Self-Auditing Efficiency as Risk Identifier in Financial Management Process at CIDB Malaysia

• المؤلف الرئيسي: Shahrulizam, Zainal Abidin
• التنسيق: أطروحة
• اللغة: الإنجليزية; الإنجليزية
• منشور في: 2022
• الموضوعات: HG Finance
• الوصول للمادة أونلاين: https://etd.uum.edu.my/11105/1/Depositpermission-826683.pdf; https://etd.uum.edu.my/11105/2/s826683_01.pdf; https://etd.uum.edu.my/11105/

The confidence of CIDB's Top Management and the CIDB Audit Committee in the financial management of the CIDB state office is at an alarming level. This issue is due to the weakness of the financial management of the CIDB state office. Selfauditing at all CIDB state offices is based on financial management review and control that is used to ensure compliance with Treasury Instructions. The results of the study is hoped can be used as a guidance in the formulation and identification of the risks that exist in the financial management process of the respective state offices. A total of 514 checklists on each of the 14 CIDB state offices were analyzed according to performance measurement methods. The items reviewed were management control, budget control, manual receipt control, money receipt, cash security, allocation control, payment control, store management, procurement control, asset management control and official vehicle management. A systematic Self-Audit of Financial Management process will improve control and assist in identifying the existing Financial management risks at the CIDB State Office and thus reduce the rate of non-compliance with the Financial management process.