfil the objectives
as well as research aims. The deductive approach is very relevant to be used by researcher due to
its relevancy with positivism philosophy. Therefore, the deductive approach is utilized to
develop hypothesis regarding the research concern. For proving hypothesis, it is required by

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researcher to collect the set of data to discard and admit the hypothesis. On the other hand, it can
say that the inductive approach is relevant in a case where the researcher has used interpretivism
research philosophy. In case of inductive approach, it is not required to develop hypothesis in
relation to issue of research because of flexibility.
In this study, the researcher will use inductive approach. Furthermore, it is not required by the
researcher to develop the hypothesis. In this way, the researcher will not apply the deductive
approach as it is not required. In addition, the inductive approach will be helpful for the
researcher to gather big amount of data related to influence of auditing upon efficiency of
business organisation (Johansson and Carey, 2016). The inductive approach would be feasible to
state numerous concepts and ideas for attaining positive outcomes. On the other hand, as there is
no need to prove evidence with this study so the researcher will not use the deductive approach.
Research design
The research design is described as the framework of technologies as well as method selected by
investigator to combine numerous elements of the research in the reasonably proper way. By
using the research design, a problem of research can be handled in a proper way (Manley and
Titchen, 2017). The investigator should have the proper knowledge of the numerous categories
of research design to select the research design that is required to use for this study. The research
design provides insight to conduct the research by using the specific methodology. The research
design is categorised into two types like quantitative research design along with qualitative
research design. The investigator uses qualitative research design in a case where the relationship
is established between observation and gathered data as per the mathematical calculation. The
theories related to present occurrence can be disproved or proved based on mathematical
calculation. The researcher uses the qualitative research design wherever it is expected by him to

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conclude why the specific theory is relevant. The qualitative research is used to analyse what
respondents have stated regarding the concern of research. Alternatively, the quantitative
research design is used in a case wherever this is significant for the researcher to have statistical
conclusion related to collected insights. Numbers render the best viewpoint to take significant
decision related to business. The quantitative research design is very significant for development
of the corporation. In this research study, the researcher used qualitative research design as well
as quantitative research design. The qualitative research design is considered as investigative
research design. The qualitative research design is utilized to make theoretic data in relation to
research problem. It is used to define that the role of auditor in enhancing the organizational
performance. The qualitative method is useful in identifying the performance of the manager and
auditor for relating them with the better performance of organisation. In different terms, these
methods are utilised to develop the relationship between auditee, manager and auditor
performance in relation to the objectives of performance regarding the audit. Additionally, the
quantitative research design is aimed at exploring that how many people believe, perform, or
realize in the particular manner. The quantitative project includes huge sample size focusing on
the quantity of replies of respondents. The quantitative research design is more focused on
getting more and effective replies. The quantitative design is described as the systematic analysis
of occurrences by collecting quantifiable information and adopting mathematical techniques,
computational methods, as well as statistical methods. The quantitative methods render
resolutions to almost all the fields of businesses. This method can be utilised in the production,
marketing, inventories, and finance along with various fields to find answers of various question.
For an example, this method is helpful to know how the means should be utilised in production
so that profit is maximized. It can see that the quantitative method is reliable as well as objective

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method. It can utilise the statistics to simplify the findings. This method permits the person to
learn to what level the feature can or cannot sustain learning. This method is useful in taking
managerial decisions. It can say in different terms that the managers can take significant as well
as relevant decisions related to the operations of company. In this way, this mechanism is utilised
to search the elements leading to development of organizational effectiveness and contribution of
audit in improving organizational effectiveness.
Research methods
The research method is a broader term. While data collection method as well as data
analysis method addresses the principal of research methods, it is required to present range of
additional factors in a scope of the study (Al-Akra, Abdel-Qader and Billah, 2016). The research
methods include approaches, techniques, as well as strategies. They are used in the collection of
evidence or data for discovering new concepts. They are also helpful to develop knowledge
regarding the topic ‘role of auditing in organisational effectiveness’. The research strategy is
known as the systematic planning of actions. The research strategy can be useful for the
investigator to provide directions or guidelines. The research strategy enables the investigator to
do research in a systematic way. The research can be conducted on schedule by following the
appropriate strategy. It enables the investigator to produce positive outcomes along with wide-
ranging reporting. The research strategy also describes the rationale for a study. In addition, it
would define the extremely significant stage in a process of conducting research in related field.
By following the research strategy, the researcher can assess the research issue by giving
responses of research questions in the well-managed way. The researcher can collect relevant
data by utilising the research strategy. Further, the researcher can evaluate information for
reaching at particular outcomes. To attain the research objectives along with aims, the

