Independence of internal audit unit influence the internal audit capability of Malaysian public sector organizations
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...
Saved in:
Main Authors: | , , , |
---|---|
Format: | Conference or Workshop Item |
Language: | English |
Published: |
KnE Social Sciences
2019
|
Subjects: | |
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 |
Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
id |
my.ump.umpir.25962 |
---|---|
record_format |
eprints |
spelling |
my.ump.umpir.259622019-11-19T08:06:10Z http://umpir.ump.edu.my/id/eprint/25962/ Independence of internal audit unit influence the internal audit capability of Malaysian public sector organizations Nur Ain Zakiah, Mohd Yusof Hasnah, Haron Ishak, Ismail Chye, Ong Hock HD Industries. Land use. Labor HF Commerce HG Finance JC Political theory 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 of the internal audit is studied as one of the factors influencing it. Questionnaires were sent to head of internal auditors which list obtained from National Audit Department. Total of 70 responses was received and analyzed for descriptive statistics and relationship testing using SPSS and SmartPLS. It was found that 47 organizations were only at capability level 1 Initial while remaining 13 organizations were at least scored capability Level 2 Infrastructure. This shows that the Malaysian public sector must strengthen its internal audit unit, especially in People Management, to develop higher capability level. It was also found that independence of the internal audit unit has a positive and significant influence on the overall internal audit capability level. Lack of independence results in lack of quality internal audit unit thus gives an impact on the capability level. IACM used in this study could provide the organization with a road map to enhance its capability. KnE Social Sciences 2019-08-18 Conference or Workshop Item PeerReviewed pdf en cc_by_4 http://umpir.ump.edu.my/id/eprint/25962/1/Independence%20of%20internal%20audit%20unit%20influence%20the%20internal.pdf Nur Ain Zakiah, Mohd Yusof and Hasnah, Haron and Ishak, Ismail and Chye, Ong Hock (2019) Independence of internal audit unit influence the internal audit capability of Malaysian public sector organizations. In: KnE Social Sciences: FGIC 2nd Conference on Governance and Integrity 2019, 19-20 August 2019 , Yayasan Pahang, Kuantan, Pahang, Malaysia. pp. 1230-1253., 2019. ISSN 2518-668X https://doi.org/10.18502/kss.v3i22.5122 |
institution |
Universiti Malaysia Pahang |
building |
UMP Library |
collection |
Institutional Repository |
continent |
Asia |
country |
Malaysia |
content_provider |
Universiti Malaysia Pahang |
content_source |
UMP Institutional Repository |
url_provider |
http://umpir.ump.edu.my/ |
language |
English |
topic |
HD Industries. Land use. Labor HF Commerce HG Finance JC Political theory |
spellingShingle |
HD Industries. Land use. Labor HF Commerce HG Finance JC Political theory Nur Ain Zakiah, Mohd Yusof Hasnah, Haron Ishak, Ismail Chye, Ong Hock Independence of internal audit unit influence the internal audit capability of Malaysian public sector organizations |
description |
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 of the internal audit is studied as one of the factors influencing it. Questionnaires were sent to head of internal auditors which list obtained from National Audit Department. Total of 70 responses was received and analyzed for descriptive statistics and relationship testing using SPSS and SmartPLS. It was found that 47 organizations were only at capability level 1 Initial while remaining 13 organizations were at least scored capability Level 2 Infrastructure. This shows that the Malaysian public sector must strengthen its internal audit unit, especially in People Management, to develop higher capability level. It was also found that independence of the internal audit unit has a positive and significant influence on the overall internal audit capability level. Lack of independence results in lack of quality internal audit unit thus gives an impact on the capability level. IACM used in this study could provide the organization with a road map to enhance its capability. |
format |
Conference or Workshop Item |
author |
Nur Ain Zakiah, Mohd Yusof Hasnah, Haron Ishak, Ismail Chye, Ong Hock |
author_facet |
Nur Ain Zakiah, Mohd Yusof Hasnah, Haron Ishak, Ismail Chye, Ong Hock |
author_sort |
Nur Ain Zakiah, Mohd Yusof |
title |
Independence of internal audit unit influence the internal audit capability of Malaysian public sector organizations |
title_short |
Independence of internal audit unit influence the internal audit capability of Malaysian public sector organizations |
title_full |
Independence of internal audit unit influence the internal audit capability of Malaysian public sector organizations |
title_fullStr |
Independence of internal audit unit influence the internal audit capability of Malaysian public sector organizations |
title_full_unstemmed |
Independence of internal audit unit influence the internal audit capability of Malaysian public sector organizations |
title_sort |
independence of internal audit unit influence the internal audit capability of malaysian public sector organizations |
publisher |
KnE Social Sciences |
publishDate |
2019 |
url |
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 |
_version_ |
1651866944234586112 |
score |
13.19449 |