INTERNAL AUDIT PRACTICES OF LISTED CONSTRUCTION COMPANIES IN MALAYSIA: SOME PRELIMINARY EVIDENCE

Damien Lee (), Issham Ismail () and Daniela Mitran ()
Additional contact information
Damien Lee: Swinburne University of Technology Sarawak Campus Jalan Simpan Tiga Malaysia
Issham Ismail: Swinburne University of Technology Sarawak Campus Jalan Simpan Tiga Malaysia
Daniela Mitran: Athenaeum University Bucharest

Internal Auditing and Risk Management, 2010, vol. 3, issue 19, 65 - 73

Abstract: This study aims to find out the current internal audit practices of listed construction companies in Malaysia is in compliance with newly released International Professional Practice Framework (IPPF) standards. IPPF standards were recently updated in January 2009 and there are drastic changes from January 2002 version. This event has motivated the study to investigate whether current internal audit practice is in line with newly released standards. More than half of listed construction company who runs internal audit function in-house complied with IPPF standards.

Keywords: Internal audit; corporate governance; IPPF standards; Malaysia (search for similar items in EconPapers)
JEL-codes: M41 M42 (search for similar items in EconPapers)
Date: 2010
References: Add references at CitEc
Citations:

Downloads: (external link)
http://aimr.univath.ro/archive/atharticles/2010-3/2010-3-1.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ath:journl:tome:19:y:2010(iii):i:19:p:65-73

Access Statistics for this article

Internal Auditing and Risk Management is currently edited by Emilia Vasile

More articles in Internal Auditing and Risk Management from Athenaeum University of Bucharest Contact information at EDIRC.
Bibliographic data for series maintained by Cosmin Catalin Olteanu and Emilia Vasile ().