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Optimization of management control systems: Roles of internal audit

Zainal Abidin, Nor Hafizah and Haron, Hasnah and Md Shahbudin, Amirul Shah (2017) Optimization of management control systems: Roles of internal audit. In: International Academic Conference On Business And Economics 2017 (IACBE 2017), 7th-8th October 2017, Terengganu, Malaysia.

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Abstract

Business failures are often attributed to poor leadership quality, ineffective corporate culture and malfunction of the organizational policies and systems. The aim of the present study is to understand and provide evidence on linkages roles of internal audit in supporting and monitoring the effectiveness of the control systems – leadership, culture and systems – of an organization. Based on the results from the semi-structured interviews conducted with the internal audit practitioners, the study found that the contemporary internal audit practices facilitate the effectiveness and adequacy of the control systems. Eventually, internal audit optimise the effectiveness of leadership quality, corporate culture, organizational policies and systems by means of overseeing the adequacy of governance, risk management and control processes.

Item Type: Conference or Workshop Item (Plenary Papers)
Additional Information: 4036/61513
Uncontrolled Keywords: Internal audit, management control system, strategy implementation, Malaysia
Subjects: H Social Sciences > HM Sociology > HM661 Social control
Kulliyyahs/Centres/Divisions/Institutes: Kulliyyah of Economics and Management Sciences > Department of Accounting
Depositing User: Dr Nor Hafizah Zainal Abidin
Date Deposited: 18 Jan 2018 12:25
Last Modified: 29 Jun 2018 09:03
URI: http://irep.iium.edu.my/id/eprint/61513

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