The role of Internal auditors in Malaysian local authorities

• Main Authors: Zakaria, Zamzulaila, Zakaria, Zarina, Md Idris, Dalila
• Format: Article
• Published: Common Ground Research Networks 2007
• Subjects: HF Commerce; HG Finance
• Online Access: http://eprints.um.edu.my/25311/; https://doi.org/10.18848/1833-1882/CGP/v02i02/52269

Good governance is a precondition for competitiveness of a firm, market and economy. As part of the government machineries, local authorities also should observe and maintain good governance as they are entrusted with public money. Overseas literature has shown the importance of internal auditing in...