Prof. Madya Dr. Nurisyal, Muhamad and Prof. Dr. Suhaily, Mohd Ramly (2024) Global Business and Management Research: An International Journal - 2024 : Internal Control On Public Organisation Performance: A SmartPLS Analysis Using COSO Framework. Global Business and Management Research: An International Journal, 16 (4). pp. 340-356. ISSN 1947-5667
![[img]](https://eprints.kuptm.edu.my/style/images/fileicons/text.png) |
Text
89. Internal Control On Public Organisation Performance_ A SmartPLS Analysis Using COSO Framework.pdf Download (342kB) |
Abstract
Purpose: The study purpose is to evaluate the impact of various components of internal control systems on the performance of government organisations. Using the COSO framework to assess the relationship between these components and organisational performance. Furthermore, we employ Structural Equation Modeling (SEM) with the SmartPLS software as the method of analysis. Design/methodology/approach: Data for this research was collected from 343 state government departments out of 459, representing a return rate of 74.7%, through the administration of questionnaires. We utilized the COSO framework as a global method for evaluating the effectiveness of internal control systems. SmartPLS was employed for structural equation modeling to analyze the relationships between the COSO components and performance. Findings: Our findings reveal that each component of the COSO framework positively influences performance within the government organisations under investigation. Notably, the control environment is identified as the component that significantly impacts overall performance, as validated through SmartPLS analysis. Research limitations/implications: The study shows the relationship between internal control systems and performance in government departments, it is important to acknowledge that there are some limitations. These may include potential biases in questionnaire responses and the specific context of the surveyed government departments. Future research could explore additional variables or sectors to further enhance our understanding through advanced SEM techniques. Practical implications: The research underscores the importance for public sector organisations, particularly government departments, to prioritize the quality of employees and leadership. Focusing on these aspects can significantly contribute to the success of internal control systems, as confirmed by SmartPLS analysis, thereby enhancing the achievement of organizational objectives. Originality/value: This study applied the COSO framework to assess internal control systems within government organisations and their impact on performance. The utilization of SmartPLS as an advanced analytical method further enhances the findings.
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | Internal control systems, Malaysia, Performance assessment, SmartPLS analysis, COSO framework |
| Divisions: | Institute of Graduate Studies (IGS) |
| Depositing User: | LIBRARY1 UPTM |
| Date Deposited: | 30 Jun 2025 01:14 |
| Last Modified: | 30 Jun 2025 01:14 |
| URI: | http://eprints.kuptm.edu.my/id/eprint/4710 |
Actions (login required)
 |
View Item |