The implementation of environmental auditing practices in Malaysian local governments

Mohd Jamil, Muthyaah and Zainal Abidin, Nor Hafizah and Mohd Alwi, Norhayati (2022) The implementation of environmental auditing practices in Malaysian local governments. Environmental Excellence, 9. ISSN 2667-0100 (In Press)

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Abstract

National Audit Department (NAD) (2015) highlighted the occurrence of environmental issues in its report in MLGs. It was notably found that environmental audit practices (EAP) in Malaysian local governments (MLGs) were conducted based on the five-year interval due to the high number of auditees, shortage of internal auditors, and time constraint. Hence, the responsibility to conduct EAPs is determined by the respective MLGs. The absence of uniform EAP for MLGs had compelled the internal auditors in MLGs to draft their own guideline for EAP, thus vastly differing in accordance with respective MLG jurisdiction. Moreover, exploration on the implementation of EAPs by MLGs across Malaysia in practical reality is in scarcity.

Item Type:	Article (Journal)
Uncontrolled Keywords:	Environmental audit, local government, environmental programs
Subjects:	H Social Sciences > HF Commerce > HF5001 Business. Business Administration > HF5601 Accounting. Bookkeeping
Kulliyyahs/Centres/Divisions/Institutes (Can select more than one option. Press CONTROL button):	Kulliyyah of Economics and Management Sciences Kulliyyah of Economics and Management Sciences > Department of Accounting
Depositing User:	Dr Nor Hafizah Zainal Abidin
Date Deposited:	18 Oct 2022 11:29
Last Modified:	18 Oct 2022 11:29
URI:	http://irep.iium.edu.my/id/eprint/100690

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