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210302s2020 my eng |
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|a UniSZA
|e rda
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|a HF5668
|b .N67 2020
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|a HF5668
|b .N67 2020
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|a Nor Raihana Asmar Mohd Noor ,
|e author
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|a Internal audit effectiveness and whistleblowing practice in Malaysia
|c Nor Raihana Asmar Mohd Noor
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|c 2020
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| 300 |
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|a xvii, 269 leaves ;
|c 31 cm.
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|a text
|2 rdacontent
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|a unmediated
|2 rdamedia
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| 338 |
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|a volume
|2 rdacarrier
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| 502 |
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|a Thesis (Doctor of Philosophy ) - Universiti Sultan Zainal Abidin, 2020
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|a Includes bibliographical references (leaves 211-230)
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|a 1. Introduction -- 2. Literature review -- 3. Methodology -- 4. Findings and discussion -- 5. Implications and recommendations -- 6. Conclusion
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| 520 |
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|a News of high-profile corruptions and financial malpractices continue to attract attention
and become media headlines. Whether in the private or government sector, corruptions,
financial misconduct and malpractices are usually associated with auditing weaknesses
and ineffective internal control systems. Various initiatives have been developed to
reduce the negative perception of public sector frauds including the establishment of
internal audit department in every government agency. However, to date, it is still
questionable whether the internal audit is efficient and effective due to the rising
reported frauds cases in government departments. Literatures related to the
effectiveness of internal audit are still lacking especially concerning the internal audit
of government departments. Thus, this study was conducted to determine the effects of
four determinants of internal audit effectiveness in the public sector which are internal
audit independence, internal audit quality, proficiency of internal auditors and scope of
audit. In addition, this research also examined the practice of whistleblowing as a
mediating variable in the relationships between the independent and dependent
variables. The theoretical framework of this study is supported by two underpinning
theories which are Institutional Theory and Justice Theory. A mixed method design was
employed in this research. In the first stage, a survey was conducted involving 203
internal auditors, selected by convenience and purposive sampling. Data for this phase
was analysed using Partial Least Squares Structural Equation Modeling (PLS-SEM). In
the second stage, three key informants were interviewed. They were selected using
purposive sampling and data were analysed using deductive and inductive approaches.
Two key findings emerged from data analyses. First, internal audit independence,
internal audit quality, proficiency of internal auditors and scope of audit each has a
significant positive effect on the effectiveness of internal audit. Second, the study
confirmed the mediating effect of the practice of whistleblowing on the relationship
between scope of audit and the effectiveness of internal audit. However, the practice of
whistleblowing did not mediate other examined relationships. Overall, the findings have
advanced prior research by providing new insights on the determining factors that can
potentially improve the effectiveness of internal audit. Other than theoretical
contribution, this study also offers several policies and practical implications. The
Malaysian government needs to improve the public sector audit to enhance its
effectiveness and strengthen the existing regulatory framework for public sector audit.
A new theme was also derived from the qualitative approach which suggests that
management support should be given in financial and non-financial aspects. Limitations
of this study and suggestions for future research were discussed in the final section of
the thesis.
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|a Universiti Sultan Zainal Abidin
|x Dissertations
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| 610 |
2 |
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|a Universiti Sultan Zainal Abidin
|x Faculty of Business and Management
|v Dissertations
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| 650 |
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|a Dissertations, Academic
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| 650 |
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|a Internal Auditing
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| 650 |
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|a Internal Auditing
|z Malaysia
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| 650 |
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|a Whistleblowing practice
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| 710 |
2 |
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|a Universiti Sultan Zainal Abidin .
|b Faculty of Business and Management
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| 999 |
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|a 1000182091
|b Thesis
|c Reference
|e Gong Badak Campus
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