Watchdogs, Helpers or Protectors? – Internal Auditing in Malaysian Local Government

Ferry, L.; Zakaria, Z.; Slack, R.

Abstract

This paper examines internal auditor roles to support public governance in a developing country context, through interviews with chief audit executives across 17 Malaysian Local Government Authorities. Drawing on critical theory, the research shows that internal auditors seek to legitimise their position through compliance (watchdog) and performance (helper and protector) audits. At the micro level of practices, in performing these dual roles, internal auditors are not colonised by governance rules and managerial influence, but instead are enabled by them to perform communicative action. Nevertheless, this was undermined by financial and managerial capacity issues that are a challenge in developing countries.

Citation

Ferry, L., Zakaria, Z., & Slack, R. (2017). Watchdogs, Helpers or Protectors? – Internal Auditing in Malaysian Local Government. Accounting Forum, 41(4), 375-389. https://doi.org/10.1016/j.accfor.2017.10.001

• Journal Article Type: Article
• Acceptance Date: Oct 4, 2017
• Online Publication Date: Oct 10, 2017
• Publication Date: Dec 1, 2017
• Deposit Date: Oct 4, 2017
• Publicly Available Date: Apr 10, 2019
• Journal: Accounting Forum
• Print ISSN: 0155-9982
• Electronic ISSN: 1467-6303
• Publisher: Taylor and Francis Group
• Peer Reviewed: Peer Reviewed
• Volume: 41
• Issue: 4
• Pages: 375-389
• DOI: https://doi.org/10.1016/j.accfor.2017.10.001
• Public URL: https://durham-repository.worktribe.com/output/1347915