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Table of Contents

Barriers to Implementation of Auditing in an organization: Case study of Kuwait State Audit Bureau - Part 5

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3.4 Research design

In this study, the research design established was defined by two-phase analysis. In the first phase, the process involved identifying the effective platforms required to determine the hindrances and barriers that affect quality implementation of the audit process with the effectiveness and critical consideration of the ideal development of scales required to achieve this perfect level. These constructs are hence refined according to the investigative proportions 1 which also proceeds to define the testing of hypothesis 1 and 2 by the use of relevant instruments reflected in the use of the instrument that was based on scales applied in part 1.

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3.4.1 Target Population and Sampling Methods

The study was carried out in the potentially active environment by applying questionnaire method. Because this involved collection of field data, it universally applied the existing framework, which is standardized to collect field data. The development process of its scale was examined according to the scale development procedure and it fully implied that the administration of this scale involved basic reliability and validity issues. As such, the content was maintained and hence standardized to minimize or otherwise isolate criticisms occurring as a result of the explorative research levels. In particular, avoiding mechanically incorrect methodological definitions would ultimately help to reduce any challenge to this research.

Item generation: To achieve a high level accuracy in the project, ideal efforts are required and this enhances determinants of related inclusion of successful research processes. In particular, the data was collected in form of emailed questionnaires from the field respondents who were by no means well informed about their work and hence capable of providing valid data for the study. In this research, the focus was on audit controllers and the management, and hence taken positions were classified as controllers and administrators or otherwise classified educators. In this study, the level of professionalism considered was dependent on the respondent and did not necessary affect the nature of the responses. This therefore involved general focuses as far as the respondents basic demographics (age, marital status, years of service etc) to business ideas (audit application and business attachments).

To establish this research, semi-structured interviews were applied and this constituted a larger format of the research, transformed through the dependency of responses, where additionally, the questions were formulated to be able to accomplish the research trend. According to Stone, (2000) the required levels of identifying the interviews were equally transformed through qualitative interviews and this equally identified the objective of the subject constructs. This equally serves as the critical component for enacting sufficient research being conducted. This is accordingly established by indicating the format and essentially by defining the interview process. In this project, the differentiated approaches made to identify the interviewees were based on the job specification of the organizational employees. Sampled selection was made in which each department constituted 1:4 of the total. The audit controllers were outsourced and this equally provided an additional interview identification mechanism to establish authentic data from the study. This sufficiency has been evidenced in time ranges of 3 interview hours. Computing the hours spent to conduct the interview required the following key identification point of reference: 3 hour/department x 4 departments = 12 interviewing hours.

According to Anderson (2006), attaining the right interview schedule would be sufficiency established with relevant selection process. While the attributes in this research complied with this theory, the researcher did the transcription and this equally provided adequate establishment of relevant conversation details as per the identified content models. After the accomplishment of the research, the analysis was facilitated through specific content identification and then a careful step was fostered to identify the major areas before proceeding to study them.

3.4.2 Data Collection Instrument and Source

In this research, the major tools of obtaining data were primary instruments. Therefore, in general terms, both questionnaires and interview schedules were widely used to depict the exact data from the respondents. On either case, the instruments were classified and forwarded to the relevant respondents as stated by the descriptions.

Research with Questionnaires

In the general analysis of this research, a notable reference were the roles in which women played in ensuring that relevant information is availed for analysis. The questionnaires were preferred for this study because it enabled the researcher reach a larger number of respondents within a short time, thus made it easier to collect relevant information. The questionnaires were developed basing on the objectives of the study and the personal profile of the respondents. A measuring scale was used to determine the key aspects relating to the implementation of audit controls in Kuwait State Audit Bureau and the resultant effectiveness of service delivery within a given market environment. The questionnaires for auditing controllers comprised of closed ended questions. In this case, the researcher used corresponding measurement rating scales in reference to the process involved in the response itself. This was given procedurally along specific analytical composition, factored in these specific orders:

No Respondent specification Meaning
1 A Agree: General agreement though it has specific limitations
2 D Disagree: General disagreement though it has specific limitations
3 SA Strongly Agree: Complete agreement with no doubts
4 SD Strongly Disagree: Complete disagreement with no doubts

