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https://www.um.edu.mt/library/oar/handle/123456789/8132| Title: | The role, function and effectiveness of the IAID : an assessment |
| Authors: | Bartolo, Maria |
| Keywords: | Auditing, Internal -- Malta Corporations -- Accounting -- Corrupt practices -- Malta Corporations -- Accounting -- Law and legislation -- Malta |
| Issue Date: | 2015 |
| Abstract: | PURPOSE: This study sets out to assess how the IAID is operating in the public sector. It aims at ascertaining the structure of IAID, its various roles and functions within the public sector and evaluates the relevant significance of each unit. In light of this, the effectiveness of this Department is assessed from through two main areas; operations and the agility of the IAID’s Officials. DESIGN: These objectives were achieved by conducting eighteen semistructured interviews with PS and other clients of IAID, complemented by fifteen questionnaires distributed to fifteen IAID’s officials. FINDINGS: Findings indicate that major loopholes exist within the IAID including; informal organizational structure, deficiency of resources, inconsistencies in procedures and evident internal tension. Furthermore, this study affirms that a major difference exists between the different units within IAID particularly the IAU and the EUU. CONCLUSIONS: The study ascertains that the IAID had improved significantly throughout the years however there is room for improvement particularly in the IAU as it lacks the efficacy that is evident in the EUU. The prevalent obstacle to the effectiveness of this unit is the lack of strict regulations and deadlines regarding national funds. It is also concluded that propositions to change the structure of the IAID are in place. VALUE: The work of the IAID has significant impact on the accountability of the public sector in Malta thus it is hoped that this study will encourage further improvement in this Department, particularly in line to the recommendations that emerged from this study. |
| Description: | M.ACCTY. |
| URI: | https://www.um.edu.mt/library/oar//handle/123456789/8132 |
| Appears in Collections: | Dissertations - FacEma - 2015 Dissertations - FacEMAAcc - 2015 |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| 15MACC010.pdf Restricted Access | 7.84 MB | Adobe PDF | View/Open Request a copy |
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