STUDY ON FACTORS INFLUENCING INTERNAL AUDITORS OF GLC COMPANIES TO WHISTLEBLOW
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Date
2009-05
Authors
SYED MOHO, SYED ABDUL KADIR
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Abstract
Whistle blowing is an action to expose an unethical behaviour. There has
been many companies bankrupt or demolish because of the unethical behaviour such as
misuse of power, money laundering or reframing of account statements for the benefit of
oneself or the company without taking into account the benefit of the stakeholders. The
research is to identify the level of likelihood to whistleblow by internal auditors. Since not
many research done using auditors of GLC companies , this research will focus on the
internal auditors of GLC companies such as Telekom Malaysia, elMS Groups, Tenaga
Nasional Berhad, Petronas dan Maybank and its subsidiaries .Factors analysis includes
gender, position level and exposure to ethics . 60 respondents had completed the given
questionnaire and had been used for the analysis. The study shows that the sample
auditor for this study had high level of the likelihood to whistleblow . From the three
factors analysed , gender and exposure to ethics to have a significant relationship with
level of likelihood to whistleblow. The result of this research will be helpful to the GLC
companies and other audit firm to increase the ethics level of their auditors and to
increase the confidence level of the stake holder and public at large towards their
company.
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Keywords
FACTORS INFLUENCING , GLC COMPANIES