Sistem Kawalan Dalaman, Sokongan Pengurusan dan Keberkesanan Audit Dalaman Sektor Awam Di Malaysia

Hassan, N.; Rahmat, Mohd Mohid; Mohamed, Zakiah Muhammadun

doi:10.17576/ajag-2015-6-01

Cited by 8 publications

(23 citation statements)

References 7 publications

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“…Further, Badara and Siti (2014) examine the relationship between effective internal control system and internal audit effectiveness at local government level yet their study are only exploratory in nature at local government level. In the latest research, Hassan et al (2016) support the fact that the effectiveness of internal control system and support management can improves the effectiveness of public sector internal audit in Malaysia. Further, their findings also revealed that management support plays an important role in enhancing the relationship between the effectiveness of the internal control system and the effectiveness of internal audit.…”

Section: Effectiveness Of Internal Control Systemmentioning

confidence: 83%

“…According to Chenhall (2003), contingency theory is a theory of behavior and its variables consist of environment, technology, size, organizational structure, strategy and culture. Hassan et al (2016) argue that the structure of organization's internal control system will affect the performance of the organization (internal audit performance). In this context, the effectiveness of internal control system consists of five components is an example of organizational structure variables.…”

Section: Effectiveness Of Internal Control Systemmentioning

confidence: 99%

“…Management support seems to have a positive effect on the relationship between the competence of internal auditor, independence of internal auditor, and internal control system towards the effectiveness of internal audit (Hassan et al, 2016). The internal auditor needs to have a strong support from management so that the internal auditor may execute their work effectively.…”

Section: Management Support For Internal Auditors (Moderating Variable)mentioning

confidence: 99%

“…Singh et al (2021); Joshi (2021); Abdullah and Mustafa (2020); reported that internal auditing is effective when received supported from senior management. Hassan et al (2016) believed that management support plays an important role in enhancing the relationship between the effectiveness of internal control system and the effectiveness of internal audit. This statement is supported by Abdullah and Mustafa (2020) where they found that management support and competence of the internal audit as key drivers of internal audit effectiveness while independence of internal audit has no impact on internal audit effectiveness.…”

Section: Management Support For Internal Auditors (Moderating Variable)mentioning

confidence: 99%

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Internal Audit Effectiveness: A Pilot Study Analysis at Malaysian Public Sector

Kifflee¹,

Jusoh²

2022

IJARAFMS

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The effectiveness of the internal audit function is essential to improve the performance of public sector by the way of the internal auditor's ability to detect and correct any defects and remain corrected. Thereby, this research aims is to examine the direct relations effects of competence of internal auditor, independence of internal auditor, and the effectiveness of internal control system towards the effectiveness of internal auditor in Malaysian Public Sector namely Malaysian Federal Statutory Bodies (MFSB). In addition, this study employed moderating variable (management support) to test the relationship between independent variables and dependent variable. The researcher adopted quantitative research method. This research paper was based on the pilot test that being conducted on 30 respondents where the questionnaires were distributed via respondent's electronic mail. The research findings revealed that the independence of internal auditor is the most important determinants of internal audit effectiveness. Besides, the interaction between management support and independence of internal auditor is also one of the important determinants of internal audit effectiveness in Malaysian Public Sector. As this research only employed a small number of respondent, further researcher should employed more respondent in their analysis to generate more reliable result.

