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Public sector procurement: the effectiveness of monitoring mechanism / Aida Maria Ismail ...[et al.]

Issues in public sector procurement have been increasing lately. These issues either related to non-compliance or frauds have been highlighted each year by Auditor General. However, there are seems that no effective solutions in overcoming these issues. Therefore, this study attempts to examine the...

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Main Authors: Ismail, Aida Maria, Hasan, Mohammad Rizal, Clark, Colin, Mohamed Sadique, Raziah
Format: Article
Language:English
Published: Accounting Research Institute (ARI) and UiTM Press, Universiti Teknologi MARA 2018
Subjects:
Management. Industrial Management
Online Access:https://ir.uitm.edu.my/id/eprint/29580/1/29580.pdf
https://ir.uitm.edu.my/id/eprint/29580/
https://apmaj.uitm.edu.my/
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spelling my.uitm.ir.295802022-07-05T06:46:05Z https://ir.uitm.edu.my/id/eprint/29580/ Public sector procurement: the effectiveness of monitoring mechanism / Aida Maria Ismail ...[et al.] Ismail, Aida Maria Hasan, Mohammad Rizal Clark, Colin Mohamed Sadique, Raziah Management. Industrial Management Issues in public sector procurement have been increasing lately. These issues either related to non-compliance or frauds have been highlighted each year by Auditor General. However, there are seems that no effective solutions in overcoming these issues. Therefore, this study attempts to examine the relationship between monitoring mechanisms and procurement issues in public sectors. The monitoring mechanisms that were focus are on the effectiveness of procurement procedure and the role of internal auditors towards issues in public procurement. The finding of the research has found that no job rotation in the high-risk area is the top factor that influences public procurement issues. Normally, without job rotations, it will create opportunities for procurement officers to collude with outsiders to commit fraud. Besides job rotation, the other factors that influence procurement issues are related with components of control activities in the COSO framework. The major finding of the study has shown that both procurement procedure and role of internal auditor do have negative relationship towards procurement issues in public sector. However, only procurement procedure has significant relationship towards procurement issues in public sector compared to the role of internal auditors. In conclusion, both monitoring mechanism use in this study in terms of procurement procedure and role of internal auditors have affect procurement issues in public sector. Accounting Research Institute (ARI) and UiTM Press, Universiti Teknologi MARA 2018-08 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/29580/1/29580.pdf Public sector procurement: the effectiveness of monitoring mechanism / Aida Maria Ismail ...[et al.]. (2018) Asia-Pacific Management Accounting Journal (APMAJ), 13 (2). pp. 147-172. ISSN 2550-1631 https://apmaj.uitm.edu.my/
institution Universiti Teknologi Mara
building Tun Abdul Razak Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Teknologi Mara
content_source UiTM Institutional Repository
url_provider http://ir.uitm.edu.my/
language English
topic Management. Industrial Management
spellingShingle Management. Industrial Management
Ismail, Aida Maria
Hasan, Mohammad Rizal
Clark, Colin
Mohamed Sadique, Raziah
Public sector procurement: the effectiveness of monitoring mechanism / Aida Maria Ismail ...[et al.]
description Issues in public sector procurement have been increasing lately. These issues either related to non-compliance or frauds have been highlighted each year by Auditor General. However, there are seems that no effective solutions in overcoming these issues. Therefore, this study attempts to examine the relationship between monitoring mechanisms and procurement issues in public sectors. The monitoring mechanisms that were focus are on the effectiveness of procurement procedure and the role of internal auditors towards issues in public procurement. The finding of the research has found that no job rotation in the high-risk area is the top factor that influences public procurement issues. Normally, without job rotations, it will create opportunities for procurement officers to collude with outsiders to commit fraud. Besides job rotation, the other factors that influence procurement issues are related with components of control activities in the COSO framework. The major finding of the study has shown that both procurement procedure and role of internal auditor do have negative relationship towards procurement issues in public sector. However, only procurement procedure has significant relationship towards procurement issues in public sector compared to the role of internal auditors. In conclusion, both monitoring mechanism use in this study in terms of procurement procedure and role of internal auditors have affect procurement issues in public sector.
format Article
author Ismail, Aida Maria
Hasan, Mohammad Rizal
Clark, Colin
Mohamed Sadique, Raziah
author_facet Ismail, Aida Maria
Hasan, Mohammad Rizal
Clark, Colin
Mohamed Sadique, Raziah
author_sort Ismail, Aida Maria
title Public sector procurement: the effectiveness of monitoring mechanism / Aida Maria Ismail ...[et al.]
title_short Public sector procurement: the effectiveness of monitoring mechanism / Aida Maria Ismail ...[et al.]
title_full Public sector procurement: the effectiveness of monitoring mechanism / Aida Maria Ismail ...[et al.]
title_fullStr Public sector procurement: the effectiveness of monitoring mechanism / Aida Maria Ismail ...[et al.]
title_full_unstemmed Public sector procurement: the effectiveness of monitoring mechanism / Aida Maria Ismail ...[et al.]
title_sort public sector procurement: the effectiveness of monitoring mechanism / aida maria ismail ...[et al.]
publisher Accounting Research Institute (ARI) and UiTM Press, Universiti Teknologi MARA
publishDate 2018
url https://ir.uitm.edu.my/id/eprint/29580/1/29580.pdf
https://ir.uitm.edu.my/id/eprint/29580/
https://apmaj.uitm.edu.my/
_version_ 1738513857288077312
score 13.211869

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