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

2019 ◽  
Author(s):  
Jamaliah Said ◽  
Mohamad Azizal bin Abd Aziz1 ◽  
Md. Mahmudul Alam
Keyword(s):  
Control System ◽  
Public Sector ◽  
Internal Control ◽  
Assessment System ◽  
Primary Data ◽  
The Public ◽  
Internal Control System ◽  
The Status ◽  
Engineering Information ◽  
Head Of Department

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.

scholarly journals Role of Integrity System, Internal Control System, and Leadership Practices on the Accountability Practices in the Public Sectors of Malaysia

2019 ◽  
Author(s):  
Md. Mahmudul Alam ◽  
Jamaliah Said ◽  
Mohamad Azizal bin Abd Aziz
Keyword(s):  
Control System ◽  
Public Sector ◽  
Internal Control ◽  
Primary Data ◽  
Leadership Qualities ◽  
The Public ◽  
Leadership Quality ◽  
Internal Control System ◽  
Integrity System ◽  
Current Practices

Purpose - This study assesses the status of current practices of accountability and its relationship with the practices of integrity system, internal control system, and leadership qualities in the public sector of Malaysia.Design/methodology/approach – This study collected primary data from 109 departments and agencies under 24 federal ministries in Malaysia. The data were analysed under descriptive statistics, ordinal regression, and structural equation modelling (SEM). Several diagnostic tests were conducted to check the validity and reliability of data and models, such as Cronbach alpha test, Kaiser-Meyer Olkin test, Shapiro Wilk test, Internal Consistency Reliability, Indicator Reliability, Convergent Validity, and Discriminant Validity, etc.Findings - The regression and SEM results show that the practices of integrity system and leadership quality had statistically significant positive relationship, but the practice of internal control system showed mixed relationship with the practices of accountability.Practical implications - The findings of the study will help the policy makers to ensure better accountability in the public sector in Malaysia and other countries.Originality/value – This is an original study based on primary data to examine the current practices of accountability and its relationship with the practices of integrity system, internal control system, and leadership qualities in the public sector of Malaysia.

scholarly journals Role of integrity system, internal control system and leadership practices on the accountability practices in the public sectors of Malaysia

2019 ◽  
Vol 15 (7) ◽  
pp. 955-976
Author(s):  
Md. Mahmudul Alam ◽  
Jamaliah Said ◽  
Mohamad Azizal Abd Aziz
Keyword(s):  
Control System ◽  
Public Sector ◽  
Internal Control ◽  
Primary Data ◽  
Leadership Qualities ◽  
Content Type ◽  
The Public ◽  
Internal Control System ◽  
Integrity System ◽  
Current Practices

Purpose This study aims to assess the status of current practices of accountability and its relationship with the practices of integrity system, internal control system and leadership qualities in the public sector of Malaysia. Design/methodology/approach This study collected primary data from 109 departments and agencies under 24 federal ministries in Malaysia. The data were analysed under descriptive statistics, ordinal regression and structural equation modelling (SEM). Several diagnostic tests were conducted to check the validity and reliability of data and models, such as Cronbach alpha test, Kaiser–Meyer–Olkin test, Shapiro–Wilk test, internal consistency reliability, indicator reliability, convergent validity and discriminant validity. Findings The regression and SEM results show that the practices of integrity system and leadership quality had statistically significant positive relationship, but the practice of internal control system showed mixed relationship with the practices of accountability. Practical implications The findings of the study will help the policymakers to ensure better accountability in the public sector in Malaysia and other countries. Originality/value This is an original study based on primary data to examine the current practices of accountability and its relationship with the practices of integrity system, internal control system and leadership qualities in the public sector of Malaysia.

scholarly journals Public Accountability System: Empirical Assessment of Public Sector of Malaysia

2019 ◽  
Author(s):  
Jamaliah Said ◽  
Md. Mahmudul Alam ◽  
Mohamad Azizal bin Abd Aziz
Keyword(s):  
Public Sector ◽  
Asset Management ◽  
Assessment System ◽  
Primary Data ◽  
The Public ◽  
System P ◽  
Final Sample ◽  
The Status ◽  
Auditor General ◽  
Strongly Agree

