| 总结: | As COSO and INTOSAI indicate, effective governance in public sector organisations is typified by a well-functioning and robust internal control system that contains five important components: control activities, control environment, information and communication, risk assessment, and monitoring. However, to identify which elements require further development and improvement, the study focused on Malaysian statutory bodies where Chief Executive Officers were surveyed using questionnaires. Of the 291 survey respondents, 194 were successfully gathered and analysed. The internal control system received a high rating of 5.493 on a 7-point Likert scale, indicating effectiveness. While an IPMA showed that all components performed well, Control Activities, Risk Assessment, and Monitoring were relatively less important. It is crucial for statutory bodies, especially internal auditors, to allocate more resources to enhance the importance of these three components, while the Control Environment and Information and Communication could be further strengthened through sustained top management commitment and improvements in information systems. The assessment highlights the potential for further enhancement to achieve even greater effectiveness in the internal control system. © 2023 Published by the ISTES Organization
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