Application Of Coso Framework In Whistle-Blowing Activities Of Public Higher-Learning Institutions

PurposeThe purpose of this study is to determine whether higher-learning institutions have sufficient internal controls to manage whistle-blowing or similar means when encountering repetitive complaints requiring similar corrective actions. This study attempts to classify complaints as per categories, criteria and components of the COSO framework using a checklist called self-assessment checklist of internal control kits so that complaint activities can be efficiently and effectively managed.Design/methodology/approachAs a case study, one public university in Malaysia was selected, and 740 complaints were examined over a four-year period. Two methods of data collection, namely, document analysis and interviews, were used.FindingsThis study found no internal controls established to oversee the complaints that were received. Hence, repetitive complaints were received for similar areas and functions over a period. The application of COSO framework on complaints and whistle-blowing activities, however, led to more organised and visible problems; therefore, effective corrective and preventive action may be conducted.Originality/valueThis study is original because it focuses on the current practices of internal control in government entities, particularly for organisations that operate as higher-learning institutions, which is scarce in the literature. In addition, this study analysed the drawbacks of internal control systems, especially in dealing with whistle-blower reports and complaints by referring to the list of complaints made by their stakeholders.