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

2012 ◽  
Vol 2 (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 ◽  
Government Organizations

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 In addition, a majority of the audit units, most of which operate in outdated audit modes, have failed to get the right level of support and assistance from the Treasury and other parties.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

The Politics of Public Management: The HRDC Audit of Grants and Contributions

2004 ◽  
Vol 37 (4) ◽  
pp. 1022-1023
Author(s):  
Bryan Evans
Keyword(s):  
Public Administration ◽  
Federal Government ◽  
Public Management ◽  
Internal Audit ◽  
Senior Manager ◽  
Institute Of Public Administration ◽  
Reporting Practices ◽  
University Of Toronto ◽  
The Media

The Politics of Public Management: The HRDC Audit of Grants and Contributions, David A. Good, The Institute of Public Administration of Canada Series in Public Management and Governance; Toronto, University of Toronto Press, 2003, pp. 240The literature in public administration in some ways suffers from not having more practitioners reflecting, writing and analyzing their experiences. Thus David Good's book analyzing the HRDC's so-called “billion dollar boondoggle” is a welcome contribution. His background as both a senior manager/executive within the Federal government and his academic credentials—a doctorate in policy and administration sets him apart—as a practitioner-academic. Good possesses the senior public manager's mind for detail and this book provides a clear account of the ebbing and flowing of events, beginning with the January 2000 release of HRDC's internal audit that implied a loss of a billion dollars, to the Auditor General's report of October that same year which, while critical of monitoring and reporting practices, concluded that only $85,000 was unaccounted for. The media and the opposition, at this point quickly lost interest.

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.

scholarly journals ENHANCEMENTS TO STOCK CCG TRANSFER PUMPS/SKIMMER UNITS

2005 ◽  
Vol 2005 (1) ◽  
pp. 841-844
Author(s):  
D. Cooper ◽  
R. MacKay ◽  
C. Brown
Keyword(s):  
United States ◽  
Federal Government ◽  
Oil Spill ◽  
The United States ◽  
Coast Guard ◽  
Background Information ◽  
Environment Canada ◽  
Performance Information ◽  
Government Organizations ◽  
The Past

ABSTRACT A number of modifications and enhancements of the two primary transfer pump/skimmer units, specifically the GT-185 and GT-260 stocked by the Canadian Coast Guard have been proposed over the past few years. Much of the focus of the testing during this time has centered on dealing with very viscous oils, but the proposed changes will impact the performance of these devices when dealing with any oil. This paper details the development of a collaborative series of projects supported by Environment Canada and the Canadian Coast Guard over the past six years. It provides background information on the original problems or design limitations of the oil spill recovery equipment. Descriptions of the subsequent modifications are presented, along with performance information which quantifies any improvements to performance. The work has evolved to include partnerships with federal government organizations from Canada and the United States, along with contributions by manufacturers of similar spill response equipment during testing trials.

The Effects of an Enterprise Resource Planning (ERP) Implementation on Job Characteristics

2003 ◽  
pp. 106-118
Author(s):  
Gerald Grant ◽  
Aareni Uruthirapathy
Keyword(s):  
Job Satisfaction ◽  
Federal Government ◽  
Enterprise Resource Planning ◽  
Resource Planning ◽  
Job Characteristics ◽  
Erp Implementation ◽  
Work Redesign ◽  
Government Organizations ◽  
Job Characteristics Model ◽  
The Impact

As organizations undertake the deployment of integrated ERP systems, concerns are growing about its impact on people occupying jobs and roles in those organizations. The authors set out to assess the impact of ERP implementation on job characteristics. Using the Hackman and Oldham Job Characteristics Model as a basis, the study assesses how ERP affected work redesign and job satisfaction of people working in several Canadian federal government organizations.

scholarly journals The Risk-based Role of Internal Audit within Albania, Public Organizations

2012 ◽  
Vol 1 (1) ◽  
pp. 11-19
Author(s):  
Holtjana Bello ◽  
Vjollca Karapici
Keyword(s):  
Risk Management ◽  
Public Sector ◽  
Internal Control ◽  
Internal Audit ◽  
Management Control ◽  
Main Question ◽  
Internal Auditors ◽  
Government Organizations ◽  
Internal Audit Function

The aspiration of Albania for European integration has added mandatory requirements for public sector to modernize the internal audit function in adherence with International Internal Auditing Standards. According to such Standards supported by Picket (2005) and CIPFA (2003) the internal audit is an assurance function that provides independent opinion on the effectiveness of internal controls that support the achievement of the organizations objectives. Internal auditors can provide consultancy service, in particular to aid management to improve the organization control environment. Meanwhile, Diamond (2002) explains that the internal audit role, remit, scope and activities are driven by the macroeconomic objectives and political stabilization. For those countries with governance problems the first objective is to ensure compliance with financial laws and regulations. Therefore, the most suitable approach for the internal audit is the compliance auditing to attain macroeconomic stabilization objectives. Therefore, the main question around which this paper is based is whether the public sector in Albania is ready to adopt the modern model of internal audit moving beyond the traditional compliance and financial remit to comply with recognized International Internal Audit Standards. This paper finds that although changes in Albanian normative framework since 2007, internal audit within government organizations are still adopting traditional approach of internal audit involving financial inspections rather than performance auditing activities aiming to provide opinion on risk management, control and governance. This paper analyzes that the embryonic risk culture of Albanian public sector, the lack of skilled internal audit resources and a little understanding of both managers and internal auditors with regard to the contribution of internal audit in risk management and corporate governance system aimed at achieving the government organizations objectives are the main reasons why the risk based model and consultancy role of internal auditors is not yet applied. Therefore, this paper recommends the internal auditors to perform additional consultancy tasks to enhance the internal control system and build the risk management methodologies and structures due to the management lack of knowledge. As soon as the organizations become risk mature the internal auditors can provide assurance appraisal service based on risks. The Practice Advisory Standard 1000 recommends principles which should be used as guidance for regulatory framework of internal audit function within Albania, public sector, guiding internal auditors in order for them to maintain their independence, objectivity and due professional care while conducting consulting service.

scholarly journals Federal Regulation of the Food Industry: Part 2, Federal Regulatory Agencies

EDIS ◽  
2019 ◽  
Vol 2005 (7) ◽  
Author(s):  
Ronald H. Schmidt ◽  
Douglas L. Archer ◽  
Michael T. Olexa
Keyword(s):  
Federal Government ◽  
Food Industry ◽  
Cooperative Extension Service ◽  
Regulatory Agencies ◽  
Extension Service ◽  
Food Science ◽  
Publication Date ◽  
Federal Regulation ◽  
University Of Florida ◽  
Government Organizations

This document provides a general overview of federal government organizations with emphasis on those agencies involved with the regulation of the food industry. This document is FSHN05-11, one of a series of the Food Science and Human Nutrition Department, Florida Cooperative Extension Service, Institute of Food and Agricultural Sciences, University of Florida. Original publication date June 21, 2005. FSHN0511/FS121: Federal Regulation of the Food Industry—Part 2: Federal Regulatory Agencies (ufl.edu)

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