Internal audit and risk management practices in Malaysian higher education institutions

Wan Mustapha, Wan Musnida and Zainal Abidin , Nor Hafizah and Zakaria, Zamzulaila (2015) Internal audit and risk management practices in Malaysian higher education institutions. In: The 11th Asian Academy of Management International Conference 2015 (AAMC 2015), 2nd-4th October, Park Royal Hotel, Penang.

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Abstract

Increasing trends of malpractices case among the HEI raised major concerns towards integrity and accountability of HEI in managing the public fund. There are growing interests among the public HEIs in establishing risk management and internal audit practices. This study addresses the extent of risk management practices in HEI and role of internal audit on risk management process. Findings show that all public HEIs do have an internal audit unit which is in line with the requirement of Treasury Circular No. 2/2004. Almost more than two third of the respondents involve in evaluating the effectiveness of risk management process. Two older HEIs already have established and advanced level of risk management process. While, majority of the newer HEIs are still in level of basis and developing stage of risk management process. The findings provide insights on current practices of public HEIs in the area of risk management and internal audit.

Item Type:	Conference or Workshop Item (Full Paper)
Additional Information:	4036/47503 (ISBN: 9789673942275)
Uncontrolled Keywords:	Technology Acceptance Model (TAM), Human Resources Information System (HRIS), and Resistance to Change (RTC).
Subjects:	H Social Sciences > HF Commerce > HF5001 Business. Business Administration
Kulliyyahs/Centres/Divisions/Institutes (Can select more than one option. Press CONTROL button):	Kulliyyah of Economics and Management Sciences > Department of Accounting
Depositing User:	Dr Nor Hafizah Zainal Abidin
Date Deposited:	18 Feb 2016 08:51
Last Modified:	18 Feb 2016 08:51
URI:	http://irep.iium.edu.my/id/eprint/47503

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