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Author : Mary Lee
Publisher :
ISBN 13 : 9789833205110
Total Pages : 0 pages
Book Rating : 4.2/5 (51 download)
Download or read book Internal Audit Practices Malaysia written by Mary Lee and published by . This book was released on 2004-09-26 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :
Publisher :
ISBN 13 :
Total Pages : 222 pages
Book Rating : 4.:/5 (83 download)
Download or read book International Professional Practices Framework (IPPF). written by and published by . This book was released on 2013 with total page 222 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Faudziah Hanim bt Hj. Fadzil
Publisher :
ISBN 13 :
Total Pages : 179 pages
Book Rating : 4.:/5 (953 download)
Download or read book Internal Auditing Practices and Performance of Internal Audit Department written by Faudziah Hanim bt Hj. Fadzil and published by . This book was released on 2003 with total page 179 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Wan Musnida Wan Mustapha
Publisher :
ISBN 13 :
Total Pages : 170 pages
Book Rating : 4.:/5 (957 download)
Download or read book Internal Audit and Risk Management Practices Among Malaysian Higher Education Institutions written by Wan Musnida Wan Mustapha and published by . This book was released on 2016 with total page 170 pages. Available in PDF, EPUB and Kindle. Book excerpt: Governance, accountability and integrity of government service delivery are crucial factors in improving the services, operations and finances towards the stakeholders and public. The public and stakeholders are expecting good practices of integrity and it leads towards reformation in delivery of government services. Higher education institutions (HEIs), in particular public universities are striving to improve accountability and transparency in their services, operations and financial management. There are growing interests among the institutions of higher education to promote the effective governance, good financial management and accountability in public management due to various malpractices which happen currently within public HEIs. As such, the need for an effective internal audit function in HEIs is very essential to ensure the effectiveness of governance, risk and control processes. Consequently, this study aims to examine the extent of risk management practices in HEIs and role of internal audit on risk management process. The study analyses data collected from 127 staff of internal audit department from public HEIs with various grade levels. From the results, the study found 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 process and internal audit. In sum, this present study contributes the international literature pertaining to the role of internal audit on risk management in public sector. In fact, it shows that risk management process and internal audit practices in HEIs are very much driven by the changes in competitive environment and also influenced by the pressures to generate own revenue. Therefore, this would provide the awareness to the practitioners as well as the regulators that govern the public sectors to review the standard or policies of internal audit functions particularly those in public sector.
Author : Syed Alwi Mohamed Sultan
Publisher : CERT Publications Sdn Bhd
ISBN 13 : 9834278578
Total Pages : 166 pages
Book Rating : 4.8/5 (342 download)
Download or read book A Mini Guide to Shari'ah Audit for Islamic Financial Institutions - A Primer written by Syed Alwi Mohamed Sultan and published by CERT Publications Sdn Bhd. This book was released on 2007 with total page 166 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Muhammad Iqmal Hisham Kamaruddin
Publisher :
ISBN 13 :
Total Pages : 15 pages
Book Rating : 4.:/5 (13 download)
Download or read book A Case Study of Internal Control Practices in Islamic Non-Profit Organizations in Malaysia written by Muhammad Iqmal Hisham Kamaruddin and published by . This book was released on 2018 with total page 15 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper presents the current internal control practices of Islamic non-profit organizations in Malaysia. This study employs comparative case study method by using interview for its data collecting approach. Three Islamic non-profit organizations with similar characteristics were selected as samples for this study. Findings showed that several similarities in internal control practices aspects such as segregation of duties, authorisation of transactions and documentation of records in the organizations. Different practices were also identified, especially in physical control over assets and records and independent checks on performance aspects. The study found inadequate physical control over assets and records, such as installation of alarm and CCTV camera, hiring a guard over premises and also a barrier to financial documentations and room. Also two out of three Islamic non-profit organizations did not practise internal audit processes for independent checks on performance. Based on these findings, several suggestions were highlighted for improvement. This paper also identified issues and challenges in the internal control practices, such as lack of financial staff, low equipped physical control tools, not assigning internal auditor for frequent review over operation purposes and financial limitation.
