Internal audit in the state and local governments of Malaysia: problems and solutions

2010 ◽  
Vol 2 (2) ◽  
pp. 192 ◽  
Author(s):  
Azham Md. Ali ◽  
Mohamad Hisyam Selamat ◽  
Juergen Dieter Gloeck ◽  
Lee Teck Heang
2011 ◽  
Vol 1 (2) ◽  
pp. 256 ◽  
Author(s):  
Azham Md. Ali ◽  
Ram Al Jaffri Saad, Aryati Juliana Suleman, Ahmad Zamil Abd Khalid ◽  
Juergen Dieter Gloeck

This paper is part of the third and final study conducted on the state of internal audit in the public sector of Malaysia. The first study was concerned with the internal audit operations in the state and local governments found in  Peninsular Malaysia (Azham et al 2007a), while the second study was concerned with internal audit in the nation’s federal government ministries, departments and agencies (Azham et al 2007b). This third study covers 47 organizations at the federal government level, comprising 27 statutory bodies and 20 government-linked companies. From the face-to-face interviews conducted with internal auditors over the three year period 2005 to 2007, several notable audit features emerged as common to all 47 organizations. Some are depressing, while a few others are encouraging. All in all, however, the internal audit function in a majority of the organizations still leaves much to be desired. Also, it is notable that these findings are very much like those of the previous two internal audit studies (Azham et al 2007a; 2007b), and to make sense of the dismal state of the internal audit function in the public organizations, there is perhaps a need to look at the bigger context within which the internal audit function is found.


Author(s):  
R. Kelso

Australia is a nation of 20 million citizens occupying approximately the same land mass as the continental U.S. More than 80% of the population lives in the state capitals where the majority of state and federal government offices and employees are based. The heavily populated areas on the Eastern seaboard, including all of the six state capitals have advanced ICT capability and infrastructure and Australians readily adopt new technologies. However, there is recognition of a digital divide which corresponds with the “great dividing” mountain range separating the sparsely populated arid interior from the populated coastal regions (Trebeck, 2000). A common theme in political commentary is that Australians are “over-governed” with three levels of government, federal, state, and local. Many of the citizens living in isolated regions would say “over-governed” and “underserviced.” Most of the state and local governments, “… have experienced difficulties in managing the relative dis-economies of scale associated with their small and often scattered populations.” Rural and isolated regions are the first to suffer cutbacks in government services in periods of economic stringency. (O’Faircheallaigh, Wanna, & Weller, 1999, p. 98). Australia has, in addition to the Commonwealth government in Canberra, two territory governments, six state governments, and about 700 local governments. All three levels of government, federal, state, and local, have employed ICTs to address the “tyranny of distance” (Blainey, 1967), a term modified and used for nearly 40 years to describe the isolation and disadvantage experienced by residents in remote and regional Australia. While the three levels of Australian governments have been working co-operatively since federation in 1901 with the federal government progressively increasing its power over that time, their agencies and departments generally maintain high levels of separation; the Queensland Government Agent Program is the exception.


Author(s):  
Laura Thaut Vinson

This chapter explores the problem of rising pastoralist–farmer and ethnic (religious and tribal) violence in the pluralistic Middle Belt region of Nigeria over the past thirty to forty years. In particular, it highlights the underlying issues and conflicts associated with these different categories of communal intergroup violence, the human and material costs of such conflict, and the broader implications for the Nigerian state. The federal government, states, local governments. and communities have not been passive in addressing the considerable challenges associated with preventing and resolving such conflicts. It is clear, however, that they face significant hurdles in resolving the underlying grievances and drivers of conflict, and their efforts have not always furthered the cause of conflict resolution and peacebuilding. Greater attention to patterns of inclusion and exclusion and to the allocation of rights and resources will be necessary, particularly at the state and local government levels, to create a more stable and peaceful Middle Belt.


Author(s):  
Viktor Nyzhnyk ◽  
Oleh Rudyk

The study is devoted to the substantiation of the basic components of the mechanism of regulation of social and labor relations in the united territorial communities of Ukraine. The article analyzes the research on the role of the state and local governments in regulating and developing social and labor relations at the local level. The leading world concepts in regulating social and labor relations have been characterized. The purpose and role of local self- government bodies in regulating social and labor relations have been defined. The basic scientific approaches to the concept of “community development” have been investigated. Based on the research, the basic components of the mechanisms of regulation of social and labor relations in the united territorial communities have been identified and their characteristics have been given.


Author(s):  
Carol S. Weissert ◽  
Jessica L. Ice

This chapter reviews research on relations between state and local governments. The authors focus on the different types of local governmental units and their relationship to the state, decentralization and local autonomy, and state oversight and funding in policy implementation. The authors summarize the strengths and weaknesses of research on state–local relationships and offer suggestions for future research questions.


2020 ◽  
Vol 49 (2) ◽  
pp. 360-373
Author(s):  
David Popp

AbstractInnovation is an important part of energy policy, and encouraging clean energy innovation is often an explicit goal of policy makers. For local governments, promoting clean energy innovation is seen not only as a pathway to a cleaner economy but also as a tool for promoting the local economy. But is such optimism warranted? There is a substantial literature examining the relationships between innovation and environmental policy, but few studies focus explicitly on innovation at the state and local level. In this paper, I provide key lessons from research on clean energy innovation, focusing on lessons relevant for state and local governments. I then summarize the results of a recent working paper by Fu et al. (2018) that studied wind energy innovation across individual states in the United States. While state-level policies can promote clean energy innovation, it is overall market size that matters most. Thus, innovation need not occur in those states most actively promoting clean energy. I conclude with lessons for state and local governments drawn from both this work and the broader literature on energy innovation.


