Evaluating the Quality of Internal Audits and Management Support in Enhancing the Effectiveness of Internal Control Systems

Siti Aishah Binti Rasid, Mohd Mohid Bin Rahmat, Nor 'Asyiqin Binti Abu and Ainol Sarina Binti Ahmad Zazili
Additional contact information
Siti Aishah Binti Rasid: Faculty of Economics and Management, Universiti Kebangsaan Malaysia
Mohd Mohid Bin Rahmat: Faculty of Economics and Management, Universiti Kebangsaan Malaysia
Nor 'Asyiqin Binti Abu: Faculty of Accountancy, Universiti Teknologi MARA, 78000 Melaka, Malaysia
Ainol Sarina Binti Ahmad Zazili: Faculty of Accountancy, Universiti Teknologi MARA, 78000 Melaka, Malaysia

International Journal of Research and Innovation in Social Science, 2025, vol. 9, issue 1, 4784-4796

Abstract: The frequency of prominent corruption and fund misappropriation cases in Malaysia have led to substantial economic losses, estimated at RM277 billion from 2019 to 2023. The problems, together with Malaysia’s low position on the Corruption Perceptions Index, underscore inadequacies in internal controls and the quality of internal audits. Internal control systems (ICS) are essential for maintaining compliance and effective governance; nevertheless, their effectiveness depends on the efficacy of internal audits and the support of management. This study investigates the influence of management support on the correlation between internal audit quality and the effectiveness of internal control systems in Malaysia’s public sector. The study employs a sample of 34 ministries, statutory organisations, and agencies with internal audit units, involving 76 respondents. The results offer empirical data highlighting the significance of management support in enhancing internal audit functions and the effectiveness of internal control systems. This research enhances the current knowledge by substantiating a model that emphasises the mediating function of management support, in accordance with the criteria of the International Organisation of Supreme Audit Institutions (INTOSAI). It provides practical insights to enhance governance and accountability in the public sector, ensuring effective management of public resources corresponded with national objectives.

Date: 2025
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
https://www.rsisinternational.org/journals/ijriss/ ... ssue-1/4784-4796.pdf (application/pdf)
https://rsisinternational.org/journals/ijriss/arti ... nal-control-systems/ (text/html)

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:bcp:journl:v:9:y:2025:i:1:p:4784-4796

Access Statistics for this article

International Journal of Research and Innovation in Social Science is currently edited by Dr. Nidhi Malhan

More articles in International Journal of Research and Innovation in Social Science from International Journal of Research and Innovation in Social Science (IJRISS)
Bibliographic data for series maintained by Dr. Pawan Verma ().