General level of compliance on internal auditors’ code of ethics in five Malaysian listed government linked companies / Noor Furzanne Alias

The purpose of this applied research is primarily to identify the level of compliance of internal auditors in five selected listed Government Linked Companies (GLCs) to the Institute of Internal Auditors (I I A) Code of Ethics in detecting unethical behaviour and their awareness on unethical practi...

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Main Author:	Alias, Noor Furzanne
Format:	Thesis
Language:	English
Published:	2014
Subjects:	Standards Internal auditing
Online Access:	http://ir.uitm.edu.my/id/eprint/14091/ http://ir.uitm.edu.my/id/eprint/14091/1/TM_NOOR%20FURZANNE%20ALIAS%20AC%2014_5.pdf

id	uitm-14091
recordtype	eprints
spelling	uitm-140912016-06-24T06:03:31Z http://ir.uitm.edu.my/id/eprint/14091/ General level of compliance on internal auditors’ code of ethics in five Malaysian listed government linked companies / Noor Furzanne Alias Alias, Noor Furzanne Standards Internal auditing The purpose of this applied research is primarily to identify the level of compliance of internal auditors in five selected listed Government Linked Companies (GLCs) to the Institute of Internal Auditors (I I A) Code of Ethics in detecting unethical behaviour and their awareness on unethical practices in the organisation they are working in. Corporate scandals involved GLCs in Malaysia have increased the public queries on the competencies of internal auditors in reviewing the business process of the organisation. Hence, the research will try to identify whether the internal auditors in selected listed GLCs are competent in conducting audit engagement. The researcher also attempted identify whether the internal auditors in selected listed GLCs are aware on unethical practices/behaviour in the organisation they are working in. The results of the research shows that there is some evidence to indicate that internal auditors of the five selected listed GLCs are aware about the unethical practices in their organisation. The conclusion of this study shows that the internal auditors in five elected listed GLCs hold high level of compliance to the HA’s Code of Ethics in conducting audit engagement and identifying unethical practices. However, the findings suggest that the internal auditors should attend training and courses organised by the IIA, MACC and ACFE to increase and improve their knowledge on ethics and fraud in corporate sector 2014 Thesis NonPeerReviewed text en http://ir.uitm.edu.my/id/eprint/14091/1/TM_NOOR%20FURZANNE%20ALIAS%20AC%2014_5.pdf Alias, Noor Furzanne (2014) General level of compliance on internal auditors’ code of ethics in five Malaysian listed government linked companies / Noor Furzanne Alias. Masters thesis, Universiti Teknologi MARA.
repository_type	Digital Repository
institution_category	Local University
institution	Universiti Teknologi MARA
building	UiTM Institutional Repository
collection	Online Access
language	English
topic	Standards Internal auditing
spellingShingle	Standards Internal auditing Alias, Noor Furzanne General level of compliance on internal auditors’ code of ethics in five Malaysian listed government linked companies / Noor Furzanne Alias
description	The purpose of this applied research is primarily to identify the level of compliance of internal auditors in five selected listed Government Linked Companies (GLCs) to the Institute of Internal Auditors (I I A) Code of Ethics in detecting unethical behaviour and their awareness on unethical practices in the organisation they are working in. Corporate scandals involved GLCs in Malaysia have increased the public queries on the competencies of internal auditors in reviewing the business process of the organisation. Hence, the research will try to identify whether the internal auditors in selected listed GLCs are competent in conducting audit engagement. The researcher also attempted identify whether the internal auditors in selected listed GLCs are aware on unethical practices/behaviour in the organisation they are working in. The results of the research shows that there is some evidence to indicate that internal auditors of the five selected listed GLCs are aware about the unethical practices in their organisation. The conclusion of this study shows that the internal auditors in five elected listed GLCs hold high level of compliance to the HA’s Code of Ethics in conducting audit engagement and identifying unethical practices. However, the findings suggest that the internal auditors should attend training and courses organised by the IIA, MACC and ACFE to increase and improve their knowledge on ethics and fraud in corporate sector
format	Thesis
author	Alias, Noor Furzanne
author_facet	Alias, Noor Furzanne
author_sort	Alias, Noor Furzanne
title	General level of compliance on internal auditors’ code of ethics in five Malaysian listed government linked companies / Noor Furzanne Alias
title_short	General level of compliance on internal auditors’ code of ethics in five Malaysian listed government linked companies / Noor Furzanne Alias
title_full	General level of compliance on internal auditors’ code of ethics in five Malaysian listed government linked companies / Noor Furzanne Alias
title_fullStr	General level of compliance on internal auditors’ code of ethics in five Malaysian listed government linked companies / Noor Furzanne Alias
title_full_unstemmed	General level of compliance on internal auditors’ code of ethics in five Malaysian listed government linked companies / Noor Furzanne Alias
title_sort	general level of compliance on internal auditors’ code of ethics in five malaysian listed government linked companies / noor furzanne alias
publishDate	2014
url	http://ir.uitm.edu.my/id/eprint/14091/ http://ir.uitm.edu.my/id/eprint/14091/1/TM_NOOR%20FURZANNE%20ALIAS%20AC%2014_5.pdf
first_indexed	2023-09-18T22:50:51Z
last_indexed	2023-09-18T22:50:51Z
_version_	1777417533783015424

General level of compliance on internal auditors’ code of ethics in five Malaysian listed government linked companies / Noor Furzanne Alias

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