Assessing the information content of the Statement of Internal Control (SIC) of PLC's in Malaysia : a qualitative perspective / Masetah Ahmad Tarmizi

This study is conducted because there is no specific format imposed on the Statement of Internal Control (SIC) and there is sufficient observation to implicate that some of the PLC's adopted the "cut and paste" process in the preparation of the SIC. Particularly, this study ailTIs...

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Main Author:	Ahmad Tarmizi, Masetah
Format:	Thesis
Language:	English
Published:	2006
Subjects:	Periodicals Societies Serials
Online Access:	https://ir.uitm.edu.my/id/eprint/3553/1/TM_MASETAH%20AHMAD%20TARMIZI%20AC%2006_5%201.pdf
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id	my-uitm-ir.3553
record_format	uketd_dc
spelling	my-uitm-ir.35532016-09-08T01:16:52Z Assessing the information content of the Statement of Internal Control (SIC) of PLC's in Malaysia : a qualitative perspective / Masetah Ahmad Tarmizi 2006 Ahmad Tarmizi, Masetah Periodicals. Societies. Serials This study is conducted because there is no specific format imposed on the Statement of Internal Control (SIC) and there is sufficient observation to implicate that some of the PLC's adopted the "cut and paste" process in the preparation of the SIC. Particularly, this study ailTIs to achieve four objectives, firstly; to develop an Internal Control framework, secondly; to assess the information content of Malaysian's SIC, thirdly; to analyze the trend of the information content score and fourthly; to rank companies based on the information content of their SIC. This study chose companies listed with the Second Board as the sample frame and used content analysis and EXCEL Microsoft Office to produce graphs and charts. The significance of this study is mainly the provision of a suitable internal control framework that could be used by PLC's when they prepare the SIC. Secondly, these studies aim to recognize the information to be included within the SIC. Through analysis, this study found that PLC's provided more information on the control structure and environment with an average score exceeding 60% for all the years under reviews. This is followed by the information on risk ITIanagelTIent framework, objectives of the company to maintain a sound internal control system and roles & responsibilities the BOD, Audit committee and Internal Audit departlnent 2006 Thesis https://ir.uitm.edu.my/id/eprint/3553/ https://ir.uitm.edu.my/id/eprint/3553/1/TM_MASETAH%20AHMAD%20TARMIZI%20AC%2006_5%201.pdf text en public masters Universiti Teknologi MARA Faculty of Accountancy
institution	Universiti Teknologi MARA
collection	UiTM Institutional Repository
language	English
topic	Periodicals Societies Serials
spellingShingle	Periodicals Societies Serials Ahmad Tarmizi, Masetah Assessing the information content of the Statement of Internal Control (SIC) of PLC's in Malaysia : a qualitative perspective / Masetah Ahmad Tarmizi
description	This study is conducted because there is no specific format imposed on the Statement of Internal Control (SIC) and there is sufficient observation to implicate that some of the PLC's adopted the "cut and paste" process in the preparation of the SIC. Particularly, this study ailTIs to achieve four objectives, firstly; to develop an Internal Control framework, secondly; to assess the information content of Malaysian's SIC, thirdly; to analyze the trend of the information content score and fourthly; to rank companies based on the information content of their SIC. This study chose companies listed with the Second Board as the sample frame and used content analysis and EXCEL Microsoft Office to produce graphs and charts. The significance of this study is mainly the provision of a suitable internal control framework that could be used by PLC's when they prepare the SIC. Secondly, these studies aim to recognize the information to be included within the SIC. Through analysis, this study found that PLC's provided more information on the control structure and environment with an average score exceeding 60% for all the years under reviews. This is followed by the information on risk ITIanagelTIent framework, objectives of the company to maintain a sound internal control system and roles & responsibilities the BOD, Audit committee and Internal Audit departlnent
format	Thesis
qualification_level	Master's degree
author	Ahmad Tarmizi, Masetah
author_facet	Ahmad Tarmizi, Masetah
author_sort	Ahmad Tarmizi, Masetah
title	Assessing the information content of the Statement of Internal Control (SIC) of PLC's in Malaysia : a qualitative perspective / Masetah Ahmad Tarmizi
title_short	Assessing the information content of the Statement of Internal Control (SIC) of PLC's in Malaysia : a qualitative perspective / Masetah Ahmad Tarmizi
title_full	Assessing the information content of the Statement of Internal Control (SIC) of PLC's in Malaysia : a qualitative perspective / Masetah Ahmad Tarmizi
title_fullStr	Assessing the information content of the Statement of Internal Control (SIC) of PLC's in Malaysia : a qualitative perspective / Masetah Ahmad Tarmizi
title_full_unstemmed	Assessing the information content of the Statement of Internal Control (SIC) of PLC's in Malaysia : a qualitative perspective / Masetah Ahmad Tarmizi
title_sort	assessing the information content of the statement of internal control (sic) of plc's in malaysia : a qualitative perspective / masetah ahmad tarmizi
granting_institution	Universiti Teknologi MARA
granting_department	Faculty of Accountancy
publishDate	2006
url	https://ir.uitm.edu.my/id/eprint/3553/1/TM_MASETAH%20AHMAD%20TARMIZI%20AC%2006_5%201.pdf
_version_	1783733097513091072

Assessing the information content of the Statement of Internal Control (SIC) of PLC's in Malaysia : a qualitative perspective / Masetah Ahmad Tarmizi

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