Level of ethics and integrity and internal audit capability: a comparison of two Malaysian public sector organizations

Level of ethics and integrity and internal audit capability: a comparison of two Malaysian public sector organizations

The main purpose of this paper is to explain the possible influence of internal audit capability on the level of ethics and integrity in Malaysian public sector organizations i.e., Federal Statutory Body (FSB) and State Statutory Body (SSB). An explanatory case study...

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Main Authors: Asmawati, Sajari, Hasnah, Haron, Ishak, Ismail, Nur Ain Zakiah, Mohd Yusof, Roszaini, Haniffa
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/22603/
http://umpir.ump.edu.my/id/eprint/22603/
http://umpir.ump.edu.my/id/eprint/22603/1/Level%20of%20ethics%20and%20integrity%20and%20internal.pdf
id ump-22603
recordtype eprints
spelling ump-226032019-10-15T07:39:01Z http://umpir.ump.edu.my/id/eprint/22603/ Level of ethics and integrity and internal audit capability: a comparison of two Malaysian public sector organizations Asmawati, Sajari Hasnah, Haron Ishak, Ismail Nur Ain Zakiah, Mohd Yusof Roszaini, Haniffa HD Industries. Land use. Labor The main purpose of this paper is to explain the possible influence of internal audit capability on the level of ethics and integrity in Malaysian public sector organizations i.e., Federal Statutory Body (FSB) and State Statutory Body (SSB). An explanatory case study method is used to collect the data whereby semi structured interviews, informal conversations, questionnaire and document reviews are conducted. The level of ethics and integrity is measured based on the Corporate Integrity System Malaysia (CISM) dimensions while the level of internal audit capability is measured using the Internal Audit Capability Model (IACM). SSB scored higher with a score of 70.85% as compared to FSB with a score of 66.1% in CISM dimensions. Overall, a score of more than 50% indicates that both organizations are serious in initiating proper integrity mechanism to maintain the highest levels of transparency, integrity and professionalism in their daily activities and at their work place. However, in terms of IACM, FSB fared better with a score of 76%, with a capability level of 2 as compared to SSB with a score of 71% with a capability level of 1. Further in-depth study is highly recommended to get more insight on the findings. Penerbit Universiti Malaysia Pahang 2018 Article PeerReviewed pdf en http://umpir.ump.edu.my/id/eprint/22603/1/Level%20of%20ethics%20and%20integrity%20and%20internal.pdf Asmawati, Sajari and Hasnah, Haron and Ishak, Ismail and Nur Ain Zakiah, Mohd Yusof and Roszaini, Haniffa (2018) Level of ethics and integrity and internal audit capability: a comparison of two Malaysian public sector organizations. Journal of Governance & Integrity, 1 (2). pp. 83-119. ISSN 2600-7479 http://jgi.ump.edu.my/index.php/en/current-issue/65-level-of-ethics-and-integrity-and-internal-audit-capability-a-comparison-of-two-malaysian-public-sector-organizations/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
Asmawati, Sajari
Hasnah, Haron
Ishak, Ismail
Nur Ain Zakiah, Mohd Yusof
Roszaini, Haniffa
Level of ethics and integrity and internal audit capability: a comparison of two Malaysian public sector organizations
description The main purpose of this paper is to explain the possible influence of internal audit capability on the level of ethics and integrity in Malaysian public sector organizations i.e., Federal Statutory Body (FSB) and State Statutory Body (SSB). An explanatory case study method is used to collect the data whereby semi structured interviews, informal conversations, questionnaire and document reviews are conducted. The level of ethics and integrity is measured based on the Corporate Integrity System Malaysia (CISM) dimensions while the level of internal audit capability is measured using the Internal Audit Capability Model (IACM). SSB scored higher with a score of 70.85% as compared to FSB with a score of 66.1% in CISM dimensions. Overall, a score of more than 50% indicates that both organizations are serious in initiating proper integrity mechanism to maintain the highest levels of transparency, integrity and professionalism in their daily activities and at their work place. However, in terms of IACM, FSB fared better with a score of 76%, with a capability level of 2 as compared to SSB with a score of 71% with a capability level of 1. Further in-depth study is highly recommended to get more insight on the findings.
format Article
author Asmawati, Sajari
Hasnah, Haron
Ishak, Ismail
Nur Ain Zakiah, Mohd Yusof
Roszaini, Haniffa
author_facet Asmawati, Sajari
Hasnah, Haron
Ishak, Ismail
Nur Ain Zakiah, Mohd Yusof
Roszaini, Haniffa
author_sort Asmawati, Sajari
title Level of ethics and integrity and internal audit capability: a comparison of two Malaysian public sector organizations
title_short Level of ethics and integrity and internal audit capability: a comparison of two Malaysian public sector organizations
title_full Level of ethics and integrity and internal audit capability: a comparison of two Malaysian public sector organizations
title_fullStr Level of ethics and integrity and internal audit capability: a comparison of two Malaysian public sector organizations
title_full_unstemmed Level of ethics and integrity and internal audit capability: a comparison of two Malaysian public sector organizations
title_sort level of ethics and integrity and internal audit capability: a comparison of two malaysian public sector organizations
publisher Penerbit Universiti Malaysia Pahang
publishDate 2018
url http://umpir.ump.edu.my/id/eprint/22603/
http://umpir.ump.edu.my/id/eprint/22603/
http://umpir.ump.edu.my/id/eprint/22603/1/Level%20of%20ethics%20and%20integrity%20and%20internal.pdf
first_indexed 2023-09-18T22:33:45Z
last_indexed 2023-09-18T22:33:45Z
_version_ 1777416457687138304

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