The Availab ility of the Requirements for Adopting the Six Sigma Method the Enhance the Quality of Internal Acontrol in Libyan Sports Clubs and Federations (An Empirical Study)

Authors

  • Khadija Sidi wheda Abdullah PhD researcher in the Accounting Department, School of Administrative and Financial Sciences, Libyan Academy, Tripoli, Libya Author

DOI:

https://doi.org/10.58916/jhas.v11i5.1299

Keywords:

Six Sigma methodology, internal audit, Libyan sports clubs and federations

Abstract

This study aimed to examine the availability of the requirements for implementing the Six Sigma methodology and its role in improving the quality of internal auditing in Libyan sports clubs and federations by assessing the level of Six Sigma implementation requirements, evaluating the quality of internal auditing, and examining the relationship between them. The study adopted an inductive–deductive approach and used a questionnaire covering the dimensions of Six Sigma requirements and internal audit quality. The questionnaire was administered to a sample of 130 respondents, and the collected data were analyzed using the Statistical Package for the Social Sciences (SPSS Version 28).

The findings revealed a high level of availability of Six Sigma implementation requirements and a high level of internal audit quality. The results also indicated a statistically significant positive relationship and effect between Six Sigma requirements and internal audit quality, confirming the effectiveness of the Six Sigma methodology in enhancing internal audit quality and improving supervisory performance. The study recommends promoting the adoption of Six Sigma in Libyan sports institutions, providing specialized training programs on the DMAIC methodology and statistical tools, fostering a culture of quality, and ensuring the availability of the resources required for successful implementation.

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Published

2026-07-25

Issue

Section

Humanities and Social Sciences

How to Cite

Khadija Sidi wheda Abdullah. (2026). The Availab ility of the Requirements for Adopting the Six Sigma Method the Enhance the Quality of Internal Acontrol in Libyan Sports Clubs and Federations (An Empirical Study). Bani Waleed University Journal of Humanities and Applied Sciences, 11(5), 296-313. https://doi.org/10.58916/jhas.v11i5.1299

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