Internal audit in Malaysian public sector: qualitative approach
Internal audit is recognized as an important cornerstone in achieving good corporate governance. It should be considered as an integral part of an effective system of corporate governance. Among others, internal auditors play the role in evaluating the risk and monitoring the internal control system...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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American Scientific Publishers
2017
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| Online Access: | http://psasir.upm.edu.my/id/eprint/62199/ http://psasir.upm.edu.my/id/eprint/62199/1/Internal%20audit%20in%20Malaysian%20public%20sector.pdf |
| _version_ | 1848854583168729088 |
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| author | Kudus, Norhidayu Mustapha, Mazlina |
| author_facet | Kudus, Norhidayu Mustapha, Mazlina |
| author_sort | Kudus, Norhidayu |
| building | UPM Institutional Repository |
| collection | Online Access |
| description | Internal audit is recognized as an important cornerstone in achieving good corporate governance. It should be considered as an integral part of an effective system of corporate governance. Among others, internal auditors play the role in evaluating the risk and monitoring the internal control system, as well as assisting the management in monitoring the effectiveness and efficiency of the operations. This paper examines the perception of the public agencies on the work done by their internal audit departments. Their perception on the audit itself, the improvements on operating efficiency after the audit, the effectiveness of the recommendations and the content of the report issued are sought. This study was conducted in one of the important ministries in Malaysia. This is a qualitative study where thirty public servants from ten government agencies were interviewed, ranging from supporting staff to managerial levels. The findings indicate that all the interviewees agree that their internal audit departments have contributed to the improvement of their internal control systems and it is an important department for their agencies. Among others, the internal audit department is seen as the party which encourages preventive actions, improves the transparency and the flow of their work processes and helps to bring positive changes to their agencies. However, they also highlight the constraints that they have to face in order to comply with the recommendations and rules and regulations in their agencies. |
| first_indexed | 2025-11-15T11:12:10Z |
| format | Article |
| id | upm-62199 |
| institution | Universiti Putra Malaysia |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-15T11:12:10Z |
| publishDate | 2017 |
| publisher | American Scientific Publishers |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | upm-621992019-04-22T03:07:11Z http://psasir.upm.edu.my/id/eprint/62199/ Internal audit in Malaysian public sector: qualitative approach Kudus, Norhidayu Mustapha, Mazlina Internal audit is recognized as an important cornerstone in achieving good corporate governance. It should be considered as an integral part of an effective system of corporate governance. Among others, internal auditors play the role in evaluating the risk and monitoring the internal control system, as well as assisting the management in monitoring the effectiveness and efficiency of the operations. This paper examines the perception of the public agencies on the work done by their internal audit departments. Their perception on the audit itself, the improvements on operating efficiency after the audit, the effectiveness of the recommendations and the content of the report issued are sought. This study was conducted in one of the important ministries in Malaysia. This is a qualitative study where thirty public servants from ten government agencies were interviewed, ranging from supporting staff to managerial levels. The findings indicate that all the interviewees agree that their internal audit departments have contributed to the improvement of their internal control systems and it is an important department for their agencies. Among others, the internal audit department is seen as the party which encourages preventive actions, improves the transparency and the flow of their work processes and helps to bring positive changes to their agencies. However, they also highlight the constraints that they have to face in order to comply with the recommendations and rules and regulations in their agencies. American Scientific Publishers 2017-09 Article PeerReviewed text en http://psasir.upm.edu.my/id/eprint/62199/1/Internal%20audit%20in%20Malaysian%20public%20sector.pdf Kudus, Norhidayu and Mustapha, Mazlina (2017) Internal audit in Malaysian public sector: qualitative approach. Advanced Science Letters, 23 (9). 8060 - 8064. ISSN 1936-6612; ESSN: 1936-7317 https://www.ingentaconnect.com/contentone/asp/asl/2017/00000023/00000009/art00009 10.1166/asl.2017.9835 |
| spellingShingle | Kudus, Norhidayu Mustapha, Mazlina Internal audit in Malaysian public sector: qualitative approach |
| title | Internal audit in Malaysian public sector: qualitative approach |
| title_full | Internal audit in Malaysian public sector: qualitative approach |
| title_fullStr | Internal audit in Malaysian public sector: qualitative approach |
| title_full_unstemmed | Internal audit in Malaysian public sector: qualitative approach |
| title_short | Internal audit in Malaysian public sector: qualitative approach |
| title_sort | internal audit in malaysian public sector: qualitative approach |
| url | http://psasir.upm.edu.my/id/eprint/62199/ http://psasir.upm.edu.my/id/eprint/62199/ http://psasir.upm.edu.my/id/eprint/62199/ http://psasir.upm.edu.my/id/eprint/62199/1/Internal%20audit%20in%20Malaysian%20public%20sector.pdf |