As the recent Auditor General‟s report discovered some corruptions, weakness, and lack of control in asset management in the public sector of Malaysia, this study is an attempt to assess the status of current practices of accountability in public sector of Malaysia. This study collected primary data based on a set of questionnaire survey that was distributed by email using the Google Doc application among the head of department of 682 departments and agencies under 24 federal ministries including the Prime Minister Department in Malaysia. Finally, based on the email responses, the final sample of the study is 109 respondents. The data were collected based on the opinion about ten factors of accountability practices in the department or agency by using seven-point Likert scale ranging from 1 (strongly disagree) to 7 (strongly agree). 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, 87.3% of the respondents mentioned that overall they practice accountability in their department. However, the priority of these ten factors of accountability differs among the services schemes. The accountability in the administrative & diplomatic, education, and medical & health is below the overall average accountability. The accountability in the financial and information system schemes is also not strong enough. Therefore the public sector in Malaysia needs to be transformed into becoming a reliable and efficient sector by ensuring proper accountability and its proper assessment system.

scholarly journals An Applied Valuation of the Association among Internal and External Auditors

2018 ◽  
pp. 122-129
Author(s):  
Dr. Alhassan Haladu ◽  
Mohammed Haliru Beri
Keyword(s):  
Public Sector ◽  
Internal Control ◽  
Primary Data ◽  
Internal Auditor ◽  
Face To Face ◽  
External Auditors ◽  
The Public ◽  
Internal Control System ◽  
External Auditor

The study examines the cooperation between internal and external auditors in discharging duties and upholding organizational objectives. The aim is to know how the internal auditor relates with the external auditor once appointed and especially during the process of carrying out his/her duties. To achieve this primary data was collected through face-to-face interview from Mike Ukueje & Co. which is the case study of this research. The result showed that both the internal auditor and external auditor work in the interest of the organization through emphasis on the internal control system even though they are guided in their duties by the articles of association (internal auditor) and CAMA 2004 (external auditor). In the private sector external auditors are welcome whole heartedly by their internal counterpart, while in the public sector they are treated with suspicion and prejudice. For this reason it is advisable to enlighten the public sector more on the responsibilities of the external auditor.

scholarly journals Evaluation on Maturity Assessment System of Government Internal Control System (SPIP) in Local Government

2021 ◽  
Vol 9 (1) ◽  
pp. 94-102
Author(s):  
Mukhlis Mukhlis ◽  
Sumirah Sumirah ◽  
Adhitya Latif Prahesta
Keyword(s):  
Control System ◽  
Internal Control ◽  
Group Discussion ◽  
Assessment System ◽  
Assessment Instrument ◽  
Assessment Process ◽  
Primary Data ◽  
Control Measurement ◽  
Maturity Assessment ◽  
Internal Control System

The purpose of this research is to identify problems existing in the maturity assessment system of Government Internal Control System (SPIP) based on the Regulation of the Head of Finance and Development Supervisory Agency (BPKP) Number 4 of 2016 and provide the solutions. The research method was qualitative, using primary data through interview and focus group discussion. Secondary data were in the form of laws and regulations, guidelines, as well as maturity assessment instrument for SPIP. The data analysis used an interactive model. This research found that the current assessment system did not direct the assessment team and quality assurance team to perform an analysis of relationship among SPIP indicators and between SPIP indicators and other governance indicators. In addition, the scoring system is considered to be emphasized more on the fulfillment of administrative evidence rather than the substance of the assessment. Therefore, the assessment system should consider the relationship of variables in the assessment process and put forward the substance of the assessment rather than the completeness of documentation. Keywords: SPIP, control, measurement, maturity  

scholarly journals Study on the effectiveness of internal control systems in Ghana public sector: a look into the district assemblies. Part 1

2019 ◽  
Vol 6 (3) ◽  
pp. 193-212
Author(s):  
Emmanuel Owusu-Ansah
Keyword(s):  
Control System ◽  
Public Sector ◽  
Control Systems ◽  
Internal Control ◽  
The Public ◽  
Internal Control System ◽  
Depth Study ◽  
The Government ◽  
Municipal Assembly ◽  
District Assemblies

Assessing the effectiveness of the internal control system in the public sector is one of the surest way to identify if public institutions are working effectively to achieve corporate objectives. The objective of the study is to assess the effectiveness of the internal control systems in the MMDA’S. The study made use of convenience and purposive sampling method to sample data. It was observed that there is an existence of internal control system in the Adenta Municipal Assembly and it is very effective in the achievement of the Assembly’s objectives. The Writer recommended that the government should employ more personnel who are members of the professional bodies such as the ICA Ghana, ACCA, and CIMA into the unit, this is because with their knowledge and in-depth study of their profession it will help to reduce the problems of internal control as highlighted in this work.

scholarly journals Study on the Effectiveness of Internal Control Systems in Ghana Public Sector: A Look into the District Assemblies. Part 2