RESEARCH PROPOSAL 23
investigator can use certain types of the research strategies. The research strategies include
survey through questionnaires, interviews, experiment, literature review, and focused group
along with case study. In this study, the researcher will use interview, survey strategy, as well as
literature review strategy. The interview strategy involves intensive individual interview with the
smaller number of participants to discover the perspectives on the specific concept, programs, as
well as situations. There are various methods of interview, such as structured interview,
unstructured interview and semi-structured interview. The researcher will conduct structured
interview with 15 auditors of different organisations of different locations in India. In addition,
the researcher will conduct survey on great number of employees of different companies of
different location in India.
The literature review is useful because it allows the researcher to collect proper amount of data
about the role of auditing in organisational effectiveness. In addition, the researcher uses the
literature review to collect data along with figures in least time. The research strategy is not so
costly.The literature review enhances the research quality between the key stakeholders (Mahzan
and Hassan, 2015). Additionally the researcher can use detailed information related to issue of
research by using the literature review strategy. It enables the researcher to have understanding
along with awareness (Khan, Mihret and Muttakin, 2016). As the outcome, the literature review
is useful to get research aim along with research objectives timely. The literature review provides
the consistent outcomes. The literature review survey, books, academic article, and different
resources render the detailed understanding regarding the problem of research. The literature
review provides structure of resources for the researchers to explore issue of research. In general,
the literature review is considered as written conversation, which evaluates publication related to
particular area or specific concern. The systematic features of the literature review can provide

RESEARCH PROPOSAL 24
the interpretation of the old materials. It collects the new data with the help of old data. By using
this, the researcher would be capable to trace well-informed progression of the area including
key debate. This research strategy suggests the reader best idea related to the applicable research.
Further, the survey strategy is considered as qualitative method and quantitative method with two
significant features. Firstly, the variables of interest are assesses with the help of self-report.
Basically, the survey researcher scholar asks the respondents (who are known as participants in
the survey strategy) to state on the personal thinking, feeling, as well as conduct. Secondly, the
considerable attention is paid to a problem of sampling. Particularly, the survey researcher has a
great preference for larger random sample. The reason is that the larger random samples render
the most precise estimate of what is correct in the people. In actual, the survey strategy can be
the only method in psychology where the random sampling is regularly utilised. Beyond the two
features, almost anything comes in survey strategy. It can see that the surveys can be conducted
in short period or long period. The survey strategy has the root in implemented social research,
marketing investigation as well as election polling. It has since become the significant method in
various theoretical restraints, such as psychology, sociology, public healthcare, as well as
political science. Additionally, the interview strategy also has some advantages for the
researcher. It can say that it is widely adopted methodology to collect data. The interview
permits access to rich data. They require extensive planning concerning establishment of the
structure, decision regarding how to interview and who to interview. The researcher needs to
make planning whether to do group interview or personal interview. It is also required to make
planning that how to record and assess the responses. For the better implementation of this
strategy, it is required to consider some points. The Interviewee needs the wider range of
abilities, including effective social abilities, communication skills along with listening capacity.