Author : Nur Laili binti Ab Ghani
Publisher :
ISBN 13 :
Total Pages : 400 pages
Book Rating : 4.:/5 (957 download)
Download or read book An Analysis of Shari'ah Audit Practices in Islamic Banks in Malaysia written by Nur Laili binti Ab Ghani and published by . This book was released on 2014 with total page 400 pages. Available in PDF, EPUB and Kindle. Book excerpt: Shari'ah audit is an important element to ensure Shari'ah compliance in Islamic banking operations. Currently in Malaysia, each Islamic bank and financial institution is required by the Shari'ah Governance Framework to establish the Shari'ah audit function to provide reasonable assurance and ensure an effective internal control system for Shari'ah compliance. At the moment, there is lack of empirical studies conducted to ensure proper practice of the Shari'ah audit in Islamic banks in the absence of a Shari'ah audit framework. The primary objective of this research is to determine the extent of Shari'ah audit practices in Islamic banks in Malaysia. The study also evaluates the supervisory and practical challenges in the implementation of Shari'ah audit practices. The research adopts the mixed method approach consisting of a survey questionnaire and structured interviews. Survey questionnaires were distributed to the heads of Shari'ah audit, internal Shari'ah auditors, Shari'ah executives and Shari'ah Committee members of 16 Islamic banks in Malaysia. The study conducts structured interviews with the Shari'ah Committee members in selected Islamic banks. The study adopts the Exposure Draft of Internal Shari'ah Audit Framework (ISAF) issued by the International Shari'ah Research Academy (ISRA) as a benchmark to measure the extent of Shari'ah audit practices. From the findings, the results indicate that almost all Islamic banks have established the audit objectives, governance structure, competency of internal Shari'ah auditors, audit process and reporting requirements as part of their Shari'ah audit practices. However, some Islamic subsidiaries have excluded audit scope and audit charter. Also, internal Shari'ah auditors, Shari'ah executives and Shari'ah Committee members agreed that it is important to develop a proper structure for the Shari'ah audit function in Islamic banks. The study found that Shari'ah Committee members understand Shari'ah audit in terms of ensuring Shari'ah compliance, the need to ensure competency of internal Shari'ah auditors and the need to have audit guidelines. They also faced challenges such as to supervise Shari'ah audit findings, to determine Shari'ah audit work and to conduct an internal Shari'ah audit. In conclusion, the good Shari'ah audit practices in Islamic banks have constituted a positive development in enhancing the integrity of Islamic banks. This further highlights the need for Bank Negara Malaysia to establish a standard Shari'ah audit framework in Malaysia.
Author :
Publisher :
ISBN 13 : 9780894135583
Total Pages : 370 pages
Book Rating : 4.1/5 (355 download)
Download or read book The Professional Practices Framework written by and published by . This book was released on 2005 with total page 370 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Halimah @ Nasibah Ahmad
Publisher :
ISBN 13 :
Total Pages : 331 pages
Book Rating : 4.:/5 (953 download)
Download or read book Internal Audit Effectiveness in the Malaysia Local Authorities written by Halimah @ Nasibah Ahmad and published by . This book was released on 2013 with total page 331 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Annuar Nassir
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (129 download)
Download or read book The Effectiveness of the Internal Auditor in Malaysian Listed Firms written by Annuar Nassir and published by . This book was released on 2004 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The objective of this study is to ascertain the factors contributing towards the effectiveness of an internal audit function of Malaysian listed firms. This information is important in improving the quality of internal audit function. Identifying factors that enhance internal auditor effectiveness is crucial to promote better corporate governance and corporate financial reporting procedures. The findings from this study suggest that interpersonal skills, internal auditor's commitment and support from audit committee and BOD, audit performance and integrity, audit department efficiency, auditing competencies, internal auditor's knowledge on company's business operation and industry, and auditor's independence as important attributes of a quality internal audit function. The identified factors that are perceived as important for effective internal audit function will help the internal audit department to evaluate and revise the current procedures to improve the overall quality of internal audit.
Author : Fatihu Shehu Isa
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (957 download)
Download or read book Exploring Practitioners' Perceptions of Shariah Audit in Malaysia written by Fatihu Shehu Isa and published by . This book was released on 2016 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Marc Eulerich
Publisher :
ISBN 13 : 9781634541039
Total Pages : pages
Book Rating : 4.5/5 (41 download)
Download or read book Defining, Measuring, and Communicating the Value of Internal Audit written by Marc Eulerich and published by . This book was released on 2020-07-15 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :
Publisher :
ISBN 13 : 9789834101404
Total Pages : 35 pages
Book Rating : 4.1/5 (14 download)
Download or read book Guidelines on Internal Audit Function written by and published by . This book was released on 2002 with total page 35 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :
Publisher :
ISBN 13 :
Total Pages : 49 pages
Book Rating : 4.:/5 (953 download)
Download or read book A Study of the Internal Audit Committee in the Co-operative Movement in Malaysia written by and published by . This book was released on 2008 with total page 49 pages. Available in PDF, EPUB and Kindle. Book excerpt: The objectives of this research is to studyy the extent to which the IAC in co-operatives is functioning in compliance with provisions of the co-operative legislation. More specifically this study aims to provide an insight into the IAC's demographic profile, their level of knowledge of the IAC'a functions, their experience, attendance of mandatory training and current audit practices including frequency of audit and submission of audit reports.
