Assessment of the practices of internal control system in the public sectors of Malaysia / Mohamad Azizal Abd Aziz, Jamaliah Said and Md. Mahmudul Alam
This study attempts to assess the status of current practices of internal control system in different service schemes of the public sector in Malaysia. This study collected primary data through a set of questionnaires given to the heads of 109 departments and agencies under 24 federal ministries, in...
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| Format: | Article |
| Language: | English |
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Universiti Teknologi MARA Cawangan Selangor
2015
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| Online Access: | https://ir.uitm.edu.my/id/eprint/29712/1/AJ_MOHAMAD%20AZIZUL%20ABD%20AZIZ%20APMAJ%20B%2015.pdf |
| _version_ | 1796902893525139456 |
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| author | Abd Aziz, Mohamad Azizal Said, Jamaliah Alam, Md. Mahmudul |
| author_facet | Abd Aziz, Mohamad Azizal Said, Jamaliah Alam, Md. Mahmudul |
| author_sort | Abd Aziz, Mohamad Azizal |
| collection | UITM |
| description | This study attempts to assess the status of current practices of internal control system in different service schemes of the public sector in Malaysia. This study collected primary data through a set of questionnaires given to the heads of 109 departments and agencies under 24 federal ministries, including the Prime Minister Department, in Malaysia. The data were collected on the basis of the opinion on 10 factors of internal control practices in the department or agency using a seven-point Likert scale. The data were analyzed using descriptive statistics and factor analysis. The reliability of the data was tested using the Cronbach’s alpha test, and the validity of the data was tested by checking the normality of data through the Shapiro–Wilk test and graphical method. Overall, 86.2% of the respondents mentioned that they practiced internal control system in their department. However, the priority of these 10 factors of internal control differs among the service schemes. The internal control system of the financial scheme group is strong, but its emphasis on the documentation is only average. By contrast, the internal control in the engineering, information system, education, and medical and health schemes is below the overall average internal control score. The public sector in Malaysia should focus more on internal control and its proper assessment system to become a reliable and efficient sector. |
| first_indexed | 2024-03-06T02:12:04Z |
| format | Article |
| id | uitm.eprints-9712 |
| institution | Universiti Teknologi MARA |
| language | English |
| last_indexed | 2024-03-06T02:12:04Z |
| publishDate | 2015 |
| publisher | Universiti Teknologi MARA Cawangan Selangor |
| record_format | dspace |
| spelling | uitm.eprints-97122022-07-05T05:40:51Z https://ir.uitm.edu.my/id/eprint/29712/ Assessment of the practices of internal control system in the public sectors of Malaysia / Mohamad Azizal Abd Aziz, Jamaliah Said and Md. Mahmudul Alam apmaj Abd Aziz, Mohamad Azizal Said, Jamaliah Alam, Md. Mahmudul HD Industries. Land use. Labor Management. Industrial Management Organization This study attempts to assess the status of current practices of internal control system in different service schemes of the public sector in Malaysia. This study collected primary data through a set of questionnaires given to the heads of 109 departments and agencies under 24 federal ministries, including the Prime Minister Department, in Malaysia. The data were collected on the basis of the opinion on 10 factors of internal control practices in the department or agency using a seven-point Likert scale. The data were analyzed using descriptive statistics and factor analysis. The reliability of the data was tested using the Cronbach’s alpha test, and the validity of the data was tested by checking the normality of data through the Shapiro–Wilk test and graphical method. Overall, 86.2% of the respondents mentioned that they practiced internal control system in their department. However, the priority of these 10 factors of internal control differs among the service schemes. The internal control system of the financial scheme group is strong, but its emphasis on the documentation is only average. By contrast, the internal control in the engineering, information system, education, and medical and health schemes is below the overall average internal control score. The public sector in Malaysia should focus more on internal control and its proper assessment system to become a reliable and efficient sector. Universiti Teknologi MARA Cawangan Selangor 2015-06 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/29712/1/AJ_MOHAMAD%20AZIZUL%20ABD%20AZIZ%20APMAJ%20B%2015.pdf Assessment of the practices of internal control system in the public sectors of Malaysia / Mohamad Azizal Abd Aziz, Jamaliah Said and Md. Mahmudul Alam. (2015) Asia-Pacific Management Accounting Journal (APMAJ) <https://ir.uitm.edu.my/view/publication/Asia-Pacific_Management_Accounting_Journal_=28APMAJ=29/>, 10 (1). pp. 1-20. ISSN 2550-1631 http://arionline.uitm.edu.my/ojs/index.php/APMAJ/article/view/16 |
| spellingShingle | HD Industries. Land use. Labor Management. Industrial Management Organization Abd Aziz, Mohamad Azizal Said, Jamaliah Alam, Md. Mahmudul Assessment of the practices of internal control system in the public sectors of Malaysia / Mohamad Azizal Abd Aziz, Jamaliah Said and Md. Mahmudul Alam |
| title | Assessment of the practices of internal control system in the public sectors of Malaysia / Mohamad Azizal Abd Aziz, Jamaliah Said and Md. Mahmudul Alam |
| title_full | Assessment of the practices of internal control system in the public sectors of Malaysia / Mohamad Azizal Abd Aziz, Jamaliah Said and Md. Mahmudul Alam |
| title_fullStr | Assessment of the practices of internal control system in the public sectors of Malaysia / Mohamad Azizal Abd Aziz, Jamaliah Said and Md. Mahmudul Alam |
| title_full_unstemmed | Assessment of the practices of internal control system in the public sectors of Malaysia / Mohamad Azizal Abd Aziz, Jamaliah Said and Md. Mahmudul Alam |
| title_short | Assessment of the practices of internal control system in the public sectors of Malaysia / Mohamad Azizal Abd Aziz, Jamaliah Said and Md. Mahmudul Alam |
| title_sort | assessment of the practices of internal control system in the public sectors of malaysia mohamad azizal abd aziz jamaliah said and md mahmudul alam |
| topic | HD Industries. Land use. Labor Management. Industrial Management Organization |
| url | https://ir.uitm.edu.my/id/eprint/29712/1/AJ_MOHAMAD%20AZIZUL%20ABD%20AZIZ%20APMAJ%20B%2015.pdf |
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