RESEARCH PROPOSAL 25
It can see that the interview is also time taking to do. In this way, the interview is prone to issues
as well as biases that require to be minimised at the time of designing stage
In this study, the researcher would utilise the literature review strategy, survey and interview
strategy. The reason is that these strategies develop better understanding about the research issue.
Further, the key purpose of the literature review is to provide a framework to understand the role
of auditing in organisational effectiveness. It develops as well as describes the concern of
research. It also identifies the new manners to understand previous research. It defines that how
the proposed research is connected with past research in term of statistics. The literature review
also describes the inventiveness and relevance of a research problem. It creates the sense of
connection between respondents and readers so that they can develop the faith on the research
conducted by researcher. As a result, the researcher can provide credit as per due diligence.
Moreover, the survey strategy is a quantitative approach to significantly feature the utilisation of
self-report. It measures the carefully chosen samples. The researcher will use survey strategy
because this is flexible method. The main reason is that this can be used in wider variety of
fundamental as well as applied research questions. Therefore, the researcher can be able to get
findings of facts by using these research strategies. In this way, it can say that literature review
strategy, survey and interview strategies are useful in identifying the gap of research.
Data collection
The data collection is considered as procedure of gathering data from relevant sources to know
the replies to the problem of research. It is also a method to evaluate the developed hypothesis as
well as outcomes of research. There are 2 kinds of data collection methodologies. These two
types are secondary and primary data collection method. The primary data collection method is
utilised to collect data in the direct way. While data is gathered directly by an investigator for

RESEARCH PROPOSAL 26
very first time is considered as primary data. The primary data is real according to its nature. It is
very specific to an issue of research. The primary data means the data that in raw procedure. It is
considered as first-hand data that is useful to develop and assess research model (Yee, et. al,
2017). The primary data methods include interviews, survey through questionnaire as well as
case study. The interview is most conservative method of gathering primary data. In this method,
the interviewer develops the questionnaire. Next method to collect primary data is survey
through questionnaire. In this method, the investigator establishes the set of questionnaires by
niche group he or she would be learning. The survey through questionnaire method is profitable
method as this includes most of the population of selected area. These questionnaires can be
close-ended or open-ended. However, the researcher is required to know the ability of making
questionnaires to get the correct vision in the population. Therefore, the investigator may get the
answers of the questionnaires either personally or by sending the mails to a focus group. Other
popular method is observation method. The observation method is used to evaluate the dynamics
of the specific situations. This primary data collection method offers well-organized method to
collect data. The researcher has provided a platform to evaluate individuals by normally
happening events such as learning conduct of people who travel by railway. Here, the researcher
may conduct primary research to understand the actions of focus group directly.
On the other hand, the secondary data refers to the data that is not gathered directly by
researcher. The secondary data is gathered from various sources. The secondary data is
considered as data that is already explored as well as investigated by different sources like
articles, books, newspapers, as well as magazines. The secondary data refers to the data, which
has been published in magazines, online portals, as well as journals (Bin-Ghanem and Ariff,
2016). There is the great quantity of data available in the sources about research concern in

RESEARCH PROPOSAL 27
business study, notwithstanding the nature of issue of research. Consequently, the
implementation of proper criteria to choose secondary data to be used in the study has significant
role in relation to enhancing the level of research consistency and validity. The set of criteria
involve, however not restricted to the publication of data, consistency of sources,
recommendation of author, and excellence of discussion, detail evaluation, and scope of
involvement of the text to establishment of the area of research.
In this study, the researcher used both primary data collection method as well as secondary data
collection method. The secondary data collection method is helpful to make direct relation with
the participants to get beliefs in relation to the problem of research (Martinov-Bennie, Soh and
Tweedie, 2015). In addition, by following this method of data collection, the researcher can
generate the detailed knowledge as well as understanding regarding the issue of research. With
the help of secondary data collection method, the investigator would be able to collect
information from different sources like articles, books, sites, and journals to enhance the
validation of outcomes of the research. The key motive of selection of secondary data method is
that this is helpful to collect the valid and reliable facts in regarding the problem research. This
method also enables the researcher to get data from the reports of government and government
organisations regarding the role of auditing in organisational effectiveness. This method is not so
costly. The researcher would be capable to conduct research in time. The secondary data
collection method is feasible method for a researcher. The primary data collection method is also
a particular method. The main reason is that with the help of this method, the researcher will be
able to find out that what the drawbacks of this method are. The researcher will primary data by
conducting interview with 15 auditors of different organisations of different locations in India.
The researcher will conduct survey on great number of employees of different companies of

