Internal control implementation in higher education institutions: determinants, obstacles and contributions toward governance practices and fraud mitigation
ISSN: 1359-0790
Article publication date: 8 March 2021
Issue publication date: 10 January 2022
Abstract
Purpose
This study aims to investigate internal control (IC) implementation in higher education institutions (HEIs). This study also explores determinants, obstacles and contributions of IC implementation within HEIs.
Design/methodology/approach
The study uses a qualitative research method by conducting semi-structured interviews with internal auditors of HEIs.
Findings
This study found a difference of IC among all HEIs in terms of design. IC implementation is perceived to have a positive contribution to accountability enhancement and fraud mitigation. Several determinants and obstacles faced by HEIs in implementing IC are presented in the paper.
Practical implications
The IC has to be operated effectively to achieve its benefit. However, not all HEIs implement IC properly.
Originality/value
This paper is a pioneer study that raises IC implementation in HEIs and its role in governance practices and corruption mitigation.
Keywords
Citation
Sofyani, H., Abu Hasan, H. and Saleh, Z. (2022), "Internal control implementation in higher education institutions: determinants, obstacles and contributions toward governance practices and fraud mitigation", Journal of Financial Crime, Vol. 29 No. 1, pp. 141-158. https://doi.org/10.1108/JFC-12-2020-0246
Publisher
:Emerald Publishing Limited
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