| 要約: | The purpose of this action research is to implement the internal audit methodology to strengthen the governance of Malaysian Communications and Multimedia Commission (MCMC) based in Cyberjaya, Selangor by adopting the internal audit methodology namely COSO Internal Control-Integrated Framework in the internal audit practices intervention. MCMC’s external auditor, Ernst & Young (EY) had identified several shortcomings in the internal audit methodology which required immediate improvement and commitment from IAUD. The objective of this research is to assess the effectiveness of new internal audit methodology in internal audit practices. Upon conducting the knowledge sharing workshop session intervention in Cycle 1 of Action Research, the level of understanding among the internal auditors were increased regarding the COSO Internal Control-Integrated Framework and upon applying the COSO Internal Control-Integrated Framework in the internal audit practices in Cycle 2 of Action Research, the internal audit methodology is more structured, organized and effective. In line with pragmatism research, both qualitative and quantitative approaches have been used in answering the research objectives. The reflection gained from this action research is that the knowledge sharing workshop intervention has impacted positively in improving the level of understanding among the internal auditors regarding the COSO Internal Control-Integrated Framework and new internal audit methodology is more structured, organized, and effective as compared to the risk-based internal audit.
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