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Internal auditor’s compliance to code of ethics : Empirical findings from Malaysian Government-linked companies: Empirical findings from Malaysian Government-linked companies

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Zeitschriftentitel: Journal of Financial Crime
Personen und Körperschaften: Alias, Noor Furzanne, Nawawi, Anuar, Salin, Ahmad Saiful Azlin Puteh
In: Journal of Financial Crime, 26, 2019, 1, S. 179-194
Format: E-Article
Sprache: Englisch
veröffentlicht:
Emerald
Schlagwörter:
Law
General Economics, Econometrics and Finance
author_facet Alias, Noor Furzanne
Nawawi, Anuar
Salin, Ahmad Saiful Azlin Puteh
Alias, Noor Furzanne
Nawawi, Anuar
Salin, Ahmad Saiful Azlin Puteh
author Alias, Noor Furzanne
Nawawi, Anuar
Salin, Ahmad Saiful Azlin Puteh
spellingShingle Alias, Noor Furzanne
Nawawi, Anuar
Salin, Ahmad Saiful Azlin Puteh
Journal of Financial Crime
Internal auditor’s compliance to code of ethics : Empirical findings from Malaysian Government-linked companies
Law
General Economics, Econometrics and Finance
author_sort alias, noor furzanne
spelling Alias, Noor Furzanne Nawawi, Anuar Salin, Ahmad Saiful Azlin Puteh 1359-0790 Emerald Law General Economics, Econometrics and Finance http://dx.doi.org/10.1108/jfc-07-2017-0066 <jats:sec> <jats:title content-type="abstract-subheading">Purpose</jats:title> <jats:p>The purpose of this study was to determine the professional competency levels acquired by internal auditors in detecting unethical behaviour, to evaluate the position of internal auditors on objectivity and integrity in dealing with unethical behaviour and to examine the extent of their awareness on ethical issues in government-linked companies (GLCs).</jats:p> </jats:sec> <jats:sec> <jats:title content-type="abstract-subheading">Design/methodology/approach</jats:title> <jats:p>Data were collected via questionnaires that were randomly distributed to the internal auditors of the selected GLS in Malaysia. These questionnaires were constructed from the Certified Internal Auditor (CIA) Examination Paper and The Institute of Internal Auditors (IIA) Competency Framework.</jats:p> </jats:sec> <jats:sec> <jats:title content-type="abstract-subheading">Findings</jats:title> <jats:p>This study found that internal auditors of the GLCs had a high level of competency in performing audit engagements and were able to detect unethical practices in the companies. The majority of the internal auditors also had a high level of objectivity and integrity when faced with unethical behaviour during audit engagements.</jats:p> </jats:sec> <jats:sec> <jats:title content-type="abstract-subheading">Research limitations/implications</jats:title> <jats:p>This study provided strong evidence that the internal auditors of Malaysian GLCs strongly complied with IIA Code of Ethics. Besides, they were also aware of the unethical behaviour which occurred within their organizations. However, this study is limited to the internal auditors in GLCs, while the questions of the survey instrument are restricted to the elements of integrity, objectivity and professional competencies of internal auditors.</jats:p> </jats:sec> <jats:sec> <jats:title content-type="abstract-subheading">Practical implications</jats:title> <jats:p>This study highlights the level of internal-auditor competency and adherence to the IIA’s International Standards for the Professional Practice of Internal Auditing (ISPPIA) and IIA’s Practice Guide to identify unethical behaviour within the Malaysian GLCs.</jats:p> </jats:sec> <jats:sec> <jats:title content-type="abstract-subheading">Originality/value</jats:title> <jats:p>This study is original as it focusses on GLCs which did not get much attention from previous researchers, particularly the GLCs that operate in a developing country such as Malaysia.</jats:p> </jats:sec> Empirical findings from Malaysian Government-linked companies Internal auditor’s compliance to code of ethics : Empirical findings from Malaysian Government-linked companies Journal of Financial Crime
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title_sub Empirical findings from Malaysian Government-linked companies
title Internal auditor’s compliance to code of ethics : Empirical findings from Malaysian Government-linked companies
title_unstemmed Internal auditor’s compliance to code of ethics : Empirical findings from Malaysian Government-linked companies
title_full Internal auditor’s compliance to code of ethics : Empirical findings from Malaysian Government-linked companies
title_fullStr Internal auditor’s compliance to code of ethics : Empirical findings from Malaysian Government-linked companies
title_full_unstemmed Internal auditor’s compliance to code of ethics : Empirical findings from Malaysian Government-linked companies
title_short Internal auditor’s compliance to code of ethics : Empirical findings from Malaysian Government-linked companies
title_sort internal auditor’s compliance to code of ethics : empirical findings from malaysian government-linked companies
topic Law
General Economics, Econometrics and Finance
url http://dx.doi.org/10.1108/jfc-07-2017-0066
publishDate 2019
physical 179-194
description <jats:sec> <jats:title content-type="abstract-subheading">Purpose</jats:title> <jats:p>The purpose of this study was to determine the professional competency levels acquired by internal auditors in detecting unethical behaviour, to evaluate the position of internal auditors on objectivity and integrity in dealing with unethical behaviour and to examine the extent of their awareness on ethical issues in government-linked companies (GLCs).</jats:p> </jats:sec> <jats:sec> <jats:title content-type="abstract-subheading">Design/methodology/approach</jats:title> <jats:p>Data were collected via questionnaires that were randomly distributed to the internal auditors of the selected GLS in Malaysia. These questionnaires were constructed from the Certified Internal Auditor (CIA) Examination Paper and The Institute of Internal Auditors (IIA) Competency Framework.