Author : Sally-Anne Pitt
Publisher : John Wiley & Sons
ISBN 13 : 1118715519
Total Pages : 405 pages
Book Rating : 4.1/5 (187 download)
Download or read book Internal Audit Quality written by Sally-Anne Pitt and published by John Wiley & Sons. This book was released on 2014-09-29 with total page 405 pages. Available in PDF, EPUB and Kindle. Book excerpt: Deliver increased value by embedding quality into internal audit activities Internal Audit Quality: Developing a Quality Assurance and Improvement Program is a comprehensive and authoritative guide to better practice internal auditing. Written by a global expert in audit quality, this guide is the first to provide complete coverage of the elements that comprise an effective internal audit quality assurance and improvement program. Readers will find practical solutions for monitoring and measuring internal audit performance drawn from The IIA's International Standards for the Professional Practice of Internal Auditing, and complemented by advice and case studies from leading audit practitioners from five different continents. Major corporate and financial collapses over the past decade have challenged the value of internal audit. With an increased focus on internal audit's role in good governance, management is increasingly demanding that internal audit provides assurance of the quality of its own activities. The IIA standards provide a framework for audit quality in the form of mandatory guidance . Recent research indicates that the majority of internal audit functions do not fully comply with the standards and, as a result, are not servicing the needs of their organizations as well as they might. Internal Audit Quality offers a roadmap to internal audit quality, providing readers the guidance they need to: Embed quality into all elements of internal audit from strategic and operational planning down to day-to-day tasks Create well-defined internal audit programs and procedures Independently self-assess internal audit quality and performance Conform with the IIA standards and better practice Provide assurance over internal audit efficiency and effectiveness Deliver value by meeting stakeholder expectations As a key component of good governance, internal audit is on the rise. The days of retrospective, compliance-focused auditing is a thing of the past. Organizations expect more of internal audit, and many internal audit activities are accepting the challenge. Rather than relying on audit supervision and external assessments, modern auditors are embedding quality into audit activities to create effective programs. For the auditor looking to distinguish themselves as leading edge, Internal Audit Quality provides the guidance that enables the right work, at the right time, in the right way.
Author : Richard E. Cascarino
Publisher : CRC Press
ISBN 13 : 1498737153
Total Pages : 418 pages
Book Rating : 4.4/5 (987 download)
Download or read book Data Analytics for Internal Auditors written by Richard E. Cascarino and published by CRC Press. This book was released on 2017-03-16 with total page 418 pages. Available in PDF, EPUB and Kindle. Book excerpt: There are many webinars and training courses on Data Analytics for Internal Auditors, but no handbook written from the practitioner’s viewpoint covering not only the need and the theory, but a practical hands-on approach to conducting Data Analytics. The spread of IT systems makes it necessary that auditors as well as management have the ability to examine high volumes of data and transactions to determine patterns and trends. The increasing need to continuously monitor and audit IT systems has created an imperative for the effective use of appropriate data mining tools. This book takes an auditor from a zero base to an ability to professionally analyze corporate data seeking anomalies.
Author : Nahariah Jaffar
Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (137 download)
Download or read book The Participation of Women in Internal Auditing Profession written by Nahariah Jaffar and published by . This book was released on 2002 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The development of professional internal auditing bodies has strengthened in recent years with the emerging of Institute of Internal Auditor (IIA) in most countries. However, the survey undertaken by The Institute of Internal Auditor Malaysia (IIAM) reveals that men dominate the internal audit profession. The study aims to identify some required criteria to be successful in internal audit profession, characteristic that should be possessed by women internal auditors and problems experienced by women internal auditor as perceived by internal auditors in Malaysia. The Likert Scale was used on various statements of required successful criteria, problems and characteristics mentioned in the mailed questionnaires. An independent t-test was carried out on the respondents' perceptions. The analysis noted that the perception of women and men internal auditors on the required successful criteria is not significantly different. Whereas, their perception on characteristics, in particular, interpersonal skills, leadership, creative thinking, communication skills, independence and proficiency are found to be significantly different. Meanwhile, the study revealed that the perception of both parties on the problems which are unsatisfying salary, unsatisfying compensation and benefits, Malaysian culture, glass ceiling, low job stability, low career opportunity and old boys network are found to be significantly different. Finally, using the linear regression, the study found that there is a significant relationship between women's current position in internal auditing and problems experienced by women.
