Internal control implementation in higher education institutions: determinants, obstacles and contributions toward governance practices and fraud mitigation
Purpose: This study aims to investigate internal control (IC) implementation in higher education institutions (HEIs). This study also explores determinants, obstacles and contributions of IC implementation within HEIs. Design/methodology/approach: The study uses a qualitative research method by cond...
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| Main Authors: | , , |
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| Format: | Article |
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Emerald Group Holdings Ltd.
2022
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| Subjects: | |
| Online Access: | http://eprints.um.edu.my/43166/ https://www.scopus.com/inward/record.uri?eid=2-s2.0-85102205178&doi=10.1108%2fJFC-12-2020-0246&partnerID=40&md5=dde546f182062b68d6db3a0edcb01226 |
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| Summary: | Purpose: This study aims to investigate internal control (IC) implementation in higher education institutions (HEIs). This study also explores determinants, obstacles and contributions of IC implementation within HEIs. Design/methodology/approach: The study uses a qualitative research method by conducting semi-structured interviews with internal auditors of HEIs. Findings: This study found a difference of IC among all HEIs in terms of design. IC implementation is perceived to have a positive contribution to accountability enhancement and fraud mitigation. Several determinants and obstacles faced by HEIs in implementing IC are presented in the paper. Practical implications: The IC has to be operated effectively to achieve its benefit. However, not all HEIs implement IC properly. Originality/value: This paper is a pioneer study that raises IC implementation in HEIs and its role in governance practices and corruption mitigation. © 2020, Emerald Publishing Limited. |
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