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 bi (2018) Public sector procurement: the effectiveness of monitoring mechanism / Aida Maria Ismail … [et al.]. Asia-Pacific Management Accounting Journal, 13 (2). pp. 1-26. ISSN 2550-1631

Abstract

Issues in public sector procurement have been increasing lately. These issues are related to non-compliance or frauds that have been highlighted each year by the Auditor General. However, there seems to be no effective solutions in overcoming these issues. Therefore, this study attempted to examine the relationship between monitoring mechanisms and procurement issues in the public sector. The monitoring mechanisms that were of focus are the effectiveness of procurement procedures and the role of internal auditors towards issues in public procurement. The finding is that no job rotation in high-risk areas is the top factor that influences public procurement issues. Normally, the absence of job rotations will create opportunities for procurement officers to collude with outsiders to commit fraud. Besides job rotations, the other factors that influence procurement issues are related to components of control activities in the COSO framework. The major finding of the study has shown that both procurement procedures and the role of internal auditors have a negative relationship towards procurement issues in the public sector. However, only procurement procedures have a significant relationship towards procurement issues in the public sector compared to the role of internal auditors. In conclusion, both the monitoring mechanism used in this study in terms of procurement procedures and role of internal auditors affect procurement issues in the public sector.

Metadata

Item Type: Article
Creators:
CreatorsID Num. / Email
Ismail, Aida Mariaaida430@salam.uitm.edu.my
Hasan, Mohammad RizalUNSPECIFIED
Clark, ColinUNSPECIFIED
Mohamed Sadique, Raziah biUNSPECIFIED
Subjects: H Social Sciences > HF Commerce > Accounting. Bookkeeping
H Social Sciences > HF Commerce > Accounting. Bookkeeping > Auditing. Auditors
H Social Sciences > HF Commerce > Accounting. Bookkeeping > Auditing. Auditors > Internal auditing
Divisions: Universiti Teknologi MARA, Selangor > Puncak Alam Campus
Journal or Publication Title: Asia-Pacific Management Accounting Journal
Journal: UiTM Journal > Asia-Pacific Management Accounting Journal (APMAJ)
ISSN: 2550-1631
Volume: 13
Number: 2
Page Range: pp. 1-26
Official URL: http://arionline.uitm.edu.my/ojs/index.php/APMAJ/a...
Item ID: 29726
Uncontrolled Keywords: public sector procurement, procurement issues, monitoring mechanisms, procurement procedure, role of internal auditor
URI: http://ir.uitm.edu.my/id/eprint/29726

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