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

Nadiah Hassan, Mohd Mohid Rahmat, Zakiah Muhammadun Mohamed

Abstract


Objektif kajian ini adalah untuk mengkaji hubungan antara keberkesanan sistem kawalan dalaman (SKD) dan sokongan pengurusan dengan keberkesanan audit dalaman. Seterusnya, kajian ini juga bertujuan mengkaji kesan sokongan pengurusan terhadap hubungan antara keberkesanan SKD dan keberkesanan audit dalaman. Data untuk kajian diperoleh menerusi soal selidik yang dihantar secara pos dan e-mel kepada ketua audit dalaman sektor awam di Malaysia. Sebanyak 247 soal selidik telah dihantar kepada organisasi sektor awam yang mempunyai audit dalaman. Daripada jumlah tersebut, sebanyak 111 soal selidik telah diisi dan dikembalikan. Hal ini menjadikan kadar respon adalah sebanyak 44.9%. Hasil kajian menunjukkan keberkesanan SKD dan sokongan pengurusan telah memberi kesan yang positif dan signifikan kepada keberkesanan audit dalaman. Di samping itu, sokongan pengurusan turut menyumbang dalam memberi kesan moderator terhadap hubungan antara keberkesanan SKD dan keberkesanan audit dalaman. Ini menunjukkan bahawa SKD dalam organisasi dan sokongan pengurusan di sektor awam Malaysia memainkan peranan yang penting dalam meningkatkan keberkesanan audit dalaman. Kajian ini memberi sumbangan dari segi kebergunaan teori kontingensi bukan sahaja kepada peningkatan prestasi organisasi, malah kepada salah satu unit penting dalam organisasi iaitu audit dalaman. Selain itu, kajian ini turut menyumbang kepada pembangunan model yang menunjukkan interaksi sokongan pengurusan ke atas hubungan antara keberkesanan SKD dan keberkesanan audit dalaman. Hasil kajian ini diharap dapat menyumbang kepada penambahbaikan dalam tadbir urus sektor awam di Malaysia.

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.


Keywords


Sistem kawalan dalaman (internal control system); audit dalaman (internal audit effectiveness); sokongan pengurusan (management support); sektor awam (public sector); Malaysia

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DOI: http://dx.doi.org/10.17576/ajag-2015-6-01

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