Barriers to Implementation of Auditing in an organization: Case study of Kuwait State Audit Bureau - Part 6

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20th Mar 2017

CHAPTER FOUR ANALYSIS AND DISCUSSION

Introduction

This chapter provides the results for the research. Because the work was analytically determined by the application of respective exploratory factors, the tests were done and consistently aided by the critically expectations of the effectiveness defined and the relevance of the measurements used. This particularly provides the critical component aiding the final research.

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4.1 Descriptive analysis

The demographic characteristics of respondents in regards to gender, age group, education level, position in their respective work placements and experience was the first item investigated in this study. The findings regarding these are presented in Table 1.1.

Gender	Frequency	Valid Percent
Male	218	72.7
Female	82	27.3
Total	300	100.0
Age Group
Less than 20	47	15.7
20-29	94	31.3
30-39	95	31.7
40-49	51	17.0
50-59	13	4.3
Total	300	100.0
Education Level
2 years Diploma	34	11.3
Bachelor Degree	151	50.3
Master’s Degree	60	20.0
Doctorate Degree	73	9.6
Others	16	8.8
Total	300	100.0
Total	300	100.0
Position
Manager	23	7.7
Team Leader	29	9.7
Office Administrator	64	21.3
Specialist	142	47.3
Planner	42	14.0
Total	300	100.0
Experience
Less than 6 months	5	1.7
6-1 year	62	20.7
2-3 Years	59	19.7
4-6 Years	95	31.7
7-9 Months	63	21.0
10 and above	16	5.3
Total	300	100.0

Table 1:1: Kuwait State Audit Bureau demographic characteristics of respondents

Gender of respondents in Table 4.1 indicates that the majority of the respondents sampled to participate in this study were males (73 percent) while the least participants were the females with 27 percent. Much as there was somewhat wider gender gap, information provided by the two genders was instrumental and complimentary.

Regarding the age group of the respondents, it can clearly be observed that those who are below the age of 20 were 16 percent; those from 20 to 29 formed 31 percent; then those in 30 to 39 were 32 percent; those in 40 to 49 formed 17 percent and 50 to 59 were only 4 percent. In general, the majority of the respondents were the youth, that is to say those below the age of 40. Different age group was also very instrumental in sense that respondents of different age groups could sometimes have different opinions hence helping in the analysis of this study.

Experience of the respondents in the company was also considered highly under the demographic characteristics of respondents. Findings in Table 4.1 indicated that 2 percent of the respondents had less than 6 months experience; 21 percent of the respondents had from 6 months to 1 year experience; 20 percent of the respondents had experience of 2 to3 years; 32 percent of them had experience of 4 to 6 years; 21 percent of them had experience of 7 to 9 years; and lastly 5 percent of the respondents had more than 10 years’ experience. Findings indicate that over 58 percent of the respondents had over four years of experience hence capable of delivering the most needed information for this study.

As far as the findings on the position of the respondents was concerned, it can be observed that the majority of the respondents were the engineers (37 percent); followed by those in office administration (21 percent); next were the planers (14 percent); followed by the specialists (10 percent); after that were the team leaders (10 percent); and lastly, those in the management position (8 percent). This means that the majority of the respondents were familiar with the research concepts or variables.

Kuwait State Audit Bureau auditing systems performance descriptive statistics

The measure the aspect of performance of organizational auditing systems, mean ranges and standard deviations were also used. The researcher followed the outlined mean ranges and their interpretations. The mean ranges from 1.00 -1.79 indicated that respondents strongly disagreed with the statement hence the situation of auditing system performance was very low; mean ranges from 1.80-2.59 indicated that most of the respondents disagreed with the statement hence the situation of auditing system performance was low; mean ranges from 2.60-3.39 indicated that most of the respondents neither disagreed nor agreed with the statement hence the situation of auditing system performance was moderate; the mean ranges 3.40-4.19 indicated that the majority of the respondents agreed with the statement hence the situation of auditing system performance was general high; and lastly, the mean ranges from 4.20-5.00 indicated that the majority of the respondents strongly agreed with the statement hence the situation of auditing system performance was generally very high. The findings on the situation of auditing system performance are summarized in Table 1.2.

