The missing piece: bridging the gap between importance and performance of internal controls in Malaysian statutory bodies
Do Malaysian statutory bodies have a blind spot in their internal controls? This study uses Importance-Performance Map Analysis to investigate. While the system is rated highly effective, a critical gap is found: Control Activities, Risk Assessment, and Monitoring are undervalued despite strong perf...
| 发表在: | PUBLIC ORGANIZATION REVIEW |
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| Main Authors: | , , |
| 格式: | Article; Early Access |
| 语言: | English |
| 出版: |
SPRINGERNATURE
2025
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| 主题: | |
| 在线阅读: | https://www-webofscience-com.uitm.idm.oclc.org/wos/woscc/full-record/WOS:001439853600001 |
| 总结: | Do Malaysian statutory bodies have a blind spot in their internal controls? This study uses Importance-Performance Map Analysis to investigate. While the system is rated highly effective, a critical gap is found: Control Activities, Risk Assessment, and Monitoring are undervalued despite strong performance. This paradox suggests a vulnerability in governance. Insights from 194 Chief Executive Officers highlight the need to strengthen the Control Environment and Information & Communication through leadership and modernised systems. Elevating the perceived importance of Control Activities, Risk Assessment, and Monitoring is essential to fully optimise internal controls in Malaysian statutory bodies. |
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| ISSN: | 1566-7170 1573-7098 |
| DOI: | 10.1007/s11115-025-00831-2 |