Internal audit in the state and local governments of Malaysia

Show simple item record Md Ali, A. Gloeck, Juergen D. (Juergen Dieter), 1956- Ali, A. Ahmi, A. Sahdan, M.H. 2007-12-11T07:10:33Z 2007-12-11T07:10:33Z 2007
dc.description.abstract Internal audit is supposed to help members of organizations to improve their entity’s effectiveness and efficiency. But the findings from in-depth interviews conducted with internal auditors from 35 State and Local Governmental Bodies (SLoGBs) located in Peninsular Malaysia in the third quarter of 2003 show that the audit function faces numerous challenges. This is in addition to the fact that a mere 35 out of the then 202 SLoGBs had an internal audit capacity. The politics of accountability theory, power distance, and a Malaysian social context that is replete with cases that display a lack of transparency and public accountability from its major actors, help to explain these facts and predict a bleak future for internal audit. However, a rosy future may yet be achieved through the involvement of key parties and if specific measures are put in place. This is the crucial role that the federal government in particular should play so that the audit function may fulfill its potential as a tool that improves Malaysia’s economic standing at this time when globalization, accountability and transparency are considered essential issues in just about any worthwhile economic, social or political activity. en
dc.format.extent 830134 bytes
dc.format.mimetype application/pdf
dc.identifier.citation Ali, AMd, Gloeck, JD, Ali, A, Ahmi, A & Sahdan, MH 2007, 'Internal audit in the state and local governments of Malaysia', Southern African Journal of Accountability and Auditing Research, vol. 7, pp. 25-57. [] en
dc.identifier.issn 1028-9003
dc.language.iso en en
dc.publisher Southern African Institute of Government Auditors en
dc.rights Southern African Institute of Government Auditors en
dc.subject Internal audit en
dc.subject State governments en
dc.subject Local governments en
dc.subject Federal government en
dc.subject Malaysia en
dc.subject National Audit Department en
dc.subject Qualitative methods en
dc.subject In-depth interviews en
dc.subject Institute of Internal Auditors en
dc.subject Social context en
dc.subject Accountability en
dc.subject.lcsh Auditing, Internal -- Malaysia
dc.title Internal audit in the state and local governments of Malaysia en
dc.type Article en

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