IDEAS home Printed from https://ideas.repec.org/p/osf/socarx/y4zfa.html
   My bibliography  Save this paper

Assessment of the Practices of Internal Control System in the Public Sectors of Malaysia

Author

Listed:
  • Said, Jamaliah
  • bin Abd Aziz1, Mohamad Azizal
  • Alam, Md. Mahmudul

    (Universiti Utara Malaysia)

Abstract

This study is an attempt to assess the status of current practices of internal control system among different service schemes of public sector in Malaysia. This study collected primary data based on a set of questionnaire survey among the head of department of 109 departments and agencies under 24 federal ministries including the Prime Minister Department in Malaysia. The data were collected based on the opinion about ten factors of internal control practices in the department or agency by using seven-point Likert scale. The data are analysed under descriptive statistics and factor analysis. Further, the reliability of the data is tested by using Cronbach alpha test, and the validity of data is tested by checking the normality of data through Shapiro Wilk test and graphically. Overall, 86.2% of the respondents mentioned that they practice internal control system in their department. However, the priority of these ten factors of internal control differs among the services schemes. Overall the internal control system of the financial schemes group is strong, but their emphasis on the documentation is at the average level only. However, the internal control in the engineering, information system, education and medical & health schemes are below the overall average internal control score. The public sector in Malaysia needs to focuses more on internal control and its proper assessment system to become a reliable and efficient sector.

Suggested Citation

  • Said, Jamaliah & bin Abd Aziz1, Mohamad Azizal & Alam, Md. Mahmudul, 2019. "Assessment of the Practices of Internal Control System in the Public Sectors of Malaysia," SocArXiv y4zfa, Center for Open Science.
    • Handle: RePEc:osf:socarx:y4zfa
    DOI: 10.31219/osf.io/y4zfa
    as

    Download full text from publisher

    File URL: https://osf.io/download/5c775de182a3950018ce93d8/
    Download Restriction: no
    File URL: https://libkey.io/10.31219/osf.io/y4zfa?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
    ---><---

