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Watchdogs, Helpers or Protectors? – Internal Auditing in Malaysian Local Government

Ferry, L.; Zakaria, Z.; Slack, R.

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Authors

Z. Zakaria



Abstract

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.

Citation

Ferry, L., Zakaria, Z., & Slack, R. (2017). Watchdogs, Helpers or Protectors? – Internal Auditing in Malaysian Local Government. Accounting Forum, 41(4), 375-389. https://doi.org/10.1016/j.accfor.2017.10.001

Journal Article Type Article
Acceptance Date Oct 4, 2017
Online Publication Date Oct 10, 2017
Publication Date Dec 1, 2017
Deposit Date Oct 4, 2017
Publicly Available Date Mar 29, 2024
Journal Accounting Forum
Print ISSN 0155-9982
Publisher Taylor and Francis Group
Peer Reviewed Peer Reviewed
Volume 41
Issue 4
Pages 375-389
DOI https://doi.org/10.1016/j.accfor.2017.10.001
Public URL https://durham-repository.worktribe.com/output/1347915

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