Zarina Zakaria

Internal auditors: their role in the institutions of higher education in Malaysia

Purpose – To provide evidence on the establishment of the internal audit function in the higher education institutions in Malaysia and also to obtain the perceptions of the management of the higher education institutions towards the role and scope of the internal audit.Design/methodology/approach – Sample consisted of 17 public universities and 49 private universities in Malaysia and variables used by Gordon and Fischer were adopted for this study.Findings – The findings revealed that a substantial number of private institutions of higher education do not have an internal audit function. The study also indicates that the management of both types of institutions have similar perceptions on the role of internal auditors and the important audit areas as there are no significant differences between public and private institutions of higher education.Research limitations/implications – The main limitation of this study is that it only examines whether the scope of internal audit covers the areas mentioned by t...

Framing public governance in Malaysia: Rhetorical appeals through accrual accounting

Highlights • The study focus is rhetorical appeals to logic, credibility and emotion in framing accrual accounting for good governance and anti-corruption.Fig. 1 Implementation Strategies. Source: Accountant General Office (Wan Sulaiman, CAPAM Biennial Conference, 2014).Fig. 2 Critical Success Factors. Source: Accountant General Office (Wan Sulaiman, CAPAM Biennial Conference, 2014).Fig. 3 Governance Framework. Source: Treasury Circular 1.2/2013.• We provide a case study of the adoption of accrual accounting in Malaysia employing the theoretical lens of Goffman frame analysis.• Accrual accounting can potentially improve governance and anti-corruption, but is not a panacea; other institutions also need to be strong.• The discourses around adoption of accrual accounting point to the potential of accounting for broader social outcomes. Abstract In government, the challenges of governance and anti-corruption are exacerbated by accounting not being fit for purpose. In developing countries, many governments adopt accrual accounting as a panacea. Drawing on Goffmans frame analysis, and rhetorical appeals to logic, credibility and emotion, this paper examines the adoption of accrual accounting in Malaysia. It was found accrual accounting has potential for keying governance and anti-corruption. However, rhetorical appeals that attempt to legitimate neo-liberalism and engender public support in the name of progress were hindered by perceptions of endemic corruption and relatively weak democratic institutions of ‘good’ governance common to developing countries.

Watchdogs, helpers or protectors? – Internal auditing in Malaysian Local Government

Abstract This paper examines internal auditor roles to support public governance in a developing country context, through interviews with chief audit executives across 17 Malaysian Local Government Authorities. Drawing on critical theory, the research shows that internal auditors seek to legitimise their position through compliance (watchdog) and performance (helper and protector) audits. At the micro level of practices, in performing these dual roles, internal auditors are not colonised by governance rules and managerial influence, but instead are enabled by them to perform communicative action. Nevertheless, this was undermined by financial and managerial capacity issues that are a challenge in developing countries.