Integrated internal audit in management system analysis of manufacturing firms in Malaysia

Noor Aishah, Hassan and Suhaiza Hanim, Mohammad Zailani and Haslida, Abu Hasan and Kamaliah, Salleh (2018) Integrated internal audit in management system analysis of manufacturing firms in Malaysia. In: INTERNATIONAL CONFERENCE ON LAW AND GLOBALIZATION 2018, 21-28 Oct 2018, UNISZA.

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Abstract

The integration of management systems has been rigorously studied with focusing on the process involved within the firms in specific country. Limited research has been done in comparing the integrated internal audit process among the firms in Malaysian manufacturing industry. This paper analyzed and compared the implementation of the integrated internal audit management between different firms in Malaysia which have different certifications of ISO 9001, ISO 14001 and ISO 18001. Although the integration of management systems has been analyzed many times, this study focused on the comparison of firms’ practices of integrated internal audit management. Three cases were studied to analyze the aspects of process and to compare the integrated internal audit process in all firms selected. The findings, although exploratory, indicated that there are differences between the firms, specifically in the internal audit process. Firms with high motivation factors such as stakeholder requirements, demonstrate good in managing resources while implementing integrated internal audit management. The other aspects such as benefits and difficulties highlighted are also similar across the different firms. A qualitative research methodology is applied in this paper.

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