RESEARCH PROPOSAL 28
different location in India. The researcher will also be able to get the different responses of
participant by conducting interview and survey. Therefore, the researcher spends lesser on the
secondary data collection method in comparison of the primary data collection method.
However, the primary data collection method provides results that are more reliable. Moreover,
the researcher can collect the data in a quick way by following both primary as secondary data
collection method.
Ethical issues
The research regarding ‘part of auditing in organizational effectiveness’ will involve certain
ethical issues like educational rules, regulations as well as laws. The researcher is required to
consider the related issues while conducting research and collecting data. Data evaluation is
required to be done by considering the laws of analysis. In addition, the secondary data is
required to be considering the laws related to present data. The researcher should consider the
provision of ethical laws such as the Data Protection Act no respondent would feel insecure
while approving for the survey. In addition, the researcher should use the ethical norms at a time
of doing research. Therefore, a researcher will be able to adopt suitable conduct with the
respondents.
Moreover, it is also required by the researcher to follow university guidelines to keep the privacy
of respondents. By following the guidelines of university, the researcher will be able to attain
objectives as well as aims of the research. In this way, the researcher can face various ethical
issues such as plagiarism, data allocation, and problem related to copyright act at a time of doing
research. The researcher can overcome from these problems if the investigator gives credit to the
actual author of the information. Therefore, there will be possibility to get the favourable

RESEARCH PROPOSAL 29
outcome. It may lead to participants to take proper decisions in relation to research. The
researcher ends possibilities of problems, as this will be imperative to attain positive results.
Reliability and validity of the study
This research will be very helpful for the readers. The reason is that the researcher will be able to
know part of auditing in the organization efficiency. The exploration of the role of auditing has
discovered that it has been playing a significant part in increasing the effectiveness of the
organization. The research paper puts focus on numerous necessary measures to get the solution
of the. The measures have been playing the significant part in developing good corporate
structure. The primary data collection method and secondary data collection method will be used
get research aims and objectives. The researcher will conduct interview and literature review
according to the collected information. It is also discovered that the auditing can be helpful for
the development of economy of nation. This research will define that the key role of auditor is to
enhance the operational effectiveness and manage the risk. This study will be helpful to state that
the auditors play an important role because they ensure the compliance with law. The main
advantage of the audits is fraud protection. It can be attained by the internal controls that identify
and avert accounting indiscretions. In this way, the stakeholders like investors, regulators,
executives, and directors get sound assurance of how well the organisation is managed by the
proof of comprehensive financial statements that audits yield on time. The workers in the
organization can perform it internally. In addition, consultant auditors and statutory auditors can
perform the audit externally in any case. The errors can be detected with help of proper auditing.
The reader will able to understand that the regular auditing does not only detect and prevent fake
activities; however, it also discovers the previous frauds. In fact, the audit is considered as legal

RESEARCH PROPOSAL 30
necessity for the organizations, which have the power to abuse financial data for the personal
gain such as financial organisations.
Limitations
The researcher faces certain limitations in conducting research. The researcher faces various
complexities. The researcher has some issues in searching the topic ‘role of auditing in
organizational effectiveness’. It can be difficult for a researcher to find out the facts as well as
data to evaluate role of auditing in organizational effectiveness. The absence of sample size and
figures is also a problem for researcher. It is also found that certain reports, sites, and articles on
role of auditing in organizational effectiveness, are not accessible by a researcher. It can say that,
the researcher faces numerous difficulties as well as challenges in conducting literature review to
understand the role of auditing in organizational effectiveness.
Data analysis and discussion
After gathering the data, it is necessary to assess information for creating reliable and effective
outcomes related to issue of research. There are numerous data analysis methods to be used by
investigator (Hamid, Othman and Rahim, 2015). These methods include statistical analysis,
contents analysis, disclosures analysis, thematic analysis, and informal analysis. A researcher
collects data for appropriate assessment of the research problem. For this research paper, the
researcher will use statistical analysis. The statistical data analysis includes data collection, data
analysis, data interpretation, data presentation, along with modelling of data. This method is
useful in identifying, assessing, and interpreting method of collecting quantitative data. The
statistical analysis involves planning, framing, collecting data, assessing, creating significant
interpretation and reporting of the findings. In this study, the researcher will use MS-excel
software to state result by diagrams along with graphs. It can say that these charts, graphs as well

