The missing piece: bridging the gap between importance and performance of internal controls in Malaysian statutory bodies

• 出版年: Public Organization Review
• 第一著者: 2-s2.0-86000644316
• フォーマット: 論文
• 言語: English
• 出版事項: Springer 2025
• オンライン･アクセス: https://www.scopus.com/inward/record.uri?eid=2-s2.0-86000644316&doi=10.1007%2fs11115-025-00831-2&partnerID=40&md5=2c5d1ce52a8ad4bc484fdec0ae0ba5e5
• ISSN: 15667170
• DOI: 10.1007/s11115-025-00831-2

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. © The Author(s), under exclusive licence to Springer Science+Business Media, LLC, part of Springer Nature 2025.