scholarly journals Internal Audit in the Statutory Bodies and Government-linked Companies of Malaysia: The Never Ending Saga!

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
Keyword(s):  
Federal Government ◽  
Local Governments ◽  
Internal Audit ◽  
Peninsular Malaysia ◽  
The State ◽  
Internal Auditors ◽  
The Public ◽  
Internal Audit Function ◽  
The Face ◽  
State And Local

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.

Inter-Governmental Relations in the Provision of Local E-Services

2011 ◽  
pp. 1120-1124
Author(s):  
R. Kelso
Keyword(s):  
Federal Government ◽  
Local Governments ◽  
Economies Of Scale ◽  
New Technologies ◽  
The State ◽  
Federal State ◽  
State Governments ◽  
Political Commentary ◽  
Commonwealth Government ◽  
State And Local

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.

Pastoralism, Ethnicity, and Subnational Conflict Resolution in the Middle Belt

2018 ◽  
pp. 678-696
Author(s):  
Laura Thaut Vinson
Keyword(s):  
Conflict Resolution ◽  
Local Government ◽  
Federal Government ◽  
Local Governments ◽  
The State ◽  
The Past ◽  
Material Costs ◽  
State And Local Government ◽  
State And Local ◽  
Subnational Conflict

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.

Financial Misappropriation in the Nigerian Public Sector: A Determination of the Role of the Internal Auditor

2017 ◽  
Vol 3 (2) ◽  
pp. 7-17
Author(s):  
J. K. Oyadonghan ◽  
S. Ogoun
Keyword(s):  
Public Sector ◽  
Research Effort ◽  
Internal Audit ◽  
The State ◽  
Least Square ◽  
Primary Data ◽  
Economic Management ◽  
Internal Auditor ◽  
Internal Auditors ◽  
The Public

The continued search for a solution to the problem of poor economic management due to financial misappropriation in the public sector, and the public’s outcry against internal auditors because of their perceived connivance necessitated the current study. Furthermore, the position canvassed by internal auditors with respect to their scope of responsibility further justified the need for this research effort. Accordingly, this study was undertaken to determine, whether or not, the internal auditor has a role to play in ensuring the proper utilization of the nation’s economic resources, bearing in mind the rules specifying the scope of the internal audit function in the public sector. Drawing from the research model of survey design, both a structured questionnaire and oral interview data collection platforms were deployed to collect primary data from audit, and another staff of selected ministries in the State and the least-square regression analysis was adopted in testing the hypotheses. From the analysis, and from personal interview, the researchers were able to find out that internal audit has a responsibility to detect and prevent financial misappropriation in the public sector. It was also found out that the internal auditors in the State Civil Service are not independent, which affects their freedom to report such acts of financial misappropriation to the legislative arm for proper action. Therefore, it is recommended that The State legislative arm should ensure that the independence of the internal auditor is guaranteed by a statute.

Inter-Governmental Relations in the Provision of Local E-Services

2008 ◽  
pp. 2439-2451
Author(s):  
Robert Kelso
Keyword(s):  
Federal Government ◽  
Local Governments ◽  
Economies Of Scale ◽  
New Technologies ◽  
The State ◽  
Federal State ◽  
State Governments ◽  
Political Commentary ◽  
Commonwealth Government ◽  
State And Local

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.

Internal Audit in the Federal Government Organizations of Malaysia: The Good, The Bad and The Very Ugly?

2012 ◽  
Vol 3 (1) ◽  
Author(s):  
Azham Md. Ali ◽  
Siti Zabedah Saidin ◽  
Mohd. Hadafi Sahdan ◽  
Mohd. Hadzrami Harun Rasit ◽  
Mohd Syahrir Rahim ◽  
...  
Keyword(s):  
Federal Government ◽  
Internal Audit ◽  
National Audit ◽  
Internal Auditors ◽  
Government Organizations ◽  
Internal Audit Function ◽  
Effectiveness And Efficiency ◽  
The Right ◽  
Depth Interviews ◽  
At Will

Theoretically, the internal audit function exists to help members of an organization to improve the performance of their activities. But the findings from in-depth interviews conducted in the middle of 2004 with internal auditors from a total of 40 federal government ministries, departments and agencies in Malaysia revealed a number of serious shortcomings that far outweigh the few virtues identified during these interviews. These shortcomings are that many internal audit units face staff shortages, and staff lacking in internal audit competence. In addition, a majority of the audit units, most of which operate in outdated audit modes, have failed to get the right level of support and assistance from the Treasury and other parties. Worse, their effectiveness and efficiency are further threatened by the high-handed actions of the National Audit Department which shifts its cadre staff in and out of the internal audit units at will. Despite all these problems, these internal auditors are quite optimistic about the future of internal audit in Malaysia. But, according to the politics of accountability theory and the fact that Malaysian social context is replete with cases of the lack of transparency and public accountability from its major actors, the internal audit’s future does appear bleak. Keywords - internal audit, federal government organizations, indepth interviews, Malaysia

