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 |
| author |
Yahya Nurhidayah; Mohamad Maslinawati |
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| spellingShingle |
Yahya Nurhidayah; Mohamad Maslinawati The missing piece: bridging the gap between importance and performance of internal controls in Malaysian statutory bodies Public Administration |
| author_facet |
Yahya Nurhidayah; Mohamad Maslinawati |
| author_sort |
Yahya |
| spelling |
Yahya, Nurhidayah; Mohamad, Maslinawati The missing piece: bridging the gap between importance and performance of internal controls in Malaysian statutory bodies PUBLIC ORGANIZATION REVIEW English Article; Early Access 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. SPRINGERNATURE 1566-7170 1573-7098 2025 10.1007/s11115-025-00831-2 Public Administration WOS:001439853600001 https://www-webofscience-com.uitm.idm.oclc.org/wos/woscc/full-record/WOS:001439853600001 |
| title |
The missing piece: bridging the gap between importance and performance of internal controls in Malaysian statutory bodies |
| title_short |
The missing piece: bridging the gap between importance and performance of internal controls in Malaysian statutory bodies |
| title_full |
The missing piece: bridging the gap between importance and performance of internal controls in Malaysian statutory bodies |
| title_fullStr |
The missing piece: bridging the gap between importance and performance of internal controls in Malaysian statutory bodies |
| title_full_unstemmed |
The missing piece: bridging the gap between importance and performance of internal controls in Malaysian statutory bodies |
| title_sort |
The missing piece: bridging the gap between importance and performance of internal controls in Malaysian statutory bodies |
| container_title |
PUBLIC ORGANIZATION REVIEW |
| language |
English |
| format |
Article; Early Access |
| description |
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. |
| publisher |
SPRINGERNATURE |
| issn |
1566-7170 1573-7098 |
| publishDate |
2025 |
| container_volume |
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| container_issue |
|
| doi_str_mv |
10.1007/s11115-025-00831-2 |
| topic |
Public Administration |
| topic_facet |
Public Administration |
| accesstype |
|
| id |
WOS:001439853600001 |
| url |
https://www-webofscience-com.uitm.idm.oclc.org/wos/woscc/full-record/WOS:001439853600001 |
| record_format |
wos |
| collection |
Web of Science (WoS) |
| _version_ |
1828987783911309312 |