Independence of internal audit unit influence the internal audit capability of Malaysian public sector organizations

Independence of internal audit unit influence the internal audit capability of Malaysian public sector organizations

Measuring capability level of a service provider is ambiguous, so does an internal audit unit in the public sector. Prominently, there is very scarce research conducted on this issue. In this study, the Internal Audit Capability Model (IACM) is used to measure the capability while the independence o...

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Main Authors: Nur Ain Zakiah, Mohd Yusof, Hasnah, Haron, Ishak, Ismail, Chye, Ong Hock
Format: Conference or Workshop Item
Language:English
Published: KnE Social Sciences 2019
Subjects:
HD Industries. Land use. Labor
HF Commerce
HG Finance
JC Political theory
Online Access:http://umpir.ump.edu.my/id/eprint/25962/
http://umpir.ump.edu.my/id/eprint/25962/
http://umpir.ump.edu.my/id/eprint/25962/1/Independence%20of%20internal%20audit%20unit%20influence%20the%20internal.pdf
id ump-25962
recordtype eprints
spelling ump-259622019-11-19T08:06:10Z http://umpir.ump.edu.my/id/eprint/25962/ Independence of internal audit unit influence the internal audit capability of Malaysian public sector organizations Nur Ain Zakiah, Mohd Yusof Hasnah, Haron Ishak, Ismail Chye, Ong Hock HD Industries. Land use. Labor HF Commerce HG Finance JC Political theory Measuring capability level of a service provider is ambiguous, so does an internal audit unit in the public sector. Prominently, there is very scarce research conducted on this issue. In this study, the Internal Audit Capability Model (IACM) is used to measure the capability while the independence of the internal audit is studied as one of the factors influencing it. Questionnaires were sent to head of internal auditors which list obtained from National Audit Department. Total of 70 responses was received and analyzed for descriptive statistics and relationship testing using SPSS and SmartPLS. It was found that 47 organizations were only at capability level 1 Initial while remaining 13 organizations were at least scored capability Level 2 Infrastructure. This shows that the Malaysian public sector must strengthen its internal audit unit, especially in People Management, to develop higher capability level. It was also found that independence of the internal audit unit has a positive and significant influence on the overall internal audit capability level. Lack of independence results in lack of quality internal audit unit thus gives an impact on the capability level. IACM used in this study could provide the organization with a road map to enhance its capability. KnE Social Sciences 2019-08-18 Conference or Workshop Item PeerReviewed pdf en cc_by_4 http://umpir.ump.edu.my/id/eprint/25962/1/Independence%20of%20internal%20audit%20unit%20influence%20the%20internal.pdf Nur Ain Zakiah, Mohd Yusof and Hasnah, Haron and Ishak, Ismail and Chye, Ong Hock (2019) Independence of internal audit unit influence the internal audit capability of Malaysian public sector organizations. In: KnE Social Sciences: FGIC 2nd Conference on Governance and Integrity 2019, 19-20 August 2019 , Yayasan Pahang, Kuantan, Pahang, Malaysia. pp. 1230-1253., 2019. ISSN 2518-668X https://doi.org/10.18502/kss.v3i22.5122
repository_type Digital Repository
institution_category Local University
institution Universiti Malaysia Pahang
building UMP Institutional Repository
collection Online Access
language English
topic HD Industries. Land use. Labor
HF Commerce
HG Finance
JC Political theory
spellingShingle HD Industries. Land use. Labor
HF Commerce
HG Finance
JC Political theory
Nur Ain Zakiah, Mohd Yusof
Hasnah, Haron
Ishak, Ismail
Chye, Ong Hock
Independence of internal audit unit influence the internal audit capability of Malaysian public sector organizations
description Measuring capability level of a service provider is ambiguous, so does an internal audit unit in the public sector. Prominently, there is very scarce research conducted on this issue. In this study, the Internal Audit Capability Model (IACM) is used to measure the capability while the independence of the internal audit is studied as one of the factors influencing it. Questionnaires were sent to head of internal auditors which list obtained from National Audit Department. Total of 70 responses was received and analyzed for descriptive statistics and relationship testing using SPSS and SmartPLS. It was found that 47 organizations were only at capability level 1 Initial while remaining 13 organizations were at least scored capability Level 2 Infrastructure. This shows that the Malaysian public sector must strengthen its internal audit unit, especially in People Management, to develop higher capability level. It was also found that independence of the internal audit unit has a positive and significant influence on the overall internal audit capability level. Lack of independence results in lack of quality internal audit unit thus gives an impact on the capability level. IACM used in this study could provide the organization with a road map to enhance its capability.
format Conference or Workshop Item
author Nur Ain Zakiah, Mohd Yusof
Hasnah, Haron
Ishak, Ismail
Chye, Ong Hock
author_facet Nur Ain Zakiah, Mohd Yusof
Hasnah, Haron
Ishak, Ismail
Chye, Ong Hock
author_sort Nur Ain Zakiah, Mohd Yusof
title Independence of internal audit unit influence the internal audit capability of Malaysian public sector organizations
title_short Independence of internal audit unit influence the internal audit capability of Malaysian public sector organizations
title_full Independence of internal audit unit influence the internal audit capability of Malaysian public sector organizations
title_fullStr Independence of internal audit unit influence the internal audit capability of Malaysian public sector organizations
title_full_unstemmed Independence of internal audit unit influence the internal audit capability of Malaysian public sector organizations
title_sort independence of internal audit unit influence the internal audit capability of malaysian public sector organizations
publisher KnE Social Sciences
publishDate 2019
url http://umpir.ump.edu.my/id/eprint/25962/
http://umpir.ump.edu.my/id/eprint/25962/
http://umpir.ump.edu.my/id/eprint/25962/1/Independence%20of%20internal%20audit%20unit%20influence%20the%20internal.pdf
first_indexed 2023-09-18T22:40:09Z
last_indexed 2023-09-18T22:40:09Z
_version_ 1777416860242804736

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