Public sector procurement: the effectiveness of monitoring mechanism / Aida Maria Ismail ... [et al.]

Ismail, Aida Maria and Hasan, Mohammad Rizal and Clark, Colin and Mohamed Sadique, Raziah (2018) Public sector procurement: the effectiveness of monitoring mechanism / Aida Maria Ismail ... [et al.]. Asia-Pacific Management Accounting Journal (APMAJ), 13 (2). pp. 147-172. ISSN 2550-1631

Abstract

Issues in public sector procurement have been increasing lately. These issues either related to non-compliance or frauds have been highlighted each year by Auditor General. However, there are seems that no effective solutions in overcoming these issues. Therefore, this study attempts to examine the relationship between monitoring mechanisms and procurement issues in public sectors. The monitoring mechanisms that were focus are on the effectiveness of procurement procedure and the role of internal auditors towards issues in public procurement. The finding of the research has found that no job rotation in the high-risk area is the top factor that influences public procurement issues. Normally, without job rotations, it will create opportunities for procurement officers to collude with outsiders to commit fraud. Besides job rotation, the other factors that influence procurement issues are related with components of control activities in the COSO framework. The major finding of the study has shown that both procurement procedure and role of internal auditor do have negative relationship towards procurement issues in public sector. However, only procurement procedure has significant relationship towards procurement issues in public sector compared to the role of internal auditors. In conclusion, both monitoring mechanism use in this study in terms of procurement procedure and role of internal auditors have affect procurement issues in public sector.

Metadata

Item Type: Article
Creators:
CreatorsID Num. / Email
Ismail, Aida Mariaaida430@salam.uitm.edu.my
Hasan, Mohammad RizalUNSPECIFIED
Clark, ColinUNSPECIFIED
Mohamed Sadique, RaziahUNSPECIFIED
Subjects: H Social Sciences > HD Industries. Land use. Labor > Management. Industrial Management
Divisions: Universiti Teknologi MARA, Shah Alam > Accounting Research Institute (ARI)
Journal or Publication Title: Asia-Pacific Management Accounting Journal (APMAJ)
Journal: UiTM Journal > Asia-Pacific Management Accounting Journal (APMAJ)
ISSN: 2550-1631
Volume: 13
Number: 2
Page Range: pp. 147-172
Item ID: 29580
Uncontrolled Keywords: Public sector procurement, Procurement issues, Monitoring mechanisms
URI: http://ir.uitm.edu.my/id/eprint/29580

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