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

Author

Listed:
  • 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)

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.

Suggested Citation

  • Damien LEE & Issham ISMAIL & Daniela MITRAN, 2010. "Internal Audit Practices Of Listed Construction Companies In Malaysia: Some Preliminary Evidence," Internal Auditing and Risk Management, Athenaeum University of Bucharest, vol. 3(19), pages 65-73, September.
  • Handle: RePEc:ath:journl:tome:19:y:2010(iii):i:19:p:65-73
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    Keywords

    Internal audit; corporate governance; IPPF standards; Malaysia;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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