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...
| 出版年: | Public Organization Review |
|---|---|
| 第一著者: | |
| フォーマット: | 論文 |
| 言語: | English |
| 出版事項: |
Springer
2025
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| 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 |