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Evaluation of the Internal Control Systems in the Malaysian Public Sector

Table 1: COSO Framework Approach in Malaysian Government Departments

Component Method Control Application
Control Environment Tone at the top Regulation 1993, General Orders, Service Circulars, Circular Letters, Regulations
Competency
Integrity values
Rules and regulation
     
Risk Assessment Potential risks National Audit Department
Effective allocation of resources
     
Control Activities Segregation of Duties Public Service Department
Records Regulation 1993, General Orders, Service Circulars, Circular Letters, Regulations
     
Information and Communication Reporting mechanism Government structure
     
Monitoring Performance achievement HRMIS
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