Optimization of management control systems: Roles of internal audit
Business failures are often attributed to poor leadership quality, ineffective corporate culture and malfunction of the organizational policies and systems. The aim of the present study is to understand and provide evidence on linkages roles of internal audit in supporting and monitoring the effecti...
| Main Authors: | , , |
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| Format: | Proceeding Paper |
| Language: | English English English |
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Universiti Sultan Zainal Abidin(UniSZA)
2017
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| Online Access: | http://irep.iium.edu.my/61513/ http://irep.iium.edu.my/61513/2/IACBE%202017%20-%20prog%20book.pdf http://irep.iium.edu.my/61513/9/61513-Optimization%20of%20Management%20Control%20Systems.pdf http://irep.iium.edu.my/61513/10/61513-OPTIMIZATION%20OF%20CONTROL%20SYSTEMS%20ROLES-extended%20abstract.pdf |
| _version_ | 1848785686527737856 |
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| author | Zainal Abidin, Nor Hafizah Haron, Hasnah Md Shahbudin, Amirul Shah |
| author_facet | Zainal Abidin, Nor Hafizah Haron, Hasnah Md Shahbudin, Amirul Shah |
| author_sort | Zainal Abidin, Nor Hafizah |
| building | IIUM Repository |
| collection | Online Access |
| description | Business failures are often attributed to poor leadership quality, ineffective corporate culture and malfunction of the organizational policies and systems. The aim of the present study is to understand and provide evidence on linkages roles of internal audit in supporting and monitoring the effectiveness of the control systems – leadership, culture and systems – of an organization. Based on the results from the semi-structured interviews conducted with the internal audit practitioners, the study found that the contemporary internal audit practices facilitate the effectiveness and adequacy of the control systems. Eventually, internal audit optimise the effectiveness of leadership quality, corporate culture, organizational policies and systems by means of overseeing the adequacy of governance, risk management and control processes. |
| first_indexed | 2025-11-14T16:57:05Z |
| format | Proceeding Paper |
| id | iium-61513 |
| institution | International Islamic University Malaysia |
| institution_category | Local University |
| language | English English English |
| last_indexed | 2025-11-14T16:57:05Z |
| publishDate | 2017 |
| publisher | Universiti Sultan Zainal Abidin(UniSZA) |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | iium-615132018-06-29T01:03:28Z http://irep.iium.edu.my/61513/ Optimization of management control systems: Roles of internal audit Zainal Abidin, Nor Hafizah Haron, Hasnah Md Shahbudin, Amirul Shah HM661 Social control Business failures are often attributed to poor leadership quality, ineffective corporate culture and malfunction of the organizational policies and systems. The aim of the present study is to understand and provide evidence on linkages roles of internal audit in supporting and monitoring the effectiveness of the control systems – leadership, culture and systems – of an organization. Based on the results from the semi-structured interviews conducted with the internal audit practitioners, the study found that the contemporary internal audit practices facilitate the effectiveness and adequacy of the control systems. Eventually, internal audit optimise the effectiveness of leadership quality, corporate culture, organizational policies and systems by means of overseeing the adequacy of governance, risk management and control processes. Universiti Sultan Zainal Abidin(UniSZA) 2017 Proceeding Paper PeerReviewed application/pdf en http://irep.iium.edu.my/61513/2/IACBE%202017%20-%20prog%20book.pdf application/pdf en http://irep.iium.edu.my/61513/9/61513-Optimization%20of%20Management%20Control%20Systems.pdf application/pdf en http://irep.iium.edu.my/61513/10/61513-OPTIMIZATION%20OF%20CONTROL%20SYSTEMS%20ROLES-extended%20abstract.pdf Zainal Abidin, Nor Hafizah and Haron, Hasnah and Md Shahbudin, Amirul Shah (2017) Optimization of management control systems: Roles of internal audit. In: International Academic Conference On Business And Economics 2017 (IACBE 2017), 7th-8th October 2017, Terengganu, Malaysia. https://www.unisza.edu.my/iacbe2017/index.php?option=com_content&view=article&id=95&Itemid=458&lang=en |
| spellingShingle | HM661 Social control Zainal Abidin, Nor Hafizah Haron, Hasnah Md Shahbudin, Amirul Shah Optimization of management control systems: Roles of internal audit |
| title | Optimization of management control systems: Roles of internal audit |
| title_full | Optimization of management control systems: Roles of internal audit |
| title_fullStr | Optimization of management control systems: Roles of internal audit |
| title_full_unstemmed | Optimization of management control systems: Roles of internal audit |
| title_short | Optimization of management control systems: Roles of internal audit |
| title_sort | optimization of management control systems: roles of internal audit |
| topic | HM661 Social control |
| url | http://irep.iium.edu.my/61513/ http://irep.iium.edu.my/61513/ http://irep.iium.edu.my/61513/2/IACBE%202017%20-%20prog%20book.pdf http://irep.iium.edu.my/61513/9/61513-Optimization%20of%20Management%20Control%20Systems.pdf http://irep.iium.edu.my/61513/10/61513-OPTIMIZATION%20OF%20CONTROL%20SYSTEMS%20ROLES-extended%20abstract.pdf |