2019 ◽  
Vol 6 (4) ◽  
pp. 312-331
Author(s):  
Emmanuel Owusu-Ansah
Keyword(s):  
Control System ◽  
Public Sector ◽  
Control Systems ◽  
Internal Control ◽  
The Public ◽  
Internal Control System ◽  
Depth Study ◽  
The Government ◽  
Municipal Assembly ◽  
District Assemblies

Assessing the effectiveness of the internal control system in the public sector is one of the surest way to identify if public institutions are working effectively to achieve corporate objectives. The objective of the study is to assess the effectiveness of the internal control systems in the MMDA’S. The study made use of convenience and purposive sampling method to sample data. It was observed that there is an existence of internal control system in the Adenta. Municipal Assembly and it is very effective in the achievement of the Assembly’s objectives. The Writer recommended that the government should employ more personnel who are members of the professional bodies such as the ICA Ghana, ACCA, and CIMA into the unit, this is because with their knowledge and in-depth study of their profession it will help to reduce the problems of internal control as highlighted in this work.

Activating the Internal Control System in Government Units in Accordance with Intosai 9100 Standards: An Applied Study in the Iraqi General Tax Authority

2021 ◽  
Vol 39 (11) ◽  
Author(s):  
Ghiyath Saib Tuaima ◽  
Fatima Saleh Mehdi ALGharban
Keyword(s):  
Control System ◽  
Public Sector ◽  
Internal Control ◽  
The Public ◽  
Applied Study ◽  
Internal Control System

The research intends to verify the effectiveness of the application of the components of the internal control system (ICS) in one of the most important units of the public sector, the General Tax Authority (GTA), by comparing the actually applied system with the principles of internal control that came in the INTOSAI Guide 9100 and addressing the weaknesses in the components and principles of the actually applied system based on the principles of the INTOSAI Guideline 9100. The data on the applied ICS was collected by distributing a questionnaire to a sample of (50) employees within the middle and specialized management levels. The questionnaire included (73) questions that covered the five components of the ICS and was built according to the internal control standards specified in the guideline. However, the answers of the studied sample were collected and statistically analyzed, and it was found that there is a gap in the Authority's application of the internal control principles contained in the guiding guide, which includes all components of the system.

Pengaruh Sistem Pengendalian Internal Pemerintah Terhadap Kinerja Pemerintah Daerah

2021 ◽  
Vol 2 (2) ◽  
pp. 100-109
Author(s):  
Mattoasi Mattoasi ◽  
Didiet Pratama Musue ◽  
Yaman Rauf
Keyword(s):  
Control System ◽  
Internal Control ◽  
Local Governments ◽  
Quantitative Research ◽  
Primary Data ◽  
Coefficient Of Determination ◽  
Quantitative Research Methods ◽  
Internal Control System ◽  
The Government

PThis study aims to determine the effect of the internal control system on the performance of local government Case Study in Gorontalo Regency. This study uses quantitative research methods, and the data sources use primary data obtained from questionnaires distributed to respondents. Meanwhile, the data analysis used in this research is descriptive quantitative analysis using statistical t-test and coefficient of determination test (ajusted R-Square). The results showed that the internal control system had a positive effect on the performance of local governments with a determinant value of 48.7%. The result of this study contribute to the government to establish and implement a more effectives Internal Constrol Systems (ICS).  

scholarly journals Empirical Assessment of Good Governance in the Public Sector of Malaysia

2019 ◽  
Author(s):  
Maizatul Akmar Khalid ◽  
Md. Mahmudul Alam ◽  
Jamaliah Said
Keyword(s):  
Public Sector ◽  
Good Governance ◽  
Primary Data ◽  
Policy Makers ◽  
The Public ◽  
Governance Systems ◽  
Governance Practices ◽  
The Status ◽  
Questionnaire Respondent ◽  
Service Groups

To improve the trust of citizens and delivery of services, employing good governance principles in the public sector is very crucial. Despite efforts to improve service delivery, criticisms and complains toward public services remain evident. This study aims to assess the status of good governance practices in the public sector of Malaysia. Primary data were collected from the responses of 109 department heads under 24 federal ministries to a survey questionnaire. Respondent perception of good governance practices was measured using a seven-point Likert scale and analyzed by descriptive statistics and path measurement modeling. Standard diagnostic tests were also conducted to check the reliability of the data and model. Results indicated that nine factors were significant in the measurement of good governance practices. However, very few people in the public sector of Malaysia practice fraud control, which is at the lowest intensity. Among the service groups, the engineer group practiced good governance at the highest level, whereas the health service group practiced good governance at the lowest level. Therefore, still there are scopes available to improve good governance systems to become more reliable and efficient public sector in Malaysia. Findings of the study will help policy makers improve the efficiency of the public sector of Malaysia and other countries.

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