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Section: Effectiveness Of Internal Control Systemmentioning

confidence: 83%

Section: Effectiveness Of Internal Control Systemmentioning

confidence: 99%

Section: Management Support For Internal Auditors (Moderating Variable)mentioning

confidence: 99%

Section: Management Support For Internal Auditors (Moderating Variable)mentioning

confidence: 99%

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Internal Audit Effectiveness: A Pilot Study Analysis at Malaysian Public Sector

Kifflee¹,

Jusoh²

2022

IJARAFMS

View full text Add to dashboard Cite

show abstract

“…In recent years, contact management strategies have become important due to workplace changes, the evolution of expectations of the communication system and communication knowledge, as well as the actual realities of the business (Walker, 2011). Hassan et al (2015) have concluded that the assistance from management plays an important role in strengthening the relationship between the efficiency of internal audit, which is directly connected to the execution of contact activities. As such, it does not only offer employees the ability to display their current abilities but also increases the confidence among staff to attempt new tasks.…”

Section: Introductionmentioning

confidence: 99%

Strategic Communication: Outlining the Way Forward to Encourage Tax Compliance in Malaysia

Nory¹,

Yasin²,

Alsagoff³

et al. 2021

IJARBSS

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Communication should be regarded as constitutive on the basis of proper preparation, proper execution and ongoing assessment. In this study, the scope of the strategic communication can be viewed in the context of approaches, models and concepts. This research will perform the data analysis in a qualitative manner. In this regard, Barret's strategic employee communication model was found to be relevant to the context, in which this study will be conducted. This research is intended to discover the way out for contact issues between top management and subordinate workers, followed by targeting clear communications, disseminating the efficacy of media and platforms to taxpayers in Malaysia. Strategic communication is often approached from the viewpoint of efficiency of communication and its effects on the organization. Hence, the purpose of this review is to identify the strategic communication practice by Inland Revenue Board of Malaysia (IRBM) in order to strengthen tax compliance in Malaysia. This review has suggested that strategic supportive management, targeted message and media/ forum platform are capable of strengthening tax compliance in Malaysia.

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Master Data Quality Management Framework: Content Validity

Ibrahim,

Mohamed,

Satar

et al. 2024

SCPE

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Organizations rely on high quality master data as a critical component in achieving their operational and strategic performance. To accomplish high quality master data, they need to be managed properly through a systematic and holistic framework. However, prevalent master data quality management frameworks lack in providing comprehensive management practice in assuring the quality of master data. Hence, stimulates the need to develop an improved master data quality framework. Prior to the development of the framework, the identification and validation of factors that contribute to the management of master data quality must be performed. Thus, this paper underlined four elements and seven factors affecting master data quality management. Further, the identified factors were validated using a questionnaire as the validation instrument. The questionnaire consists of 95 items representing the identified seven factors that were derived from previous studies in the domain of total quality management, data quality management, and master data. Since the items are derived from the different contexts of study, content validation is a need. Previous research has suggested several techniques for performing content validation, covering both quantitative and qualitative approaches. The quantitative approach employed objective assessment and the result was statistically analysed. While the qualitative approach adopted subjective assessment such as comments, ideas, or respond. In this paper, the quantitative approach is selected over the qualitative approach, considering the effort in analyzing several items (95 items) is less complex compared to the qualitative approach which is more difficult to interpret and account for biased results. The selected panel of experts validate the instrument using a three-point scale namely “1 = not relevant”, “2 = important (but not essential)”, and “3 = essential”. Later, using the technique proposed by Lawshe, the value of the content validity ratio (CVR) is calculated. As a result, 92 items are accepted, and 3 items are rejected. The elimination of the 3 items is due to the unsuitableness to be used in the context of the public sector. The validated items can be used as an instrument to validate the factors affecting master data quality management. The proposed factor would support the organization in managing master data quality more effectively.

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Sistem Kawalan Dalaman, Sokongan Pengurusan dan Keberkesanan Audit Dalaman Sektor Awam Di Malaysia

Abstract: The objective of this study is to examine the relationships between the effectiveness of internal control system (ICS)

Cited by 8 publications

References 7 publications

Internal Audit Effectiveness: A Pilot Study Analysis at Malaysian Public Sector

Internal Audit Effectiveness: A Pilot Study Analysis at Malaysian Public Sector

Strategic Communication: Outlining the Way Forward to Encourage Tax Compliance in Malaysia

Master Data Quality Management Framework: Content Validity

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