Internal audit in the state and local governments of Malaysia

Abstract

In recent years, entities in both the public and private sectors have experienced many new challenges and demands resulting from the combination of a harsh economic climate and rapid developments in technology, market conditions and globalization. Toensure the survival of these organizations, internal auditing has increasingly been viewed by regulators, directors of listed companies and governing members of many public sector entities world-wide as one of the solutions. Specifically, the need for strong 'corporate governance' in the management of corporations and public sector enterprises has focussed attention on the internal audit function. Good corporate governance demands sound financial and operational control over the activities of an entity.

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