The missing piece: bridging the gap between importance and performance of internal controls in Malaysian statutory bodies

Nurhidayah Yahya () and Maslinawati Mohamad ()
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Nurhidayah Yahya: Universiti Teknologi MARA
Maslinawati Mohamad: Universiti Teknologi MARA

Public Organization Review, 2025, vol. 25, issue 2, No 18, 717-732

Abstract: Abstract Do Malaysian statutory bodies have a blind spot in their internal controls? This study uses Importance-Performance Map Analysis to investigate. While the system is rated highly effective, a critical gap is found: Control Activities, Risk Assessment, and Monitoring are undervalued despite strong performance. This paradox suggests a vulnerability in governance. Insights from 194 Chief Executive Officers highlight the need to strengthen the Control Environment and Information & Communication through leadership and modernised systems. Elevating the perceived importance of Control Activities, Risk Assessment, and Monitoring is essential to fully optimise internal controls in Malaysian statutory bodies.

Keywords: Importance-Performance Map Analysis; Internal Control System; Control Activities; Control Environment; Information & Communication; Risk Assessment; Monitoring (search for similar items in EconPapers)
Date: 2025
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DOI: 10.1007/s11115-025-00831-2

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