Effectiveness of internal audit: ensuring public sector accountability and integrity / Nor Raihana Asmar Mohd Noor ...[et al.]
Good governance in public administration does have the positive impacts to the public. Government practices and implements good service delivery because they want to uphold the status of public servant as it is the main obligation of government to serve the best to the public. These activities a...
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| Format: | Article |
| Language: | en |
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Universiti Teknologi MARA, Kedah
2017
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| Online Access: | https://ir.uitm.edu.my/id/eprint/32002/1/AJ_NOR%20RAIHANA%20ASMAR%20MOHD%20NOOR%20VOA%20K%2017.pdf https://ir.uitm.edu.my/id/eprint/32002/ https://voa.uitm.edu.my/ |
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| _version_ | 1833064129567391744 |
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| author | Mohd Noor, Nor Raihana Asmar Kamarul Zaman, Liziana Wan Mustapha, Wan Asma Hanim |
| author_facet | Mohd Noor, Nor Raihana Asmar Kamarul Zaman, Liziana Wan Mustapha, Wan Asma Hanim |
| author_sort | Mohd Noor, Nor Raihana Asmar |
| building | Tun Abdul Razak Library |
| collection | Institutional Repository |
| content_provider | Universiti Teknologi Mara |
| content_source | UiTM Institutional Repository |
| continent | Asia |
| country | Malaysia |
| description | Good governance in public administration does have the
positive impacts to the public. Government practices and
implements good service delivery because they want to uphold the
status of public servant as it is the main obligation of government
to serve the best to the public. These activities are monitored
by the internal audit to achieve accountability and integrity, to
improve the implementation of government programs and to
develop confidence among citizens and stakeholders as well
as to cater to any risk of mismanagement of public fund.
This paper focuses on reviewing the previous literatures in
determining the determinants in assessing the effectiveness of
internal auditing process in the public sector. Therefore, this
paper uses secondary data in gathering the information relating
to the internal audit to accomplish the objectives of this study.
This paper further expands and develops the literature on the
role and effectiveness of internal auditing to enhance public
sector accountability and integrity. Eventhough the paper is
conceptual, but it also concludes the factors that contribute to the
effectiveness of internal audit. Therefore, this study finds that
the effectiveness of internal audit in public sector can be
measured through several factors such as auditors’ competency,
independence of internal auditor and management support to the
role of the internal auditor. |
| format | Article |
| id | my.uitm.ir-32002 |
| institution | Universiti Teknologi Mara |
| language | en |
| publishDate | 2017 |
| publisher | Universiti Teknologi MARA, Kedah |
| record_format | eprints |
| spelling | my.uitm.ir-320022020-07-12T04:53:07Z https://ir.uitm.edu.my/id/eprint/32002/ Effectiveness of internal audit: ensuring public sector accountability and integrity / Nor Raihana Asmar Mohd Noor ...[et al.] voa Mohd Noor, Nor Raihana Asmar Kamarul Zaman, Liziana Wan Mustapha, Wan Asma Hanim Auditing. Auditors Internal auditing Good governance in public administration does have the positive impacts to the public. Government practices and implements good service delivery because they want to uphold the status of public servant as it is the main obligation of government to serve the best to the public. These activities are monitored by the internal audit to achieve accountability and integrity, to improve the implementation of government programs and to develop confidence among citizens and stakeholders as well as to cater to any risk of mismanagement of public fund. This paper focuses on reviewing the previous literatures in determining the determinants in assessing the effectiveness of internal auditing process in the public sector. Therefore, this paper uses secondary data in gathering the information relating to the internal audit to accomplish the objectives of this study. This paper further expands and develops the literature on the role and effectiveness of internal auditing to enhance public sector accountability and integrity. Eventhough the paper is conceptual, but it also concludes the factors that contribute to the effectiveness of internal audit. Therefore, this study finds that the effectiveness of internal audit in public sector can be measured through several factors such as auditors’ competency, independence of internal auditor and management support to the role of the internal auditor. Universiti Teknologi MARA, Kedah 2017 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/32002/1/AJ_NOR%20RAIHANA%20ASMAR%20MOHD%20NOOR%20VOA%20K%2017.pdf Effectiveness of internal audit: ensuring public sector accountability and integrity / Nor Raihana Asmar Mohd Noor ...[et al.]. (2017) Voice of Academia (VOA) <https://ir.uitm.edu.my/view/publication/Voice_of_Academia_=28VOA=29/>, 12 (2). pp. 68-77. ISSN 2682-7840 https://voa.uitm.edu.my/ |
| spellingShingle | Auditing. Auditors Internal auditing Mohd Noor, Nor Raihana Asmar Kamarul Zaman, Liziana Wan Mustapha, Wan Asma Hanim Effectiveness of internal audit: ensuring public sector accountability and integrity / Nor Raihana Asmar Mohd Noor ...[et al.] |
| title | Effectiveness of internal audit: ensuring public sector accountability and integrity / Nor Raihana Asmar Mohd Noor ...[et al.] |
| title_full | Effectiveness of internal audit: ensuring public sector accountability and integrity / Nor Raihana Asmar Mohd Noor ...[et al.] |
| title_fullStr | Effectiveness of internal audit: ensuring public sector accountability and integrity / Nor Raihana Asmar Mohd Noor ...[et al.] |
| title_full_unstemmed | Effectiveness of internal audit: ensuring public sector accountability and integrity / Nor Raihana Asmar Mohd Noor ...[et al.] |
| title_short | Effectiveness of internal audit: ensuring public sector accountability and integrity / Nor Raihana Asmar Mohd Noor ...[et al.] |
| title_sort | effectiveness of internal audit: ensuring public sector accountability and integrity / nor raihana asmar mohd noor ...[et al.] |
| topic | Auditing. Auditors Internal auditing |
| url | https://ir.uitm.edu.my/id/eprint/32002/1/AJ_NOR%20RAIHANA%20ASMAR%20MOHD%20NOOR%20VOA%20K%2017.pdf https://ir.uitm.edu.my/id/eprint/32002/ https://voa.uitm.edu.my/ |
| url_provider | http://ir.uitm.edu.my/ |