    References listed on IDEAS

    as
    1. Adebayo Agbejule & Annukka Jokipii, 2009. "Strategy, control activities, monitoring and effectiveness," Managerial Auditing Journal, Emerald Group Publishing, vol. 24(4), pages 500-522, July.
    2. Hasnah Haron & Dato' Daing Nasir Ibrahim & K. Jeyaraman & Ong Hock Chye, 2010. "Determinants of internal control characteristics influencing voluntary and mandatory disclosures: A Malaysian perspective," Managerial Auditing Journal, Emerald Group Publishing, vol. 25(2), pages 140-159, January.
    3. Adebayo Agbejule & Annukka Jokipii, 2009. "Strategy, control activities, monitoring and effectiveness," Managerial Auditing Journal, Emerald Group Publishing, vol. 24(6), pages 500-522, June.
    4. Shaoul, Jean & Stafford, Anne & Stapleton, Pamela, 2012. "Accountability and corporate governance of public private partnerships," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(3), pages 213-229.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Jamaliah Said & Md. Mahmudul Alam & Nurazwani Binti Mat Radzi & Mohamad Hafiz Rosli, 2020. "Impacts of accountability, integrity, and internal control on organisational value creation: evidence from Malaysian government linked companies," International Journal of Business Governance and Ethics, Inderscience Enterprises Ltd, vol. 14(2), pages 206-223.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Md. Mahmudul Alam & Jamaliah Said & Mohamad Azizal Abd Aziz, 2018. "Role of integrity system, internal control system and leadership practices on the accountability practices in the public sectors of Malaysia," Social Responsibility Journal, Emerald Group Publishing Limited, vol. 15(7), pages 955-976, December.
    2. Tu Thanh Hoai & Nguyen Phong Nguyen, 2022. "Internal Control Systems and Performance of Emerging Market Firms: The Moderating Roles of Leadership Consistency and Quality," SAGE Open, , vol. 12(3), pages 21582440221, September.
    3. Juan-Pierrà Bruwer, 2018. "Do Internal Control Activities Adversely Influence the Profitability and Solvency of South African SMMEs?," Journal of Economics and Behavioral Studies, AMH International, vol. 10(1), pages 49-58.
    4. Ruba Hamed, 2023. "The Role of Internal Control Systems in Ensuring Financial Performance Sustainability," Sustainability, MDPI, vol. 15(13), pages 1-18, June.
    5. Jamaliah Said & Md. Mahmudul Alam & Nurazwani Binti Mat Radzi & Mohamad Hafiz Rosli, 2020. "Impacts of accountability, integrity, and internal control on organisational value creation: evidence from Malaysian government linked companies," International Journal of Business Governance and Ethics, Inderscience Enterprises Ltd, vol. 14(2), pages 206-223.
    6. Wiwik Utami & Lucky Nugroho & Ratna Mappanyuki & Venny Yelvionita, 2020. "Early Warning Fraud Determinants in Banking Industries," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 10(6), pages 604-627, June.
    7. Ionela Munteanu & Adriana Grigorescu & Elena Condrea & Elena Pelinescu, 2020. "Convergent Insights for Sustainable Development and Ethical Cohesion: An Empirical Study on Corporate Governance in Romanian Public Entities," Sustainability, MDPI, vol. 12(7), pages 1-17, April.
    8. Bergh, Andreas & Erlingsson, Gissur & Gustafsson, Anders & Wittberg, Emanuel, 2018. "Municipally owned enterprises: Nested principal-agent relations and conditions for accountability," Ratio Working Papers 306, The Ratio Institute, revised 18 Oct 2018.
    9. Mutiganda, Jean Claude, 2013. "Budgetary governance and accountability in public sector organisations: An institutional and critical realism approach," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(7), pages 518-531.
    10. Laurence Ferry & Peter Eckersley, 2015. "Budgeting and governing for deficit reduction in the UK public sector: act three 'accountability and audit arrangements'," Public Money & Management, Taylor & Francis Journals, vol. 35(3), pages 203-210, May.
    11. Guangbin Wang & Yingxia Xue & Mirosław Jan Skibniewski & Jiule Song & Hao Lu, 2018. "Analysis of Private Investors Conduct Strategies by Governments Supervising Public-Private Partnership Projects in the New Media Era," Sustainability, MDPI, vol. 10(12), pages 1-26, December.
    12. Razana Juhaida Johari & Md. Mahmudul Alam & Jamaliah Said, 2020. "Empirical assessment on factors contributing to integrity practices of Malaysian public sector officers," Post-Print hal-03538155, HAL.
    13. Said, Jamaliah & Alam, Md. Mahmudul & bin Abd Aziz, Mohamad Azizal, 2019. "Public Accountability System: Empirical Assessment of Public Sector of Malaysia," SocArXiv x5dtf, Center for Open Science.
    14. Yi‐Chung Hu & Yu‐Jing Chiu & Ghi‐Feng Yen & Yen‐Wei Ken, 2023. "Incorporation of the DEMATEL into evaluations of CSR performance in BOT projects," Systems Research and Behavioral Science, Wiley Blackwell, vol. 40(1), pages 266-281, January.
    15. Pasquale Ruggiero & Daniela Sorrentino & Riccardo Mussari, 2022. "Earnings management in state-owned enterprises: bringing publicness back in," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 26(4), pages 1277-1313, December.
    16. Janni Grouleff Nielsen & Rainer Lueg & Dennis van Liempd, 2019. "Managing Multiple Logics: The Role of Performance Measurement Systems in Social Enterprises," Sustainability, MDPI, vol. 11(8), pages 1-23, April.
    17. Abdullahi Umar & Noor Amila Zawawi & Mohd Faris Khamidi & Arazi Idrus, 2013. "Stakeholder Perceptions on Achieved Benefits of PFI Procurement Strategy," Modern Applied Science, Canadian Center of Science and Education, vol. 7(4), pages 1-31, April.
    18. Alejandro Ortega & Maria de los Angeles Baeza & Jose Manuel Vassallo, 2016. "Contractual PPPs for Transport Infrastructure in Spain: Lessons from the Economic Recession," Transport Reviews, Taylor & Francis Journals, vol. 36(2), pages 187-206, March.
    19. Peda, Peeter & Vinnari, Eija, 2020. "The discursive legitimation of profit in public-private service delivery," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 69(C).
    20. Peter O’Brien & Andy Pike, 2019. "‘Deal or no deal?’ Governing urban infrastructure funding and financing in the UK City Deals," Urban Studies, Urban Studies Journal Limited, vol. 56(7), pages 1448-1476, May.

    More about this item

    NEP fields

    This paper has been announced in the following NEP Reports:

    Statistics

    Access and download statistics

    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:osf:socarx:y4zfa. 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.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with 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: OSF (email available below). General contact details of provider: https://arabixiv.org .

    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.