Source: Primary data

In the analysis of data, the respondents were expected to tick and fill in the most appropriate alternative. Measurement scale uses a standard set of response options that represent varying degrees of agreements and this was based on certified questionnaire acquisition. (Stevenson, 1990)

Research by Observation

According to key research works, it was evidenced that observation is one important streamline of obtaining the otherwise unrecorded information or information that could not be delivered to the research with special considerations of those views. The researcher hence employed the formal observation technique to collect data on audit measurements and the effective metrics in relation to the business performance from Kuwait’s mainstream financial environment. In fact Timmons, (1986) as evidenced by the works of Yusuf, (1995) suggest that “social behaviors and attitudes for example, are best studied in the environments in which they are likely to occur rather than relying on individuals to give self-reports about their own behaviors and attitudes” (Asian-Nation, 2007)

Using Interview Guide

According to the research, structured interviews were conducted with financial experts and audit controllers. Interviews were used because they provided additional information for triangulation purposes.

3.5 Data analysis methods

In the development of the project, the study hence proceeds to be administered and tested and this is elsewhere elaborated on the qualitative measurement of effective implementation of audit controls in Kuwait, which is determined by the scales in phase 1.

Unit of analysis offers the systematic expression, which is based on the employees and the given barriers. In the earlier discussions, it was established that the elements of relevant planning within the organization would help to establish the standard framework for Kuwait State Audit Bureau.

//*/*Target population – The target population according to Bird, (1996) identifies the specific groups needed to cover the identified research area. In view of this project, the population involved the Audit bureau employees who participated in the research and also included the management-oriented employees who evaluated the policies required for the technical process.

Sample framework – The framework sampled in this study explored the audit elements identified and which offers the sample for the study, (Bernstein, 1992), this involved 12 audit barriers customized according to the specific sustainability requirements.  Despite the fact that the sampling was based on emailed questionnaires, there was of course specific expectations to ensure that the overall goal is determined on the authenticated non-probably convenience sampling. This hence met the requirements needed to achieve the research results. Due to the presence of a modern approach, the employees of various categories were asked to fill in online questionnaires especially on their understanding of how the barriers affect the functional level of Kuwait State Audit Bureau. Due to the ease of approach and the fact that the questions were closed-ended, it was thought this method was appropriate and therefore was authentic. In fact, the general overview of this approach was largely extended by the existence of convenience sampling and hence the future consideration in the technical audit process was equally based on probability sample.

Instrument development – the development process aimed at constituting properly aided scale developed (shown in phase 1) and then creating substantially positive elements as factored in the survey.  The study pattern in the questionnaire was developed in two parts; first, we look at part 1, which focused on perception of auditing administered online, part 2 looked at the perceived barriers relative to implementation of auditing which also examined how Kuwait State Audit Bureau is established.

Because the questionnaires were distributed on the constructs of determined audit usefulness, the instructions were labeled on every headed A4 sized paper with the following details: “Instructions: Indicate the extent to which you think audit control performance is hindered by a number of given challenges and enhanced by the features described by each statement, by circling one of the five numbers to the right (1=strongly disagree to 5=strongly agree).  Please answer all questions.”

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Statistical test

This research is established by using a statistical method such as multivariate or other analysis.  This is suitable for hypothesis 1 & 2. The use of a Likert scale is both important for validating information and also it is appropriate for defining relevant study results. The exceptional derivative in the multi-item scale is that validity is almost guaranteed. In this research, there was an evidenced use of simple correlation analysis, which helped to establish specific relationship between one or two variables (Lintern & Naikar, 1998).

However, further research according to Zikmund, (1997) explains that the Pearson’s correlation coefficient has a range of +1.0 to -1.0. According to his computation, if r = 1.0 then this means that there is an observable positive linearity while if the correlation is -1.0 then the linearity is negative. Zero illustrates no correlation.

Hence as per the existing statistical test aiding this project, it is possible to device significant differences between the correlations demonstrated from the sample and randomly, 1.5 could be used to determine the specific correlation differences in testing hypothesis 1.

To test Hypothesis 2, t test or F test will be applied. However, the result will be equivalent to (0) (H0:=0, H1:0).

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