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
Keyword(s):  
Local Governments ◽  
Internal Audit ◽  
The State ◽  
Problems And Solutions ◽  
State And Local

scholarly journals COMMUNICATIVE STRATEGY OF KYIV: REQUIRED NEED AND MAIN PRINCIPLES OF FORMATION

2018 ◽  
Author(s):  
Tetiana Guzenko
Keyword(s):  
Civil Society ◽  
Local Governments ◽  
Local Development ◽  
Local Communities ◽  
The State ◽  
Political Life ◽  
The Public ◽  
State And Local ◽  
Communicative Strategy ◽  
Ukrainian Society

Communication between local governments and the public is an important component of democratic development of the state, formation and development of civil society and socially and politically active citizens. The Revolution of Dignity in 2014 activated the Ukrainian society, encouraged the emergence of new active local communities, which until then were almost not represented in the political life of the state and in fact were not involved in the process of preparing and making managerial decisions at all levels of public life. A breakdown in the established system of relations between local authorities and the public is taking place, which gives a powerful impetus to find the new models of interaction and active involvement in the decision-making process on local development of socially active citizens, public associations and social groups. In this context, the need to build an effective system of interaction and to provide local government with effective public relations, introduction of the European standards of communication “power-society” is extremely relevant, because they are the esssencial factors in legitimization of management decisions ensuring creation of conditions for real participation of the population in formation and implementation of state policy, especially in the field of local self-government. The article examines the issues of development of social institution of communication with civil society that is new for the Ukrainian society, state and local self-government bodies aimed at providing communication with local communities and creating conditions for their real participation in solution of local problems, specifying definitions, principles and rules of institutional analysis, working out the evaluation criteria system of efficiency of strategic models of communication with civil society that is used in local self-government bodies.

scholarly journals THE STATE'S ROLE IN OIL SPILL CLEANUP

1971 ◽  
Vol 1971 (1) ◽  
pp. 541-544
Author(s):  
John D. Harper
Keyword(s):  
Federal Government ◽  
Oil Spill ◽  
Local Governments ◽  
The State ◽  
Hazardous Material ◽  
John Muir ◽  
Industry Response ◽  
Local Government Level ◽  
State And Local ◽  
Oil Spill Cleanup

ABSTRACT With the policy of the Federal Government to respond generally to oil and hazardous material spills beyond the response capability of state and local governments, it has become necessary for the Fifty States and other governmental units to initiate measures whereby Strike Forces can be deployed by the states to contain and recover the numerous minor oil and hazardous material spills that increasingly occur. Since the states and local governments provide police and fire protection for their citizens, they are now being asked to furnish a capable team of trained personnel with necessary equipment to safeguard the environment, the marine in particular, from the abuses of accidental oil and hazardous material spills. The John Muir oil spill in Wausau, Wisconsin, in October - November, 1970, has shown how necessary it is for assistance at the state or local government level to be available for those spills not requiring federal or industry response. It is recognized that the states and local governments are increasingly being burdened with fiscal responsibilities in excess of revenues for the services they provide their citizens. This could be one area where the Federal Government could work in partnership with the state and local governments by providing financial assistance.

External Auditors' Involvement in the Internal Audit Function's Work Plan and Subsequent Reliance Before and After a Negative Audit Discovery

2016 ◽  
Vol 35 (4) ◽  
pp. 159-173 ◽  
Author(s):  
Byron J. Pike ◽  
Lawrence Chui ◽  
Kasey A. Martin ◽  
Renee M. Olvera
Keyword(s):  
Internal Control ◽  
Internal Audit ◽  
Internal Controls ◽  
Professional Standards ◽  
Data Availability ◽  
Internal Auditors ◽  
External Auditors ◽  
Internal Audit Function ◽  
Anchoring Bias ◽  
Before And After

SUMMARY To reduce redundancies and increase efficiency in the evaluation of internal controls (PCAOB 2007, 402–403), professional standards encourage coordination between external auditors and their clients' internal audit function (IAF). Recent surveys of internal auditors find that a component of this coordination is external auditors' involvement in developing the IAF's audit plans. Nevertheless, it is not known how such involvement affects external auditors' reliance on the internal control test work of the IAF, either before or after a negative audit discovery. Based on an experiment with 107 experienced auditors, we find that external auditors involved in the development of the IAF's audit plan perceive the IAF as more objective and that both objectivity and involvement contribute to these auditors' placing more reliance on the IAF as compared to external auditors with no involvement. This initial reliance results in the involved auditors' proposing reductions to the audit budget and re-performing less of the IAF's work. Consistent with an anchoring bias, we find that involvement leads to external auditors' continuing to place greater reliance on the IAF's work, even after they become aware of a negative audit discovery that should not have occurred had the client's controls been effective. Data Availability: Data are available from the authors on request.

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