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

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  • Nurhidayah Yahya

    (Universiti Teknologi MARA)

  • Maslinawati Mohamad

    (Universiti Teknologi MARA)

Abstract

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.

Suggested Citation

  • Nurhidayah Yahya & Maslinawati Mohamad, 2025. "The missing piece: bridging the gap between importance and performance of internal controls in Malaysian statutory bodies," Public Organization Review, Springer, vol. 25(2), pages 717-732, June.
    • Handle: RePEc:kap:porgrv:v:25:y:2025:i:2:d:10.1007_s11115-025-00831-2
    DOI: 10.1007/s11115-025-00831-2
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