Public sector procurement: the effectiveness of monitoring mechanism / Aida Maria Ismail ...[et al.]
Issues in public sector procurement have been increasing lately. These issues either related to non-compliance or frauds have been highlighted each year by Auditor General. However, there are seems that no effective solutions in overcoming these issues. Therefore, this study attempts to examine the...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
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Accounting Research Institute (ARI) and UiTM Press, Universiti Teknologi MARA
2018
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| Subjects: | |
| Online Access: | https://ir.uitm.edu.my/id/eprint/29580/ |
| _version_ | 1848807272188215296 |
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| author | Ismail, Aida Maria Hasan, Mohammad Rizal Clark, Colin Mohamed Sadique, Raziah |
| author_facet | Ismail, Aida Maria Hasan, Mohammad Rizal Clark, Colin Mohamed Sadique, Raziah |
| author_sort | Ismail, Aida Maria |
| building | UiTM Institutional Repository |
| collection | Online Access |
| description | Issues in public sector procurement have been increasing lately. These issues either related to non-compliance or frauds have been highlighted each year by Auditor General. However, there are seems that no effective solutions in overcoming these issues. Therefore, this study attempts to examine the relationship between monitoring mechanisms and procurement issues in public sectors. The monitoring mechanisms that were focus are on the effectiveness of procurement procedure and the role of internal auditors towards issues in public procurement. The finding of the research has found that no job rotation in the high-risk area is the top factor that influences public procurement issues. Normally, without job rotations, it will create opportunities for procurement officers to collude with outsiders to commit fraud. Besides job rotation, the other factors that influence procurement issues are related with components of control activities in the COSO framework. The major finding of the study has shown that both procurement procedure and role of internal auditor do have negative relationship towards procurement issues in public sector. However, only procurement procedure has significant relationship towards procurement issues in public sector compared to the role of internal auditors. In conclusion, both monitoring mechanism use in this study in terms of procurement procedure and role of internal auditors have affect procurement issues in public sector. |
| first_indexed | 2025-11-14T22:40:11Z |
| format | Article |
| id | uitm-29580 |
| institution | Universiti Teknologi MARA |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T22:40:11Z |
| publishDate | 2018 |
| publisher | Accounting Research Institute (ARI) and UiTM Press, Universiti Teknologi MARA |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | uitm-295802022-07-05T06:46:05Z https://ir.uitm.edu.my/id/eprint/29580/ Public sector procurement: the effectiveness of monitoring mechanism / Aida Maria Ismail ...[et al.] apmaj Ismail, Aida Maria Hasan, Mohammad Rizal Clark, Colin Mohamed Sadique, Raziah Management. Industrial Management Issues in public sector procurement have been increasing lately. These issues either related to non-compliance or frauds have been highlighted each year by Auditor General. However, there are seems that no effective solutions in overcoming these issues. Therefore, this study attempts to examine the relationship between monitoring mechanisms and procurement issues in public sectors. The monitoring mechanisms that were focus are on the effectiveness of procurement procedure and the role of internal auditors towards issues in public procurement. The finding of the research has found that no job rotation in the high-risk area is the top factor that influences public procurement issues. Normally, without job rotations, it will create opportunities for procurement officers to collude with outsiders to commit fraud. Besides job rotation, the other factors that influence procurement issues are related with components of control activities in the COSO framework. The major finding of the study has shown that both procurement procedure and role of internal auditor do have negative relationship towards procurement issues in public sector. However, only procurement procedure has significant relationship towards procurement issues in public sector compared to the role of internal auditors. In conclusion, both monitoring mechanism use in this study in terms of procurement procedure and role of internal auditors have affect procurement issues in public sector. Accounting Research Institute (ARI) and UiTM Press, Universiti Teknologi MARA 2018-08 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/29580/1/29580.pdf Ismail, Aida Maria and Hasan, Mohammad Rizal and Clark, Colin and Mohamed Sadique, Raziah (2018) Public sector procurement: the effectiveness of monitoring mechanism / Aida Maria Ismail ...[et al.]. (2018) Asia-Pacific Management Accounting Journal (APMAJ) <https://ir.uitm.edu.my/view/publication/Asia-Pacific_Management_Accounting_Journal_=28APMAJ=29.html>, 13 (2). pp. 147-172. ISSN 2550-1631 https://apmaj.uitm.edu.my/ |
| spellingShingle | Management. Industrial Management Ismail, Aida Maria Hasan, Mohammad Rizal Clark, Colin Mohamed Sadique, Raziah Public sector procurement: the effectiveness of monitoring mechanism / Aida Maria Ismail ...[et al.] |
| title | Public sector procurement: the effectiveness of monitoring mechanism / Aida Maria Ismail ...[et al.] |
| title_full | Public sector procurement: the effectiveness of monitoring mechanism / Aida Maria Ismail ...[et al.] |
| title_fullStr | Public sector procurement: the effectiveness of monitoring mechanism / Aida Maria Ismail ...[et al.] |
| title_full_unstemmed | Public sector procurement: the effectiveness of monitoring mechanism / Aida Maria Ismail ...[et al.] |
| title_short | Public sector procurement: the effectiveness of monitoring mechanism / Aida Maria Ismail ...[et al.] |
| title_sort | public sector procurement: the effectiveness of monitoring mechanism / aida maria ismail ...[et al.] |
| topic | Management. Industrial Management |
| url | https://ir.uitm.edu.my/id/eprint/29580/ https://ir.uitm.edu.my/id/eprint/29580/ |