Internal audit capability level: case studies of state, state statutory body and public university organizations in Malaysia

Internal audit capability level: case studies of state, state statutory body and public university organizations in Malaysia

This paper is a part of doctoral degree preliminary study. The primary objective of this paper is to measure the capability level of internal audit units of the different entities of organizations that are state (CSA), state statutory body (CSB) and public university i.e. federal statutory body (CSC...

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Main Authors: Nur Ain Zakiah, Mohd Yusof, Hasnah, Haron, Ishak, Ismail
Format: Article
Language:English
Published: International Academic Institute for Science and Technology 2018
Subjects:
HD28 Management. Industrial Management
Online Access:http://umpir.ump.edu.my/id/eprint/22179/
http://umpir.ump.edu.my/id/eprint/22179/
http://umpir.ump.edu.my/id/eprint/22179/1/Internal%20Audit%20Capability%20Level-%20Case%20Studies%20of%20State.pdf
id ump-22179
recordtype eprints
spelling ump-221792019-10-15T07:38:49Z http://umpir.ump.edu.my/id/eprint/22179/ Internal audit capability level: case studies of state, state statutory body and public university organizations in Malaysia Nur Ain Zakiah, Mohd Yusof Hasnah, Haron Ishak, Ismail HD28 Management. Industrial Management This paper is a part of doctoral degree preliminary study. The primary objective of this paper is to measure the capability level of internal audit units of the different entities of organizations that are state (CSA), state statutory body (CSB) and public university i.e. federal statutory body (CSC). An explanatory case study method was used to collect the data whereby semi structured interviews, questionnaire and document reviews were conducted. From the analysis of internal audit capability matrix using the questionnaire answered by the heads of internal auditor in CSA, CSB and CSC, it is found that internal audit unit in CSA and CSC both obtained capability level 2 (infrastructure) while CSB only achieved capability level 1 (initial). CSA scored the highest KPA percentage which are 82% followed by CSC (76%) and CSB (71%). Factors that may influence these results and further recommendations on advancing to the next level were discussed. International Academic Institute for Science and Technology 2018 Article PeerReviewed pdf en http://umpir.ump.edu.my/id/eprint/22179/1/Internal%20Audit%20Capability%20Level-%20Case%20Studies%20of%20State.pdf Nur Ain Zakiah, Mohd Yusof and Hasnah, Haron and Ishak, Ismail (2018) Internal audit capability level: case studies of state, state statutory body and public university organizations in Malaysia. International Academic Journal of Economics, 5 (3). pp. 15-35. ISSN 2454-2350 http://iaiest.com/dl/journals/1-%20IAJ%20of%20Economics/v5-i3-jul-sep2018/paper2.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: case studies of state, state statutory body and public university organizations in Malaysia
description This paper is a part of doctoral degree preliminary study. The primary objective of this paper is to measure the capability level of internal audit units of the different entities of organizations that are state (CSA), state statutory body (CSB) and public university i.e. federal statutory body (CSC). An explanatory case study method was used to collect the data whereby semi structured interviews, questionnaire and document reviews were conducted. From the analysis of internal audit capability matrix using the questionnaire answered by the heads of internal auditor in CSA, CSB and CSC, it is found that internal audit unit in CSA and CSC both obtained capability level 2 (infrastructure) while CSB only achieved capability level 1 (initial). CSA scored the highest KPA percentage which are 82% followed by CSC (76%) and CSB (71%). Factors that may influence these results and further recommendations on advancing to the next level were discussed.
format Article
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: case studies of state, state statutory body and public university organizations in Malaysia
title_short Internal audit capability level: case studies of state, state statutory body and public university organizations in Malaysia
title_full Internal audit capability level: case studies of state, state statutory body and public university organizations in Malaysia
title_fullStr Internal audit capability level: case studies of state, state statutory body and public university organizations in Malaysia
title_full_unstemmed Internal audit capability level: case studies of state, state statutory body and public university organizations in Malaysia
title_sort internal audit capability level: case studies of state, state statutory body and public university organizations in malaysia
publisher International Academic Institute for Science and Technology
publishDate 2018
url http://umpir.ump.edu.my/id/eprint/22179/
http://umpir.ump.edu.my/id/eprint/22179/
http://umpir.ump.edu.my/id/eprint/22179/1/Internal%20Audit%20Capability%20Level-%20Case%20Studies%20of%20State.pdf
first_indexed 2023-09-18T22:32:52Z
last_indexed 2023-09-18T22:32:52Z
_version_ 1777416402116804608

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