2008 ◽  
pp. 2439-2451
Author(s):  
Robert Kelso

Australia is a nation of 20 million citizens occupying approximately the same land mass as the continental U.S. More than 80% of the population lives in the state capitals where the majority of state and federal government offices and employees are based. The heavily populated areas on the Eastern seaboard, including all of the six state capitals have advanced ICT capability and infrastructure and Australians readily adopt new technologies. However, there is recognition of a digital divide which corresponds with the “great dividing” mountain range separating the sparsely populated arid interior from the populated coastal regions (Trebeck, 2000). A common theme in political commentary is that Australians are “over-governed” with three levels of government, federal, state, and local. Many of the citizens living in isolated regions would say “over-governed” and “underserviced.” Most of the state and local governments, “… have experienced difficulties in managing the relative dis-economies of scale associated with their small and often scattered populations.” Rural and isolated regions are the first to suffer cutbacks in government services in periods of economic stringency. (O’Faircheallaigh, Wanna, & Weller, 1999, p. 98). Australia has, in addition to the Commonwealth government in Canberra, two territory governments, six state governments, and about 700 local governments. All three levels of government, federal, state, and local, have employed ICTs to address the “tyranny of distance” (Blainey, 1967), a term modified and used for nearly 40 years to describe the isolation and disadvantage experienced by residents in remote and regional Australia. While the three levels of Australian governments have been working co-operatively since federation in 1901 with the federal government progressively increasing its power over that time, their agencies and departments generally maintain high levels of separation; the Queensland Government Agent Program is the exception.


2016 ◽  
Vol 8 (2) ◽  
pp. 18 ◽  
Author(s):  
Li Xing

<p class="1Body">This study attempts to provide a framework for understanding the role of the “embeddedness” in China’s economic success reflected by a unique embedded integration of state-market-society relations. “Embeddedness with Chinese characteristics” is the central concept of this study for analyzing how cultural and political uniqueness influences economic activities and shapes distinctive institutional forms. In order to grasp the factors behind the Chinese economic success, it is important to understand how the disembedded forces of marketization and commodification were balanced by the embedded forces of socio-cultural and political structures. These historically and culturally shaped structures, such as the active role of the state and local governments, the variety of forms of property and business ownership, the traditional culture of clientele-based social relations, etc., provide rich empirical context to explain and analyze the “embedded” hegemony in transitional China. The first part of the this paper provides a conceptual framework for understanding socio-cultural and political embeddedness in China and the second part analyzes some characteristics of the state-market-society embedded process during its economic development in the past decades. The conclusion is that China’s economic reform and success manifest a long and innovative grinding-in process of state-market-society relations.</p>


2019 ◽  
Vol 2 (1) ◽  
pp. 151-170
Author(s):  
R. K. Shah

The Constitution of Nepal was formally promulgated and it declared the country as a Federal Democratic Republic on September 20, 2015 by the Second CA. Fiscal powers were shared among the federal government, the state governments and the local governments. The Constitution further defined the framework of fiscal federalism within the pattern of income and resource distribution. The primary objectives of this study is to review the modality presented in the new Constitution on the natural resources, economic rights and revenue allocation. The study finds that the fiscal decentralization initiatives have not been successful in minimizing the political, social, economic, regional and ethnic inequalities inherent for nearly 240 years of a unitary system of governance in Nepal. The study recommends that VAT, excise duties and income taxes have to be allocated at the federal, states and local levels in the ratio of 70 percent, 15 percent and 15 percent respectively by the Constitution. Intergovernmental transfer modality has included in the Constitution. Revenue sharing from hydropower has been a controversial issue in Nepal. National Natural Resources and Fiscal Commission (NNRFC) has been constituted at the central level to make national level development plans and to make recommendations for additional grants and loans for the state and local governments. The Constitution has further defined the framework of fiscal federalism within the pattern of income and resource distribution. The theoretical study indicates that there is various controversial and overlapping issues required clarity in process of implementation in the years to come.


Author(s):  
W. David Ball

Realignment in California comes at a time when the state’s prison system is expensive and overcrowded; the response has been to reevaluate and reconfigure the way counties use state prisons. Based on an original historical analysis of state archival records from the late nineteenth and early twentieth centuries, as a well as a review of secondary historical accounts of California’s prison system, I show that similar problems and policies were present at the state’s founding: issues of expense, overcrowding, and the county-state relationship help to explain the origins, size, and shape of the California prison system. California’s lack of money first drove it to try to house prisoners on the cheap, starting when it made county jails the state prison system by fiat, continuing through a decade of privatization and convict lease arrangements in San Quentin, and concluding with a state-administered system partly funded by prison labor. By the time the value of prison labor atrophied and the true costs of a nonremunerative prison system revealed itself, the state was locked into fiscal and administrative responsibility for prisoners. Along the way, however, state and local governments sought to pass carceral responsibilities—and their attendant expenses—from one level of government to another in a manner that resembles today’s battles over Realignment.


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