Internal Audit Capability Levels In Malaysian Public Sector Organizations: The Perceived Role Of Management Support And Cooperation With External Auditors

This paper is a preliminary study as part of doctoral research. The primary objective of this paper is to measure the capability level of internal audit units of different organizations i.e. state department, state statutory bodies and federal statutory bodies. This paper also attempts to f...

Full description

Bibliographic Details
Main Authors:	Nur Ain Zakiah, Mohd Yusof, Hasnah, Haron, Ishak, Ismail, Chambers, Andrew
Format:	Article
Language:	English
Published:	Penerbit Universiti Malaysia Pahang 2018
Subjects:	HD Industries. Land use. Labor
Online Access:	http://umpir.ump.edu.my/id/eprint/22601/ http://umpir.ump.edu.my/id/eprint/22601/ http://umpir.ump.edu.my/id/eprint/22601/1/Internal%20Audit%20Capability%20Levels%20In%20Malaysian.pdf

id	ump-22601
recordtype	eprints
spelling	ump-226012019-10-15T07:38:37Z http://umpir.ump.edu.my/id/eprint/22601/ Internal Audit Capability Levels In Malaysian Public Sector Organizations: The Perceived Role Of Management Support And Cooperation With External Auditors Nur Ain Zakiah, Mohd Yusof Hasnah, Haron Ishak, Ismail Chambers, Andrew HD Industries. Land use. Labor This paper is a preliminary study as part of doctoral research. The primary objective of this paper is to measure the capability level of internal audit units of different organizations i.e. state department, state statutory bodies and federal statutory bodies. This paper also attempts to figuratively explain the perceived role of management support and cooperation with external auditors in becoming a capable internal audit function. A questionnaire, distributed to the head of internal audit in each organization, is used as a primary data collection method. From the analysis of internal audit capability matrix, it was found that internal audit unit in state department and federal statutory body both obtained capability level 2 (infrastructure) while internal audit unit in state statutory body only achieved capability level 1 (initial). At 82%, internal audit unit in state department scored highest for the Key Process Areas followed by internal audit unit in federal statutory body (76%) and state statutory body (71%). Management support and cooperation w ith external auditors were shown to be important factors to enhance capability levels. Factors that may influence capability level results and further recommendations on enhancing capability levels are discussed. Penerbit Universiti Malaysia Pahang 2018 Article PeerReviewed pdf en http://umpir.ump.edu.my/id/eprint/22601/1/Internal%20Audit%20Capability%20Levels%20In%20Malaysian.pdf Nur Ain Zakiah, Mohd Yusof and Hasnah, Haron and Ishak, Ismail and Chambers, Andrew (2018) Internal Audit Capability Levels In Malaysian Public Sector Organizations: The Perceived Role Of Management Support And Cooperation With External Auditors. Journal of Governance & Integrity, 1 (2). pp. 25-60. ISSN 2600-7479 http://jgi.ump.edu.my/index.php/en/current-issue/59-internal-audit-capability-levels-in-malaysian-public-sector-organizations-the-perceived-role-of-management-support-and-cooperation-with-external-auditors/file
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
spellingShingle	HD Industries. Land use. Labor Nur Ain Zakiah, Mohd Yusof Hasnah, Haron Ishak, Ismail Chambers, Andrew Internal Audit Capability Levels In Malaysian Public Sector Organizations: The Perceived Role Of Management Support And Cooperation With External Auditors
description	This paper is a preliminary study as part of doctoral research. The primary objective of this paper is to measure the capability level of internal audit units of different organizations i.e. state department, state statutory bodies and federal statutory bodies. This paper also attempts to figuratively explain the perceived role of management support and cooperation with external auditors in becoming a capable internal audit function. A questionnaire, distributed to the head of internal audit in each organization, is used as a primary data collection method. From the analysis of internal audit capability matrix, it was found that internal audit unit in state department and federal statutory body both obtained capability level 2 (infrastructure) while internal audit unit in state statutory body only achieved capability level 1 (initial). At 82%, internal audit unit in state department scored highest for the Key Process Areas followed by internal audit unit in federal statutory body (76%) and state statutory body (71%). Management support and cooperation w ith external auditors were shown to be important factors to enhance capability levels. Factors that may influence capability level results and further recommendations on enhancing capability levels are discussed.
format	Article
author	Nur Ain Zakiah, Mohd Yusof Hasnah, Haron Ishak, Ismail Chambers, Andrew
author_facet	Nur Ain Zakiah, Mohd Yusof Hasnah, Haron Ishak, Ismail Chambers, Andrew
author_sort	Nur Ain Zakiah, Mohd Yusof
title	Internal Audit Capability Levels In Malaysian Public Sector Organizations: The Perceived Role Of Management Support And Cooperation With External Auditors
title_short	Internal Audit Capability Levels In Malaysian Public Sector Organizations: The Perceived Role Of Management Support And Cooperation With External Auditors
title_full	Internal Audit Capability Levels In Malaysian Public Sector Organizations: The Perceived Role Of Management Support And Cooperation With External Auditors
title_fullStr	Internal Audit Capability Levels In Malaysian Public Sector Organizations: The Perceived Role Of Management Support And Cooperation With External Auditors
title_full_unstemmed	Internal Audit Capability Levels In Malaysian Public Sector Organizations: The Perceived Role Of Management Support And Cooperation With External Auditors
title_sort	internal audit capability levels in malaysian public sector organizations: the perceived role of management support and cooperation with external auditors
publisher	Penerbit Universiti Malaysia Pahang
publishDate	2018
url	http://umpir.ump.edu.my/id/eprint/22601/ http://umpir.ump.edu.my/id/eprint/22601/ http://umpir.ump.edu.my/id/eprint/22601/1/Internal%20Audit%20Capability%20Levels%20In%20Malaysian.pdf
first_indexed	2023-09-18T22:33:44Z
last_indexed	2023-09-18T22:33:44Z
_version_	1777416457387245568

Internal Audit Capability Levels In Malaysian Public Sector Organizations: The Perceived Role Of Management Support And Cooperation With External Auditors

Similar Items