Abstract

The study aimed to identify the impact of the audit process planning on the effectiveness of total qualitymanagement, a questionnaire has been designed for this purpose, distributed to (110) external auditors, therecovered questionnaires and appropriate for analysis reached to (77) questionnaires, with a recovery percentageof (70%), and the questionnaire data was analyzed using the (SPSS), and a number of statistical techniquesthrough descriptive statistics, arithmetic means, standard deviations and percentages. The study hypotheses weretested by multiple regression test. The study found a statistically significant relationship and impact for allindependent variables on the effectiveness of total quality management, where the greatest impacts for thevariable of preparing audit strategy. The study has recommended the need to increase the interest in the externalauditors to plan the audit process, and also increase the interest in documenting the audit process, which willincrease the effectiveness of Total Quality Management.

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