Independence of internal audit unit influence the internal audit capability of Malaysian public sector organizations

• Main Authors: Nur Ain Zakiah, Mohd Yusof, Hasnah, Haron, Ishak, Ismail, Chye, Ong Hock
• Format: Conference or Workshop Item
• Language: English
• Published: KnE Social Sciences 2019
• Subjects: HD Industries. Land use. Labor; HF Commerce; HG Finance; JC Political theory
• Online Access: http://umpir.ump.edu.my/id/eprint/25962/1/Independence%20of%20internal%20audit%20unit%20influence%20the%20internal.pdf; http://umpir.ump.edu.my/id/eprint/25962/; https://doi.org/10.18502/kss.v3i22.5122

Measuring capability level of a service provider is ambiguous, so does an internal audit unit in the public sector. Prominently, there is very scarce research conducted on this issue. In this study, the Internal Audit Capability Model (IACM) is used to measure the capability while the independence o...