</jats:p> </jats:sec> <jats:sec> <jats:title content-type="abstract-subheading">Findings</jats:title> <jats:p>This study found that internal auditors of the GLCs had a high level of competency in performing audit engagements and were able to detect unethical practices in the companies. The majority of the internal auditors also had a high level of objectivity and integrity when faced with unethical behaviour during audit engagements.</jats:p> </jats:sec> <jats:sec> <jats:title content-type="abstract-subheading">Research limitations/implications</jats:title> <jats:p>This study provided strong evidence that the internal auditors of Malaysian GLCs strongly complied with IIA Code of Ethics. Besides, they were also aware of the unethical behaviour which occurred within their organizations. However, this study is limited to the internal auditors in GLCs, while the questions of the survey instrument are restricted to the elements of integrity, objectivity and professional competencies of internal auditors.</jats:p> </jats:sec> <jats:sec> <jats:title content-type="abstract-subheading">Practical implications</jats:title> <jats:p>This study highlights the level of internal-auditor competency and adherence to the IIA’s International Standards for the Professional Practice of Internal Auditing (ISPPIA) and IIA’s Practice Guide to identify unethical behaviour within the Malaysian GLCs.</jats:p> </jats:sec> <jats:sec> <jats:title content-type="abstract-subheading">Originality/value</jats:title> <jats:p>This study is original as it focusses on GLCs which did not get much attention from previous researchers, particularly the GLCs that operate in a developing country such as Malaysia.</jats:p> </jats:sec>
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author Alias, Noor Furzanne, Nawawi, Anuar, Salin, Ahmad Saiful Azlin Puteh
author_facet Alias, Noor Furzanne, Nawawi, Anuar, Salin, Ahmad Saiful Azlin Puteh, Alias, Noor Furzanne, Nawawi, Anuar, Salin, Ahmad Saiful Azlin Puteh
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spelling Alias, Noor Furzanne Nawawi, Anuar Salin, Ahmad Saiful Azlin Puteh 1359-0790 Emerald Law General Economics, Econometrics and Finance http://dx.doi.org/10.1108/jfc-07-2017-0066 <jats:sec> <jats:title content-type="abstract-subheading">Purpose</jats:title> <jats:p>The purpose of this study was to determine the professional competency levels acquired by internal auditors in detecting unethical behaviour, to evaluate the position of internal auditors on objectivity and integrity in dealing with unethical behaviour and to examine the extent of their awareness on ethical issues in government-linked companies (GLCs).</jats:p> </jats:sec> <jats:sec> <jats:title content-type="abstract-subheading">Design/methodology/approach</jats:title> <jats:p>Data were collected via questionnaires that were randomly distributed to the internal auditors of the selected GLS in Malaysia. These questionnaires were constructed from the Certified Internal Auditor (CIA) Examination Paper and The Institute of Internal Auditors (IIA) Competency Framework.</jats:p> </jats:sec> <jats:sec> <jats:title content-type="abstract-subheading">Findings</jats:title> <jats:p>This study found that internal auditors of the GLCs had a high level of competency in performing audit engagements and were able to detect unethical practices in the companies. The majority of the internal auditors also had a high level of objectivity and integrity when faced with unethical behaviour during audit engagements.</jats:p> </jats:sec> <jats:sec> <jats:title content-type="abstract-subheading">Research limitations/implications</jats:title> <jats:p>This study provided strong evidence that the internal auditors of Malaysian GLCs strongly complied with IIA Code of Ethics. Besides, they were also aware of the unethical behaviour which occurred within their organizations. However, this study is limited to the internal auditors in GLCs, while the questions of the survey instrument are restricted to the elements of integrity, objectivity and professional competencies of internal auditors.</jats:p> </jats:sec> <jats:sec> <jats:title content-type="abstract-subheading">Practical implications</jats:title> <jats:p>This study highlights the level of internal-auditor competency and adherence to the IIA’s International Standards for the Professional Practice of Internal Auditing (ISPPIA) and IIA’s Practice Guide to identify unethical behaviour within the Malaysian GLCs.</jats:p> </jats:sec> <jats:sec> <jats:title content-type="abstract-subheading">Originality/value</jats:title> <jats:p>This study is original as it focusses on GLCs which did not get much attention from previous researchers, particularly the GLCs that operate in a developing country such as Malaysia.</jats:p> </jats:sec> Empirical findings from Malaysian Government-linked companies Internal auditor’s compliance to code of ethics : Empirical findings from Malaysian Government-linked companies Journal of Financial Crime
spellingShingle Alias, Noor Furzanne, Nawawi, Anuar, Salin, Ahmad Saiful Azlin Puteh, Journal of Financial Crime, Internal auditor’s compliance to code of ethics : Empirical findings from Malaysian Government-linked companies, Law, General Economics, Econometrics and Finance
title Internal auditor’s compliance to code of ethics : Empirical findings from Malaysian Government-linked companies
title_full Internal auditor’s compliance to code of ethics : Empirical findings from Malaysian Government-linked companies
title_fullStr Internal auditor’s compliance to code of ethics : Empirical findings from Malaysian Government-linked companies
title_full_unstemmed Internal auditor’s compliance to code of ethics : Empirical findings from Malaysian Government-linked companies
title_short Internal auditor’s compliance to code of ethics : Empirical findings from Malaysian Government-linked companies
title_sort internal auditor’s compliance to code of ethics : empirical findings from malaysian government-linked companies
title_sub Empirical findings from Malaysian Government-linked companies
title_unstemmed Internal auditor’s compliance to code of ethics : Empirical findings from Malaysian Government-linked companies
topic Law, General Economics, Econometrics and Finance
url http://dx.doi.org/10.1108/jfc-07-2017-0066