Optimization of management control systems: Roles of internal audit

Business failures are often attributed to poor leadership quality, ineffective corporate culture and malfunction of the organizational policies and systems. The aim of the present study is to understand and provide evidence on linkages roles of internal audit in supporting and monitoring the effecti...

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Main Authors:	Zainal Abidin, Nor Hafizah, Haron, Hasnah, Md Shahbudin, Amirul Shah
Format:	Conference or Workshop Item
Language:	English English English
Published:	Universiti Sultan Zainal Abidin(UniSZA) 2017
Subjects:	HM661 Social control
Online Access:	http://irep.iium.edu.my/61513/ http://irep.iium.edu.my/61513/ http://irep.iium.edu.my/61513/2/IACBE%202017%20-%20prog%20book.pdf http://irep.iium.edu.my/61513/9/61513-Optimization%20of%20Management%20Control%20Systems.pdf http://irep.iium.edu.my/61513/10/61513-OPTIMIZATION%20OF%20CONTROL%20SYSTEMS%20ROLES-extended%20abstract.pdf

id	iium-61513
recordtype	eprints
spelling	iium-615132018-06-29T01:03:28Z http://irep.iium.edu.my/61513/ Optimization of management control systems: Roles of internal audit Zainal Abidin, Nor Hafizah Haron, Hasnah Md Shahbudin, Amirul Shah HM661 Social control Business failures are often attributed to poor leadership quality, ineffective corporate culture and malfunction of the organizational policies and systems. The aim of the present study is to understand and provide evidence on linkages roles of internal audit in supporting and monitoring the effectiveness of the control systems – leadership, culture and systems – of an organization. Based on the results from the semi-structured interviews conducted with the internal audit practitioners, the study found that the contemporary internal audit practices facilitate the effectiveness and adequacy of the control systems. Eventually, internal audit optimise the effectiveness of leadership quality, corporate culture, organizational policies and systems by means of overseeing the adequacy of governance, risk management and control processes. Universiti Sultan Zainal Abidin(UniSZA) 2017 Conference or Workshop Item PeerReviewed application/pdf en http://irep.iium.edu.my/61513/2/IACBE%202017%20-%20prog%20book.pdf application/pdf en http://irep.iium.edu.my/61513/9/61513-Optimization%20of%20Management%20Control%20Systems.pdf application/pdf en http://irep.iium.edu.my/61513/10/61513-OPTIMIZATION%20OF%20CONTROL%20SYSTEMS%20ROLES-extended%20abstract.pdf Zainal Abidin, Nor Hafizah and Haron, Hasnah and Md Shahbudin, Amirul Shah (2017) Optimization of management control systems: Roles of internal audit. In: International Academic Conference On Business And Economics 2017 (IACBE 2017), 7th-8th October 2017, Terengganu, Malaysia. https://www.unisza.edu.my/iacbe2017/index.php?option=com_content&view=article&id=95&Itemid=458&lang=en
repository_type	Digital Repository
institution_category	Local University
institution	International Islamic University Malaysia
building	IIUM Repository
collection	Online Access
language	English English English
topic	HM661 Social control
spellingShingle	HM661 Social control Zainal Abidin, Nor Hafizah Haron, Hasnah Md Shahbudin, Amirul Shah Optimization of management control systems: Roles of internal audit
description	Business failures are often attributed to poor leadership quality, ineffective corporate culture and malfunction of the organizational policies and systems. The aim of the present study is to understand and provide evidence on linkages roles of internal audit in supporting and monitoring the effectiveness of the control systems – leadership, culture and systems – of an organization. Based on the results from the semi-structured interviews conducted with the internal audit practitioners, the study found that the contemporary internal audit practices facilitate the effectiveness and adequacy of the control systems. Eventually, internal audit optimise the effectiveness of leadership quality, corporate culture, organizational policies and systems by means of overseeing the adequacy of governance, risk management and control processes.
format	Conference or Workshop Item
author	Zainal Abidin, Nor Hafizah Haron, Hasnah Md Shahbudin, Amirul Shah
author_facet	Zainal Abidin, Nor Hafizah Haron, Hasnah Md Shahbudin, Amirul Shah
author_sort	Zainal Abidin, Nor Hafizah
title	Optimization of management control systems: Roles of internal audit
title_short	Optimization of management control systems: Roles of internal audit
title_full	Optimization of management control systems: Roles of internal audit
title_fullStr	Optimization of management control systems: Roles of internal audit
title_full_unstemmed	Optimization of management control systems: Roles of internal audit
title_sort	optimization of management control systems: roles of internal audit
publisher	Universiti Sultan Zainal Abidin(UniSZA)
publishDate	2017
url	http://irep.iium.edu.my/61513/ http://irep.iium.edu.my/61513/ http://irep.iium.edu.my/61513/2/IACBE%202017%20-%20prog%20book.pdf http://irep.iium.edu.my/61513/9/61513-Optimization%20of%20Management%20Control%20Systems.pdf http://irep.iium.edu.my/61513/10/61513-OPTIMIZATION%20OF%20CONTROL%20SYSTEMS%20ROLES-extended%20abstract.pdf
first_indexed	2023-09-18T21:27:15Z
last_indexed	2023-09-18T21:27:15Z
_version_	1777412274075467776

Optimization of management control systems: Roles of internal audit

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