Effectiveness of internal audit: ensuring public sector accountability and integrity / Nor Raihana Asmar Mohd Noor ...[et al.]

Good governance in public administration does have the positive impacts to the public. Government practices and implements good service delivery because they want to uphold the status of public servant as it is the main obligation of government to serve the best to the public. These activities are monitored by the internal audit to achieve accountability and integrity, to improve the implementation of government programs and to develop confidence among citizens and stakeholders as well as to cater to any risk of mismanagement of public fund. This paper focuses on reviewing the previous literatures in determining the determinants in assessing the effectiveness of internal auditing process in the public sector. Therefore, this paper uses secondary data in gathering the information relating to the internal audit to accomplish the objectives of this study. This paper further expands and develops the literature on the role and effectiveness of internal auditing to enhance public sector accountability and integrity. Eventhough the paper is conceptual, but it also concludes the factors that contribute to the effectiveness of internal audit. Therefore, this study finds that the effectiveness of internal audit in public sector can be measured through several factors such as auditors’ competency, independence of internal auditor and management support to the role of the internal auditor

Service Quality and Customer Satisfaction: Halal Certificate Application in Malaysia / Mariam Setapa...[et al.]

In order to achieve a global scale of economic growth, products or services must comply with standards and requirements that will enable them to be recognised as halal and safe for consumption. As a halal certificate provider, the Islamic Development Department of Malaysia (JAKIM) at the national level, or Jabatan Hal Ehwal Agama Islam Kelantan (JHEAIK) at the state level, is responsible for granting and certifying halal certification for applicants within a specified period. Serving and dealing with applicants or customers require some skills and knowledge because it is a part of their role in the service sector. Thus, this paper intends to study customer satisfaction during halal certificate application, and the respondents came from various backgrounds of businesses. Data were gathered from 77 respondents who attended a course organised by JHEAIK and were analysed using SmartPLS 3.2.1 software. The result suggests that tangibles and reliability determine customer satisfaction during halal certificate application, while responsiveness was not a factor in determining satisfaction among customers