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Watchdogs, helpers or protectors? – Internal auditing in Malaysian Local Government.

Ferry, L. and Zakaria, Z. and Zakaria, Z. and Slack, R. (2017) 'Watchdogs, helpers or protectors? – Internal auditing in Malaysian Local Government.', Accounting forum., 41 (4). pp. 375-389.


This paper examines internal auditor roles to support public governance in a developing country context, through interviews with chief audit executives across 17 Malaysian Local Government Authorities. Drawing on critical theory, the research shows that internal auditors seek to legitimise their position through compliance (watchdog) and performance (helper and protector) audits. At the micro level of practices, in performing these dual roles, internal auditors are not colonised by governance rules and managerial influence, but instead are enabled by them to perform communicative action. Nevertheless, this was undermined by financial and managerial capacity issues that are a challenge in developing countries.

Item Type:Article
Full text:(AM) Accepted Manuscript
First Live Deposit - 05 October 2017
Available under License - Creative Commons Attribution Non-commercial No Derivatives.
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Publisher statement:© 2017 This manuscript version is made available under the CC-BY-NC-ND 4.0 license
Record Created:05 Oct 2017 09:43
Last Modified:10 Apr 2019 09:32

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