IDEAS home Printed from https://ideas.repec.org/a/eme/jfcpps/jfc-12-2020-0246.html
   My bibliography  Save this article

Internal control implementation in higher education institutions: determinants, obstacles and contributions toward governance practices and fraud mitigation

Author

Listed:
  • Hafiez Sofyani
  • Haslida Abu Hasan
  • Zakiah Saleh

Abstract

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.

Suggested Citation

  • Hafiez Sofyani & Haslida Abu Hasan & Zakiah Saleh, 2021. "Internal control implementation in higher education institutions: determinants, obstacles and contributions toward governance practices and fraud mitigation," Journal of Financial Crime, Emerald Group Publishing Limited, vol. 29(1), pages 141-158, March.
    • Handle: RePEc:eme:jfcpps:jfc-12-2020-0246
    DOI: 10.1108/JFC-12-2020-0246
    as

    Download full text from publisher

    File URL: https://www.emerald.com/insight/content/doi/10.1108/JFC-12-2020-0246/full/html?utm_source=repec&utm_medium=feed&utm_campaign=repec
    Download Restriction: Access to full text is restricted to subscribers
    File URL: https://www.emerald.com/insight/content/doi/10.1108/JFC-12-2020-0246/full/pdf?utm_source=repec&utm_medium=feed&utm_campaign=repec
    Download Restriction: Access to full text is restricted to subscribers
    File URL: https://libkey.io/10.1108/JFC-12-2020-0246?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eme:jfcpps:jfc-12-2020-0246. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Emerald Support (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.