| Título: | Internal Audit in the Federal Government Organizations of Malaysia: The Good, The Bad and The Very Ugly? |
| Autores: |
Ali, Azham Md; Tel: 00604-928 3917 • Fax: 00604-928 5762
Department of Accounting and Finance
Faculty of Management and Economics
Universiti Pendidikan Sultan Idris
35900 Tanjung Malim Perak Saidin, Siti Zabedah; Universiti Utara Malaysia, 06010 Sintok Kedah Sahdan, Mohd. Hadafi; Universiti Utara Malaysia, 06010 Sintok Kedah Rasit, Mohd. Hadzrami Harun; College of Business Universiti Utara Malaysia, 06010 Sintok Kedah Rahim, Mohd. Syahrir; College of Business Universiti Utara Malaysia, 06010 Sintok Kedah Gloeck, J Dieter; Department of Auditing University of Pretoria Pretoria, 0002 South Africa |
| Fecha: | 2012-01-25 |
| Publicador: | Asian Journal of Bussiness and Governance |
| Fuente: |
 |
| Tipo: |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
| Tema: | No aplica |
| Descripción: | Theoretically, the internal audit function exists to help members of an organization to improve the performance of their activities. But the findings from in-depth interviews conducted in the middle of 2004 with internal auditors from a total of 40 federal government ministries, departments and agencies in Malaysia revealed a number of serious shortcomings that far outweigh the few virtues identified during these interviews. These shortcomings are that many internal audit units face staff shortages, and staff lacking in internal audit competence. In addition, a majority of the audit units, most of which operate in outdated audit modes, have failed to get the right level of support and assistance from the Treasury and other parties. Worse, their effectiveness and efficiency are further threatened by the high-handed actions of the National Audit Department which shifts its cadre staff in and out of the internal audit units at will. Despite all these problems, these internal auditors are quite optimistic about the future of internal audit in Malaysia. But, according to the politics of accountability theory and the fact that Malaysian social context is replete with cases of the lack of transparency and public accountability from its major actors, the internal audit’s future does appear bleak. Keywords - internal audit, federal government organizations, indepth interviews, Malaysia |
| Idioma: | Inglés |
1 The Development of Market Orientation Based on Organizational Perspective for Creating Business Performance of Banking Industries in Indonesia por Suryani, Tatik; President of STIE Perbanas Surabaya
(College of Business and Banking)
Indonesia | 6 Managing Talent for Competitive Advantage: Perspective from Gulf Cooperation Council Nationals por Gernal, Liza M; American University of Dubai,Sergio, Rommel P; Canadian University of Dubai,Al-Rawahi, Saud Mohammed Hamed; Sultanate of Oman |
2 Identifying the Correlation Between the Gender and Knowledge of the South African Consumer in the Selection of Grocery Products por Cant, Michael C; University of South Africa
CoD: Department of Marketing and Retail Management
Tel +27 12 9971350,Scheers, Louise Van; University of South Africa
Department of Marketing and Retail Management
Tel +27 12 9971350 | 7 Integration of Geographic Information Systems (GIS) to Enhance Academic Capability of Philippine Higher Education Institutions por Tongco, Alejandro F; Oklahoma State University
Genaro V. Japos
drgvjapos@yahoo.com
Liceo de Cagayan University, Philippines,Japos, Genaro V; Liceo de Cagayan University, Philippines |
3 Assessing an Asian University’s Organizational Effectiveness Using the Malcolm Baldridge Model por Javier, Flora V; Vice President for Administration and Planning
Lyceum of the Philippines University
Batangas, Philippines | 8 Profile, Practices and Potentials of Wild Honey Gatherers por Casabal, Gloria T,Jakosalem-Balane, Joy,Tirol, Jes B |
4 Community Adoption on Research-Based Technologies of the University of Northern Philippines por Bajet Jr, Manuel A; University of Northern Philippines
Heritage City of Vigan, Ilocos Sur, Philippines,Bajet, Nelson A; University of Northern Philippines
Heritage City of Vigan, Ilocos Sur, Philippines,Bermio, Joussie B; University of Northern Philippines
Heritage City of Vigan, Ilocos Sur, Philippines,Paz, Crizzle A; University of Northern Philippines
Heritage City of Vigan, Ilocos Sur, Philippines | 9 Personal Attributes and Job Competencies of the Managers of Telecommunications Industries por Perez, Jr., Eutequio A,Temporada, Mario E |
5 Sulfur Emissions and Economic Growth in the Philippines: A Bivariate Causality and Cointegration Analysis por Puzon, Klarizze; Universite Montpellier, France | 10 Effects of Loss Reduction Program on the System Losses of an Electric Cooperative por Japos, Genaro V; Consultant, MORESCO 1
Director, Research Center, Liceo de Cagayan University,Rodriguez, Tessie J; Human Resource Dev't Manager,
MORESCO-1 |