ASSESSMENT OF THE PRACTICES OF INTERNAL CONTROL SYSTEM IN THE PUBLIC SECTORS OF MALAYSIA
AbstractThis study attempts to assess the status of current practices of internal controlsystem in different service schemes of the public sector in Malaysia. Thisstudy collected primary data through a set of questionnaires given to theheads of 109 departments and agencies under 24 federal ministries, includingthe Prime Minister Department, in Malaysia. The data were collected onthe basis of the opinion on 10 factors of internal control practices in thedepartment or agency using a seven-point Likert scale. The data wereanalyzed using descriptive statistics and factor analysis. The reliability ofthe data was tested using the Cronbach’s alpha test, and the validity of thedata was tested by checking the normality of data through the Shapiro–Wilktest and graphical method. Overall, 86.2% of the respondents mentionedthat they practiced internal control system in their department. However,the priority of these 10 factors of internal control differs among the serviceschemes. The internal control system of the financial scheme group isstrong, but its emphasis on the documentation is only average. By contrast,the internal control in the engineering, information system, education, andmedical and health schemes is below the overall average internal controlscore. The public sector in Malaysia should focus more on internal controland its proper assessment system to become a reliable and efficient sector.
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