Reflection Of the Integrative Relation-ship Between Six Sigma Technology Standards and Internal Control Elements According to The Coso Framework on Improving Performance Quality

Abstract

In terms of the type of services, how customers evaluate services, and increasing customer satisfaction, organizations must apply a variety of management approaches and tactics. Six Sigma has been offered as a methodical and effec-tive method for improving service quality and controlling costs. Six Sigma is a methodical and st atistical strategy to identifying process performance flaws and reducing error in work processes that take a long time, cost a lot of money, and produce poor outcomes. The purpose of this paper is to investigate the reflection of the integrated relationshi p between Six Sigma technology standards and internal control elements according to the COSO framework in improving performance quality. This study is a review of the results of various studies that have implemented the Six Sigma approach in organizations, including the effects of this approach in terms of improving the time cycle and service delivery cycle, supply management, improving process management, improving employee scheduling, reducing er-rors. Saving and continuous training are among the necessities of its implementation. As a result, Six Sigma is a method for optimizing business processes through a systematic approach focused on customer needs and real-time analysis of active operations in each firm. In addition, any technique must be implemented in an organization that has established and accepted a quality culture. Also, quality improvement is a continuous process that is done by coop-eration and interaction of working groups and the use of appropriate tools and methodology to solve any specific problem.