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Factors that Contribute to the Effectiveness of …

DOI: 2014. V70. 24 Factors that Contribute to the Effectiveness of internal audit in Public Sector Zulkifli Baharud-din1 , Alagan Shokiyah2, and Mohd Serjana Ibrahim3 1, 2 Administrative Science & Policy Studies Universiti Teknologi MARA Shah Alam Selangor, Malaysia 3 internal audit Division Ministry of Science, Technology & Innovation Malaysia Abstract. The establishment of IA function is important as an essential internal assurance mechanism in public financial controls and as a tool for monitoring and evaluating financial management activities in government agencies. In addition it will assist government organizations to achieve accountability and integrity, improve the implementation of government programs and develop confidence among citizens and stakeholders as well as to cater any risk of mismanagement of public fund. This study investigates the Factors that Contribute to the Effectiveness of internal audit in the Malaysian public sector.

DOI: 10.7763/IPEDR. 2014. V70. 24 . Factors that Contribute to the Effectiveness of Internal Audit in Public Sector . Zulkifli Baharud-din. 1 , Alagan Shokiyah

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