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Internal Audit Practices Of Listed Construction Companies In Malaysia: Some Preliminary Evidence

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Author Info

  • Damien LEE

    ()
    (Swinburne University of Technology Sarawak Campus Jalan Simpan Tiga Malaysia)

  • Issham ISMAIL

    ()
    (Swinburne University of Technology Sarawak Campus Jalan Simpan Tiga Malaysia)

  • Daniela MITRAN

    ()
    (Athenaeum University Bucharest)

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    Abstract

    This study aims to find out the current internal audit practices of listed construction companies in Malaysia is in compliance with newly released International Professional Practice Framework (IPPF) standards. IPPF standards were recently updated in January 2009 and there are drastic changes from January 2002 version. This event has motivated the study to investigate whether current internal audit practice is in line with newly released standards. More than half of listed construction company who runs internal audit function in-house complied with IPPF standards.

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    Bibliographic Info

    Article provided by Athenaeum University of Bucharest in its journal Internal Auditing and Risk Management.

    Volume (Year): 3 (2010)
    Issue (Month): 19 (September)
    Pages: 65 - 73

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    Handle: RePEc:ath:journl:tome:19:y:2010(iii):i:19:p:65-73

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    Web page: http://www.univath.ro/facultati/facultatea_de_stiinte_economice
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    Related research

    Keywords: Internal audit; corporate governance; IPPF standards; Malaysia;

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