RESEARCH PROPOSAL 31
as diagrams are useful for reader to get detailed knowledge in relation to the effectiveness of
audit. It will put focus on role of auditors, functions of auditors as well as effectiveness of
organisation. The reader can have understanding regarding the role of auditing in the
organisational effectiveness. The researcher will evaluate the functions of auditor in the
development of business of organisation. In this way, the researcher will find out the relation
between auditing and effectiveness of organisations. It is clear that with the help of statistics
analysis, the researcher can give a meaning to the great numbers. The researcher uses these data
to assess research concern or explain the problem. This data analysis method is simpler to
summarise the data. It creates good sense with the help of charts and graphs.
Conclusion and recommendation
As per the above analysis, it can conclude that the auditing has great part to play in increasing
efficiency of an organisation. The audit is considered as tool of the financial control that is
employed by the private sector, public sector or the person to secure itself against deception and
extravagance. The meaning and significance of corporate governance as well as auditing is
described properly in this paper. Additionally, impacts of IT on auditing, the issues for audit
profession, and the organization of audit section are reviewed. It is analysed that the fraud can be
prevented by the audit as it serves the significant role for the entities. The audit is useful for the
sound as well as effective functioning of governments. The audit also ensures that the benefits of
public funds are attained. It can say that the audit is an essential tool for every individual or
organisation. It helps to secure accountability to the public in general. A government may
perform the controls over administration. With a help of audit, the auditor can also verify that the
public resources have been used in a responsible manner. It is evaluated that the auditors should

RESEARCH PROPOSAL 32
focus on innovation, relevance, and quality of audit performance. In this way, the auditor can
reduce challenges and increase efficiency of organisation.
Furthermore, it can say that the researcher would apply the inductive approach to get the
appropriate results. In addition, the investigator would apply both primary as well as secondary
data collection method. Additionally, the researcher will collect primary data by conducting
interview and survey. The researcher would collect the secondary data from magazines,
newspapers, and articles. The secondary data collection method is depended on present data,
which can be gathered by the offline resources, sites along with case study.

RESEARCH PROPOSAL 33
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Appendix
Survey through questioners
Demographical based question -
1. Please spell out your Gender?
 Male [ ]
 Female [ ]
2. How many years of experience do you have in related field?
 0 to 2 years [ ]
 3 to 5years [ ]
 6 to 8 years [ ]
 8 years and above [ ]
3. Please give your opinion on the need of audit –
 Strongly Agree [ ]
 Agree [ ]
 Neutral [ ]
 Disagree [ ]
 Strongly disagree [ ]
4. Do you agree that there is great impact of audit on the effectiveness of organisation?
 Strongly Agree [ ]
 Agree [ ]
 Neutral [ ]
 Disagree [ ]

RESEARCH PROPOSAL 39
 Strongly Disagree [ ]
5. What are the key functions of auditor?
 Ensure good internal control
 Ensure quality of financial statements
 Assess going concern principle
 Find errors and frauds
6. In your opinion, the auditing has great role to play in organisation ?
 Strongly Agree [ ]
 Agree [ ]
 Neutral [ ]
 Disagree [ ]
 Strongly Disagree [ ]
7. Is auditor face various challenges at the time of performing audit functions?
 Strongly Agree [ ]
 Agree [ ]
 Neutral [ ]
 Disagree [ ]
 Strongly Disagree [ ]
8. Is there any solution of challenges faced by auditors?
 Yes [ ]
 No [ ]
9. Please tell about the aspects of performance and effectiveness of organisation
 Efficiency [ ]

RESEARCH PROPOSAL 40
 Effectiveness [ ]
 Economy [ ]
Interview questions -
10. What do you think about the conceptual framework of audit?
11. What are the advantages of audit in the effectiveness of business?
12. What are the key functions of auditor?
13. Do you think that there is need of audit in the organisation?
14. Does auditor face ant challenge at the time of auditing?
15. What are the possible solutions of challenges faced by auditor?