Internal Audit Capability Level: Preliminary Study of Federal and State Statutory Body in Malaysian Public Sector Organizations

Internal Audit Capability Level: Preliminary Study of Federal and State Statutory Body in Malaysian Public Sector Organizations

The purpose of this paper is to explain the importance of internal audit in enhancing the good governance of Malaysian public sector organizations. The primary objective is to determine the capability level of internal audit units of the different entities of organizations i.e. federal statutory bod...

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Main Authors: Nur Ain Zakiah, Mohd Yusof, Hasnah, Haron, Ishak, Ismail
Format: Conference or Workshop Item
Language:English
Published: Universiti Malaysia Pahang 2017
Subjects:
HD28 Management. Industrial Management
Online Access:http://umpir.ump.edu.my/id/eprint/17609/
http://umpir.ump.edu.my/id/eprint/17609/
http://umpir.ump.edu.my/id/eprint/17609/1/7.%20Internal%20audit%20capability%20level%20-%20%20preliminary%20study%20of%20federal%20and%20state%20statutory%20body%20in%20malaysian%20public%20sector%20organizations.pdf
id ump-17609
recordtype eprints
spelling ump-176092019-10-15T07:39:20Z http://umpir.ump.edu.my/id/eprint/17609/ Internal Audit Capability Level: Preliminary Study of Federal and State Statutory Body in Malaysian Public Sector Organizations Nur Ain Zakiah, Mohd Yusof Hasnah, Haron Ishak, Ismail HD28 Management. Industrial Management The purpose of this paper is to explain the importance of internal audit in enhancing the good governance of Malaysian public sector organizations. The primary objective is to determine the capability level of internal audit units of the different entities of organizations i.e. federal statutory body (CSA) and state statutory body (CSB). An explanatory case study method was used to collect the data whereby semi structured interviews, informal conversations, questionnaire and document reviews were conducted. It is found that CSA achieves overall capability level 2 with 76% achievement of key process areas (KPAs) while CSB only scores overall capability level 1 with 52% overall percentage achievement of KPAs. However, CSB scores higher percentage for respective elements of services and role of internal auditing, people management and performance management and accountability compared to CSA. Instead, CSA scores 100% achievements of KPAs for other three dimensions i.e. professional practices, organizational relationships and culture and governance structure. There is a critical need to review the dimensions of services and role of internal audit and people management, for both organizations in order to enhance the effectiveness of the IA function. Implications and suggestions for further studies are also provided. Universiti Malaysia Pahang 2017 Conference or Workshop Item PeerReviewed application/pdf en http://umpir.ump.edu.my/id/eprint/17609/1/7.%20Internal%20audit%20capability%20level%20-%20%20preliminary%20study%20of%20federal%20and%20state%20statutory%20body%20in%20malaysian%20public%20sector%20organizations.pdf Nur Ain Zakiah, Mohd Yusof and Hasnah, Haron and Ishak, Ismail (2017) Internal Audit Capability Level: Preliminary Study of Federal and State Statutory Body in Malaysian Public Sector Organizations. In: Proceedings of the FGIC 1st Conference on Governance & Integrity, 3-4 April 2017 , Yayasan Pahang, Kuantan, Malaysia. pp. 107-126.. ISBN 978-967-2054-37-5 http://fgic.ump.edu.my/images/docman/1st-FGIC-Proceedings.pdf
repository_type Digital Repository
institution_category Local University
institution Universiti Malaysia Pahang
building UMP Institutional Repository
collection Online Access
language English
topic HD28 Management. Industrial Management
spellingShingle HD28 Management. Industrial Management
Nur Ain Zakiah, Mohd Yusof
Hasnah, Haron
Ishak, Ismail
Internal Audit Capability Level: Preliminary Study of Federal and State Statutory Body in Malaysian Public Sector Organizations
description The purpose of this paper is to explain the importance of internal audit in enhancing the good governance of Malaysian public sector organizations. The primary objective is to determine the capability level of internal audit units of the different entities of organizations i.e. federal statutory body (CSA) and state statutory body (CSB). An explanatory case study method was used to collect the data whereby semi structured interviews, informal conversations, questionnaire and document reviews were conducted. It is found that CSA achieves overall capability level 2 with 76% achievement of key process areas (KPAs) while CSB only scores overall capability level 1 with 52% overall percentage achievement of KPAs. However, CSB scores higher percentage for respective elements of services and role of internal auditing, people management and performance management and accountability compared to CSA. Instead, CSA scores 100% achievements of KPAs for other three dimensions i.e. professional practices, organizational relationships and culture and governance structure. There is a critical need to review the dimensions of services and role of internal audit and people management, for both organizations in order to enhance the effectiveness of the IA function. Implications and suggestions for further studies are also provided.
format Conference or Workshop Item
author Nur Ain Zakiah, Mohd Yusof
Hasnah, Haron
Ishak, Ismail
author_facet Nur Ain Zakiah, Mohd Yusof
Hasnah, Haron
Ishak, Ismail
author_sort Nur Ain Zakiah, Mohd Yusof
title Internal Audit Capability Level: Preliminary Study of Federal and State Statutory Body in Malaysian Public Sector Organizations
title_short Internal Audit Capability Level: Preliminary Study of Federal and State Statutory Body in Malaysian Public Sector Organizations
title_full Internal Audit Capability Level: Preliminary Study of Federal and State Statutory Body in Malaysian Public Sector Organizations
title_fullStr Internal Audit Capability Level: Preliminary Study of Federal and State Statutory Body in Malaysian Public Sector Organizations
title_full_unstemmed Internal Audit Capability Level: Preliminary Study of Federal and State Statutory Body in Malaysian Public Sector Organizations
title_sort internal audit capability level: preliminary study of federal and state statutory body in malaysian public sector organizations
publisher Universiti Malaysia Pahang
publishDate 2017
url http://umpir.ump.edu.my/id/eprint/17609/
http://umpir.ump.edu.my/id/eprint/17609/
http://umpir.ump.edu.my/id/eprint/17609/1/7.%20Internal%20audit%20capability%20level%20-%20%20preliminary%20study%20of%20federal%20and%20state%20statutory%20body%20in%20malaysian%20public%20sector%20organizations.pdf
first_indexed 2023-09-18T22:24:25Z
last_indexed 2023-09-18T22:24:25Z
_version_ 1777415870935465984

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