	N	Min	Max	Mean	Std. Dev	Interpretation
The Kuwait State Audit Bureau auditing practices has increased the involvement in Kuwait State Audit Bureau on a department level and by a majority of workers, including myself	300	1	5	4.27	.803	Very High
The skills/knowledge I acquired at the Kuwait State Audit Bureau auditing practices /Awareness will improve my job performance	300	1	5	4.11	.874	High
The skills/knowledge I acquired at the Kuwait State Audit Bureau auditing practices /Awareness practices are useful to me in my current role	300	1	5	4.04	.845	High
The Kuwait State Audit Bureau auditing practices has provided me the knowledge of auditing system performance and has enhanced my competency	300	1	5	4.04	.718	High
The Kuwait State Audit Bureau auditing practices has improved my understanding of safety and accident prevention, and increased my confidence level responding in untoward Incidents	300	1	5	4.04	.835	High
The company completes the annual auditing system performance report	300	1	5	4.00	.836	High
The Kuwait State Audit Bureau auditing practices promotes employee health and well being	300	1	5	3.99	.778	High
The Kuwait State Audit Bureau auditing practices is aligned with new policies and legislations	300	1	5	3.96	.740	High
Effective auditing system performance offers a positive impact on health and enhances productivity	300	1	5	3.93	.835	High
I plan to use the skills/knowledge I acquired at the Kuwait State Audit Bureau auditing practices /awareness back on the job	300	1	5	3.93	1.083	High
The Kuwait State Audit Bureau auditing practices has changed the mindset and work attitude of a majority of workers including myself, in regards auditing system performance concerns	300	1	5	3.90	.750	High
Workers are encouraged to be sustainable at work	300	1	5	3.86	.894	High
I think my company is very sustainable	300	1	5	3.85	.952	High
Auditing system performance practices are influenced by motivations in the workplace	300	1	5	3.81	.838	High
The company offers the necessary program to improve waste management	300	1	5	3.76	.913	High
The nature of product recycling is optimum hence enhancing auditing system performance	300	1	5	3.73	.913	High
The Kuwait State Audit Bureau auditing practices has resulted in my reduced materials usage, like paper for printing etc	300	1	5	3.66	.931	High
The Kuwait State Audit Bureau auditing practices has encouraged me in energy and water conservation while performing duties and responsibilities	300	1	5	3.65	.993	High
There is a balance of convenience in working with auditing system performance	300	1	5	3.64	.890	High
Overall Mean Average				3.90		High

Table 1.2: Descriptive Statistics on the Kuwait State Audit Bureau Auditing system performance

Inferential data analysis

The relationship between the extent of Auditing Practices and level of auditing system performance was conducted using Pearson’s Linear Correlation coefficient (PLCC). This was done to find out whether the two study variables were positively related or not. Correlation of the two study variables was so important in this study since it helped in testifying whether the research hypotheses stated were right or not. The findings regarding these are presented in Table 1.3.

Correlated Variables		Auditing Practices	Kuwait State Audit Bureau’s auditing system performance	Interpretation	Decision on Hypotheses
Auditing Practices	Pearson Correlation		0.973	Positive Significant relationship	Accepted
	Sig. (2-tailed)		0.00
	N	32	21
Kuwait State Audit Bureau’s Auditing system performance	Pearson Correlation	0.973		Positive Significant relationship
	Sig. (2-tailed)	0.00
	N	21	32

Table 1.3: Pearson’s Correlations matrix of Extent of Industrial Practices and auditing system performance

Considering the results from the correlation matrix in Table 1.3, it can be noted that there is a significant relationship between extent of Auditing Practices and the level of organizational auditing system performance. This was verified by a very high r-value of level of 0.973 and a very small significant value 0.00 at .05 level of significance. Therefore, the extent of auditing practices is positively significantly related to the level of organizational auditing system performance.

Considering the finding to either confirm or deny the research hypothesis on the amount of auditing practices conducted positively influencing the organizational auditing system performance, it can be noted that this research hypothesis is accepted. In this regard it can be stated that the level of auditing practices conducted in the organization is positively influences the level of auditing system performance.

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Regression analysis on the relationship between auditing practices and auditing system performance

Regression analysis on the relationship between efficient auditing practices and auditing system performance was also done basically to test or determine the strength of relationship between auditing practices and level of auditing system performance. Regression analysis also helped in either affirming or negating the research hypothesis. Table 1.4 illustrates the findings on the strength of relationship between the two research variables.

Model Summary
Model		R		R Square		Adjusted R Square			Std. Error of the Estimate
1		.973^a		.947		.946			.17885
ANOVA^b
Model			Sum of Squares		df		Mean Square	F		Sig.
1	Regression		169.173		1		169.173	5.289E3		.000^a
	Residual		9.532		298		.032
	Total		178.705		299

a. Predictors: (Constant), Industrial Practices

b. Dependent Variable: Auditing system performance

Table 1.4: Regression Analysis on the Relationship between auditing practices and auditing system performance

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