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...

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Main Authors:	Ferry,, Laurence, Zakaria, Zamzulaila, Zakaria, Zarina, Slack, Richard E.
Format:	Article
Language:	English English English
Published:	Elsevier Ltd 2017
Subjects:	HC94 By region or country HF5601 Accounting. Bookkeeping
Online Access:	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

id	iium-63101
recordtype	eprints
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
repository_type	Digital Repository
institution_category	Local University
institution	International Islamic University Malaysia
building	IIUM Repository
collection	Online Access
language	English English English
topic	HC94 By region or country HF5601 Accounting. Bookkeeping
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
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
format	Article
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
title	Watchdogs, helpers or protectors? – Internal auditing in Malaysian local government
title_short	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_sort	watchdogs, helpers or protectors? – internal auditing in malaysian local government
publisher	Elsevier Ltd
publishDate	2017
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
first_indexed	2023-09-18T21:29:31Z
last_indexed	2023-09-18T21:29:31Z
_version_	1777412416533954560

Watchdogs, helpers or protectors? – Internal auditing in Malaysian local government

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