Development and Content Validation of the Integrated Audit Management System (IIAMS) for Educational Institutions

Authors

  • Rashidah Mohd Said Institut Aminuddin Baki
  • Mohamadnor Basri Shafe Institut Aminuddin Baki
  • Wan Zaliha Wan Othman Institut Aminuddin Baki
  • Elango Periasamy Institut Aminuddin Baki
  • Rashida Awang Institut Aminuddin Baki
  • Hamidah Mat Institut Aminuddin Baki
  • Tuan Zahrah Tuan Mat Institut Aminuddin Baki
  • Rokiah Mohd Nazir Institut Aminuddin Baki

DOI:

https://doi.org/10.64382/pmqnhq83

Keywords:

Audit Management, Digital Systems, Lean, ISO 9001, IIAMS, Content Validity

Abstract

This study evaluates the content validity and usability of the IAB Integrated Audit Management System (IIAMS), a digital tool developed by the Aminuddin Baki Institute to enhance internal audit management through ISO 9001:2015 standards and Lean principles. Employing a descriptive quantitative design, seven expert evaluators assessed the system's content using a structured questionnaire. The Content Validity Index (CVI) and descriptive analysis via SPSS Version 28 were used to analyze the data. All items received I-CVI values above 0.78, signifying high content validity. Experts rated the system highly (mean scores: 4.2–4.6) in terms of interface usability and content clarity, despite noting some smartphone access issues. Findings support IIAMS as a platform for digital audit innovation with potential for broader implementation across Malaysia's educational training institutions.

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Published

2025-08-28

Issue

Vol. 1 No. 1 (2025): Innovation Series Quarterly

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Articles

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Copyright (c) 2025 Rashidah Mohd Said, Mohamadnor Basri Shafe, Wan Zaliha Wan Othman, Elango Periasamy, Rashida Awang, Hamidah Mat, Tuan Zahrah Tuan Mat, Rokiah Mohd Nazir

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