Internal audit in the state and local governments of Malaysia: problems and solutions

Ali, Asmadi; Selamat, Mohamad Hisyam; Gloeck, Juergen D.; Heang, Lee Teck

doi:10.1504/ijaf.2010.032088

Cited by 20 publications

(32 citation statements)

References 17 publications

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“…Ali et al (2007) and Ahmed et al (2009) ponders the significance of inside audit in Malaysia's public sector, and understood that not meeting the fundamental prerequisites, and learning, by inner audit staff negatively affects the part of inside audit; they proposed training as an essential need for development of inward audit in Malaysia.…”

Section: The Competency Of Internal Audit Staffmentioning

confidence: 99%

“…Ali et al (2007), for example, stated that the most intensive problem for internal audit is coping with lack of competent staff. Another study by Ahmed et al (2009) reported that, according to respondents, "fewness of internal auditors" was the main reason limiting the success of internal audit performance in Malaysian governmental organizations.…”

Section: The Size Of Internal Audit Departmentmentioning

confidence: 99%

“…Moreover, this paper tries to explain stakeholders' perceptions on internal audit effectiveness using measures such as competency of internal auditors, the size of internal audit department, relationships between internal auditors and external auditors, and the level of management support for internal audit performance. These factors are identified based on a review of previous studies (see Alzeban & Sawan, 2013;Soh & Bennie, 2011;Ahmad et al, 2009;Mihret & Yiamaw, 2007;Ali et al, 2007;Sarens & Beelde, 2006;Carcello et al, 2005;Brierley et al, 2001Brierley et al, , 2003, along with studying the performance of internal audit departments, guidelines on the international standards for the Professional Practice of Internal Auditing (ISPPIA) published by the international institution for internal audit (IIA), and other available documents and evidence. Drogalas et al (2015) study investigates the specific factors associated with internal audit effectiveness in the Greek business environment.…”

Section: Introductionmentioning

confidence: 99%

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Investigation Factors Affecting the Effectiveness of Internal Auditors in the Company: Case Study Iran

Salehi¹

2016

RES

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There are relatively fewer number of studies focused on internal audit effectiveness, than the number of studies on the effectiveness of external audit. Our focus in this paper is mainly on determinants of internal audit effectiveness. For this purpose we developed and tested five hypotheses using an investigation approach. We gathered our data using a questionnaire, filled out by 355 internal audit manager and 272 other internal audit staff.Our multivariate regression model estimates the relationships between the effectiveness of internal audit department and its five main determinants: competency of internal audit staff, size of internal audit department, communications between internal auditors and external auditors, management's support for internal audit department, and independent (outsourced) internal audit.Our results show that internal audit effectiveness has stronger relationships with management's support for hiring and experienced educated staff, providing the internal audit department with sufficient resources, and the size of internal audit department.

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Section: The Competency Of Internal Audit Staffmentioning

confidence: 99%

Section: The Size Of Internal Audit Departmentmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

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Investigation Factors Affecting the Effectiveness of Internal Auditors in the Company: Case Study Iran

Salehi¹

2016

RES

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“…Independence of internal audit system: Several studies have identified independence of the internal audit as a key element of internal audit effectiveness (CIPFA, 2006;Ali et al, 2007;Kuta, 2008;Rahmatika, 2014). The independence can only be achieved by allowing the internal audit department to perform its responsibilities free from interference; avoiding conflict of interests; having direct contact with the board and senior management; having unrestricted access to records, employees and departments; the appointment and removal of the heads of internal audit not being under the direct control of executive management (IIA, 2008).…”

Section: Internal Audit Function (Iaf)mentioning

confidence: 99%

Promoting Good Governance through Internal Audit Function (IAF): The Nigerian Experience

Asaolu¹,

Adedokun²,

Monday³

2016

IBR

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The subject of governance has become a pertinent issue for business, government, politics, and the general public. In both the private and the public sectors, there is an increasing demand for good governance in terms of accountability and transparency, and internal audit function within organizations has an important role to play in the achievement of these objectives. This study therefore assessed the effects of internal audit function (IAF) on good governance in the public sector in Nigeria. Primary data was obtained through the administration of structured questionnaire to purposively selected respondents comprising Head of Internal Audit, Director of Finance and Supplies, and Head of Local Government Administration, in 33 public sector organizations in Oyo State, Southwestern Nigeria. A total of 99 respondents participated in the study. IAF was measured by independence of internal audit system, scope of work, professional competence, examination process, and management support, while quality of service, management of public resources measured good governance. Data obtained was analysed using correlation analysis and multiple regression technique. The results showed that the effectiveness of IAF in Nigerian public sector organisations was moderate since internal audit system in the public organisations was not absolutely independent and professional competence was limited due to the challenge of insufficient funds to successfully carry out its duties. Moreover, the study revealed that IAF had significant and positive effect on the quality of service delivery and management of resources in the public organisations. The study concluded that internal Audit function is a veritable tool for promoting good governance in the Nigerian Public Sector. This study therefore recommended that there should be legal mandate in public sector organisations that allows government information to be publicly published and special funds should be made available to internal auditors as it would enhance effectiveness of internal audit function and boost good governance in the organisations.

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“…Dittenhofer [6] argued that if the quality of internal audit is maintained, it will contribute to the effectiveness and efficient operations of an organization. However, the quality of the internal audit unit depends on organizational independency, knowledge and experience, professional regulatory authority and the support services it receives from the management [7][8][9][10]. This study, therefore, focuses on Management Support Services.…”

Section: Introductionmentioning

confidence: 99%

An Exploratory Study on Management Support Services and Its effects on the Quality Service Delivery of Internal Auditors in the Northern Ghana

Dawuda¹,

Ataribanam²,

Aa³

2017

Int J Account Res

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Internal audit in the state and local governments of Malaysia: problems and solutions

Cited by 20 publications

References 17 publications

Investigation Factors Affecting the Effectiveness of Internal Auditors in the Company: Case Study Iran

Investigation Factors Affecting the Effectiveness of Internal Auditors in the Company: Case Study Iran

Promoting Good Governance through Internal Audit Function (IAF): The Nigerian Experience

An Exploratory Study on Management Support Services and Its effects on the Quality Service Delivery of Internal Auditors in the Northern Ghana

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