Sistem Kawalan Dalaman, Sokongan Pengurusan dan Keberkesanan Audit Dalaman Sektor Awam Di Malaysia

Abstract

The objective of this study is to examine the relationships between the effectiveness of internal control system (ICS) and management support with internal audit effectiveness. Furthermore, this study also aims to examine the effect of management support on the relationship between ICS and internal audit effectiveness. Data for the study were gathered through questionnaires administered on chief internal audit of public sector agencies in Malaysia. A total of 111 questionnaires were collected from the 247 that were sent out through mail or email, which represents 44.9% response rate. Data were analysed using multiple regression analysis. The results show that the effectiveness of ICS and management support, respectively are positively related to internal audit effectivenss. In addition, management support also contributes in moderating the relationship between ICS and internel audit effectiveness. This suggess that ICS and management support play important roles in enhancing internal audit effectiveness in public sector agencies in Malaysia. This study highlight the usefulness of contingency theory in explaining internal audit effectiveness. In addition, this study also contributes to the development of a model that shows the moderating effect of management support on the relationship between ICS and internal audit effectivensss. These findings could be used to enchance governance in public sector agencies in Malaysia.