Sofyani, Hafiez and Abu Hasan, Haslida and Saleh, Zakiah (2022) Internal control implementation in higher education institutions: determinants, obstacles and contributions toward governance practices and fraud mitigation. Journal of Financial Crime, 29 (1). pp. 141-158. ISSN 1359-0790,
Full text not available from this repository.Abstract
Purpose: This study aims to investigate internal control (IC) implementation in higher education institutions (HEIs). This study also explores determinants, obstacles and contributions of IC implementation within HEIs. Design/methodology/approach: The study uses a qualitative research method by conducting semi-structured interviews with internal auditors of HEIs. Findings: This study found a difference of IC among all HEIs in terms of design. IC implementation is perceived to have a positive contribution to accountability enhancement and fraud mitigation. Several determinants and obstacles faced by HEIs in implementing IC are presented in the paper. Practical implications: The IC has to be operated effectively to achieve its benefit. However, not all HEIs implement IC properly. Originality/value: This paper is a pioneer study that raises IC implementation in HEIs and its role in governance practices and corruption mitigation. © 2020, Emerald Publishing Limited.
| Item Type: | Article |
|---|---|
| Funders: | UNSPECIFIED |
| Additional Information: | MFAA |
| Uncontrolled Keywords: | Accountability; Fraud; Higher education institution (HEI); Internal control (IC) |
| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HT Communities. Classes. Races |
| Divisions: | Faculty of Business and Economics Faculty of Business and Economics > Department of Accounting |
| Depositing User: | Ms. Juhaida Abd Rahim |
| Date Deposited: | 09 Oct 2023 04:34 |
| Last Modified: | 09 Oct 2023 04:34 |
| URI: | http://eprints.um.edu.my/id/eprint/43166 |
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