Watchdogs, helpers or protectors? – Internal auditing in Malaysian local government
This paper examines internal auditor roles to support public governance in a developing country context, through interviews with chief audit executives across 17 Malaysian Local Government Authorities. Drawing on critical theory, the research shows that internal auditors seek to legitimise their pos...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English English English |
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Elsevier Ltd
2017
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| Subjects: | |
| Online Access: | http://irep.iium.edu.my/63101/ http://irep.iium.edu.my/63101/1/63101_Watchdogs%2C%20helpers%20or%20protectors_article.pdf http://irep.iium.edu.my/63101/2/63101_Watchdogs%2C%20helpers%20or%20protectors_scopus.pdf http://irep.iium.edu.my/63101/13/63101_Watchdogs%2C%20helpers%20or%20protectors.pdf |
| _version_ | 1848785976808177664 |
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| author | Ferry,, Laurence Zakaria, Zamzulaila Zakaria, Zarina Slack, Richard E. |
| author_facet | Ferry,, Laurence Zakaria, Zamzulaila Zakaria, Zarina Slack, Richard E. |
| author_sort | Ferry,, Laurence |
| building | IIUM Repository |
| collection | Online Access |
| description | This paper examines internal auditor roles to support public governance in a developing country context, through interviews with chief audit executives across 17 Malaysian Local Government Authorities. Drawing on critical theory, the research shows that internal auditors seek to legitimise their position through compliance (watchdog) and performance (helper and protector) audits. At the micro level of practices, in performing these dual roles, internal auditors are not colonised by governance rules and managerial influence, but instead are enabled by them to perform communicative action. Nevertheless, this was undermined by financial and managerial capacity issues that are a challenge in developing countries. © 2017 Elsevier Ltd |
| first_indexed | 2025-11-14T17:01:42Z |
| format | Article |
| id | iium-63101 |
| institution | International Islamic University Malaysia |
| institution_category | Local University |
| language | English English English |
| last_indexed | 2025-11-14T17:01:42Z |
| publishDate | 2017 |
| publisher | Elsevier Ltd |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | iium-631012018-04-20T04:09:37Z http://irep.iium.edu.my/63101/ Watchdogs, helpers or protectors? – Internal auditing in Malaysian local government Ferry,, Laurence Zakaria, Zamzulaila Zakaria, Zarina Slack, Richard E. HC94 By region or country HF5601 Accounting. Bookkeeping This paper examines internal auditor roles to support public governance in a developing country context, through interviews with chief audit executives across 17 Malaysian Local Government Authorities. Drawing on critical theory, the research shows that internal auditors seek to legitimise their position through compliance (watchdog) and performance (helper and protector) audits. At the micro level of practices, in performing these dual roles, internal auditors are not colonised by governance rules and managerial influence, but instead are enabled by them to perform communicative action. Nevertheless, this was undermined by financial and managerial capacity issues that are a challenge in developing countries. © 2017 Elsevier Ltd Elsevier Ltd 2017-12 Article PeerReviewed application/pdf en http://irep.iium.edu.my/63101/1/63101_Watchdogs%2C%20helpers%20or%20protectors_article.pdf application/pdf en http://irep.iium.edu.my/63101/2/63101_Watchdogs%2C%20helpers%20or%20protectors_scopus.pdf application/pdf en http://irep.iium.edu.my/63101/13/63101_Watchdogs%2C%20helpers%20or%20protectors.pdf Ferry,, Laurence and Zakaria, Zamzulaila and Zakaria, Zarina and Slack, Richard E. (2017) Watchdogs, helpers or protectors? – Internal auditing in Malaysian local government. Accounting Forum, 41 (4). pp. 375-389. ISSN 0155-9982 https://www.sciencedirect.com/science/article/pii/S0155998216301491 10.1016/j.accfor.2017.10.001 |
| spellingShingle | HC94 By region or country HF5601 Accounting. Bookkeeping Ferry,, Laurence Zakaria, Zamzulaila Zakaria, Zarina Slack, Richard E. Watchdogs, helpers or protectors? – Internal auditing in Malaysian local government |
| title | Watchdogs, helpers or protectors? – Internal auditing in Malaysian local government |
| title_full | Watchdogs, helpers or protectors? – Internal auditing in Malaysian local government |
| title_fullStr | Watchdogs, helpers or protectors? – Internal auditing in Malaysian local government |
| title_full_unstemmed | Watchdogs, helpers or protectors? – Internal auditing in Malaysian local government |
| title_short | Watchdogs, helpers or protectors? – Internal auditing in Malaysian local government |
| title_sort | watchdogs, helpers or protectors? – internal auditing in malaysian local government |
| topic | HC94 By region or country HF5601 Accounting. Bookkeeping |
| url | http://irep.iium.edu.my/63101/ http://irep.iium.edu.my/63101/ http://irep.iium.edu.my/63101/ http://irep.iium.edu.my/63101/1/63101_Watchdogs%2C%20helpers%20or%20protectors_article.pdf http://irep.iium.edu.my/63101/2/63101_Watchdogs%2C%20helpers%20or%20protectors_scopus.pdf http://irep.iium.edu.my/63101/13/63101_Watchdogs%2C%20helpers%20or%20protectors.pdf |