General level of compliance on internal auditors’ code of ethics in five Malaysian listed government linked companies / Noor Furzanne Alias

The purpose of this applied research is primarily to identify the level of compliance of internal auditors in five selected listed Government Linked Companies (GLCs) to the Institute of Internal Auditors (I I A) Code of Ethics in detecting unethical behaviour and their awareness on unethical practic...

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主要作者:	Alias, Noor Furzanne
格式:	Thesis
语言:	English
出版:	2014
主题:	Standards Internal auditing
在线阅读:	https://ir.uitm.edu.my/id/eprint/14091/1/TM_NOOR%20FURZANNE%20ALIAS%20AC%2014_5.pdf
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id	my-uitm-ir.14091
record_format	uketd_dc
spelling	my-uitm-ir.140912022-03-30T06:35:53Z General level of compliance on internal auditors’ code of ethics in five Malaysian listed government linked companies / Noor Furzanne Alias 2014-06 Alias, Noor Furzanne Standards Internal auditing The purpose of this applied research is primarily to identify the level of compliance of internal auditors in five selected listed Government Linked Companies (GLCs) to the Institute of Internal Auditors (I I A) Code of Ethics in detecting unethical behaviour and their awareness on unethical practices in the organisation they are working in. Corporate scandals involved GLCs in Malaysia have increased the public queries on the competencies of internal auditors in reviewing the business process of the organisation. Hence, the research will try to identify whether the internal auditors in selected listed GLCs are competent in conducting audit engagement. The researcher also attempted identify whether the internal auditors in selected listed GLCs are aware on unethical practices/behaviour in the organisation they are working in. The results of the research shows that there is some evidence to indicate that internal auditors of the five selected listed GLCs are aware about the unethical practices in their organisation. The conclusion of this study shows that the internal auditors in five elected listed GLCs hold high level of compliance to the HA’s Code of Ethics in conducting audit engagement and identifying unethical practices. However, the findings suggest that the internal auditors should attend training and courses organised by the IIA, MACC and ACFE to increase and improve their knowledge on ethics and fraud in corporate sector. 2014-06 Thesis https://ir.uitm.edu.my/id/eprint/14091/ https://ir.uitm.edu.my/id/eprint/14091/1/TM_NOOR%20FURZANNE%20ALIAS%20AC%2014_5.pdf text en public mphil masters Universiti Teknologi MARA Faculty of Accountancy Nawawi, Anuar (Dr.)
institution	Universiti Teknologi MARA
collection	UiTM Institutional Repository
language	English
advisor	Nawawi, Anuar (Dr.)
topic	Standards Internal auditing
spellingShingle	Standards Internal auditing Alias, Noor Furzanne General level of compliance on internal auditors’ code of ethics in five Malaysian listed government linked companies / Noor Furzanne Alias
description	The purpose of this applied research is primarily to identify the level of compliance of internal auditors in five selected listed Government Linked Companies (GLCs) to the Institute of Internal Auditors (I I A) Code of Ethics in detecting unethical behaviour and their awareness on unethical practices in the organisation they are working in. Corporate scandals involved GLCs in Malaysia have increased the public queries on the competencies of internal auditors in reviewing the business process of the organisation. Hence, the research will try to identify whether the internal auditors in selected listed GLCs are competent in conducting audit engagement. The researcher also attempted identify whether the internal auditors in selected listed GLCs are aware on unethical practices/behaviour in the organisation they are working in. The results of the research shows that there is some evidence to indicate that internal auditors of the five selected listed GLCs are aware about the unethical practices in their organisation. The conclusion of this study shows that the internal auditors in five elected listed GLCs hold high level of compliance to the HA’s Code of Ethics in conducting audit engagement and identifying unethical practices. However, the findings suggest that the internal auditors should attend training and courses organised by the IIA, MACC and ACFE to increase and improve their knowledge on ethics and fraud in corporate sector.
format	Thesis
qualification_name	Master of Philosophy (M.Phil.)
qualification_level	Master's degree
author	Alias, Noor Furzanne
author_facet	Alias, Noor Furzanne
author_sort	Alias, Noor Furzanne
title	General level of compliance on internal auditors’ code of ethics in five Malaysian listed government linked companies / Noor Furzanne Alias
title_short	General level of compliance on internal auditors’ code of ethics in five Malaysian listed government linked companies / Noor Furzanne Alias
title_full	General level of compliance on internal auditors’ code of ethics in five Malaysian listed government linked companies / Noor Furzanne Alias
title_fullStr	General level of compliance on internal auditors’ code of ethics in five Malaysian listed government linked companies / Noor Furzanne Alias
title_full_unstemmed	General level of compliance on internal auditors’ code of ethics in five Malaysian listed government linked companies / Noor Furzanne Alias
title_sort	general level of compliance on internal auditors’ code of ethics in five malaysian listed government linked companies / noor furzanne alias
granting_institution	Universiti Teknologi MARA
granting_department	Faculty of Accountancy
publishDate	2014
url	https://ir.uitm.edu.my/id/eprint/14091/1/TM_NOOR%20FURZANNE%20ALIAS%20AC%2014_5.pdf
_version_	1783733211174535168

General level of compliance on internal auditors’ code of ethics in five Malaysian listed government linked companies / Noor Furzanne Alias

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