The Quality of Chief Risk Officer and Risk Management Practices Impacts towards Internal Control Quality : the Mediating Role of Communication

Chew, Pei Shan (2024) The Quality of Chief Risk Officer and Risk Management Practices Impacts towards Internal Control Quality : the Mediating Role of Communication. Masters thesis, Tunku Abdul Rahman University of Management and Technology.

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Abstract

This study explores the correlation between risk management practices, the quality of Chief Risk Officers (CRO), communication, and internal control quality within Malaysian organisations. The aim of this research is to address this gap by investigating how risk management practices and the quality of CROs affect internal control quality, with communication serving as a mediator in these relationships. Through a corporate governance lens, this study aims to provide valuable insights into understanding and enhancing internal control quality within organisational contexts. The formulated research questions examine the interaction among risk management practices, the quality of CROs, communication, and internal control quality in Malaysia. Using a quantitative, cross-sectional approach, the study will involve 201 respondents from various Malaysian companies, utilising an electronic-based questionnaire (e-survey) distributed through Google Forms. The objectives of the study focus on elucidating the connections between risk management practices, the quality of CROs, and internal control quality, while also investigating the mediating role of communication in these connections. This research contributes to existing literature by bridging the divide between corporate governance and internal control quality. It provides insights that can guide organisational policies and practices aimed at fostering a culture of communication and enhancing internal control quality among employees