Watchdogs, helpers or protectors? – Internal auditing in Malaysian Local Government
通过对马来西亚17个地方政府的首席审计执行官访谈，研究内部审计人员在发展中国家背景下如何通过合规审计（看门狗）和绩效审计（帮手和保护者）来支持公共治理，并发现财务和管理能力问题削弱了其作用。
This paper examines internal auditor roles to support public governance in a developing country context, through interviews with chief audit executives across 17 Malaysian Local Government Authorities. Drawing on critical theory, the research shows that internal auditors seek to legitimise their position through compliance (watchdog) and performance (helper and protector) audits. At the micro level of practices, in performing these dual roles, internal auditors are not colonised by governance rules and managerial influence, but instead are enabled by them to perform communicative action. Nevertheless, this was undermined by financial and managerial capacity issues that are a challenge in developing countries.