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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: Sofyani, Hafiez, Abu Hasan, Haslida, Saleh, Zakiah
Format: Article
Published: Emerald Group Holdings Ltd. 2022
Subjects:
H Social Sciences (General)
HT Communities. Classes. Races
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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spelling my.um.eprints.431662023-10-09T04:34:42Z http://eprints.um.edu.my/43166/ Internal control implementation in higher education institutions: determinants, obstacles and contributions toward governance practices and fraud mitigation Sofyani, Hafiez Abu Hasan, Haslida Saleh, Zakiah H Social Sciences (General) HT Communities. Classes. Races 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. Emerald Group Holdings Ltd. 2022 Article PeerReviewed Sofyani, Hafiez and Abu Hasan, Haslida and Saleh, Zakiah (2022) Internal control implementation in higher education institutions: determinants, obstacles and contributions toward governance practices and fraud mitigation. Journal of Financial Crime, 29 (1). pp. 141-158. ISSN 1359-0790, https://www.scopus.com/inward/record.uri?eid=2-s2.0-85102205178&doi=10.1108%2fJFC-12-2020-0246&partnerID=40&md5=dde546f182062b68d6db3a0edcb01226
institution Universiti Malaya
building UM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Malaya
content_source UM Research Repository
url_provider http://eprints.um.edu.my/
topic H Social Sciences (General)
HT Communities. Classes. Races
spellingShingle H Social Sciences (General)
HT Communities. Classes. Races
Sofyani, Hafiez
Abu Hasan, Haslida
Saleh, Zakiah
Internal control implementation in higher education institutions: determinants, obstacles and contributions toward governance practices and fraud mitigation
description 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.
format Article
author Sofyani, Hafiez
Abu Hasan, Haslida
Saleh, Zakiah
author_facet Sofyani, Hafiez
Abu Hasan, Haslida
Saleh, Zakiah
author_sort Sofyani, Hafiez
title Internal control implementation in higher education institutions: determinants, obstacles and contributions toward governance practices and fraud mitigation
title_short Internal control implementation in higher education institutions: determinants, obstacles and contributions toward governance practices and fraud mitigation
title_full Internal control implementation in higher education institutions: determinants, obstacles and contributions toward governance practices and fraud mitigation
title_fullStr Internal control implementation in higher education institutions: determinants, obstacles and contributions toward governance practices and fraud mitigation
title_full_unstemmed Internal control implementation in higher education institutions: determinants, obstacles and contributions toward governance practices and fraud mitigation
title_sort internal control implementation in higher education institutions: determinants, obstacles and contributions toward governance practices and fraud mitigation
publisher Emerald Group Holdings Ltd.
publishDate 2022
url 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
_version_ 1781704670532599808
score 13.211869

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