Ketidakpatuhan Kualiti Standard Kawalan Dalaman dalam Pengurusan Perolehan Kerajaan: Faktor Penyebab Berlakunya Fraud

Abstract

ABSTRAK

Standard kauliti kawalan dalaman yang telah ditetapkan oleh Model COSO (Committee of Sponsoring Organizations of the Treadway Commission) dapat membantu Kerajaan Persekutuan membangunkan garis panduan dalam pengurusan perolehan kerajaan yang berkesan. Kajian ini dijalankan bagi mengenalpasti fraud di sepanjang alir kerja pengurusan perolehan kerajaan, menilai sejauh mana ketidakpatuhan standard kawalan dalaman dan mengenalpasti faktor-faktor yang menyebabkan berlakunya fraud. Kaedah menganalisis dokumentasi, temubual dan pemerhatian telah dijalankan bagi mengenalpasti fraud dan tahap pematuhan standard kualiti kawalan dalaman tersebut. Laporan Ketua Audit Negara bagi tahun 2014 hingga 2016 telah dianalisis manakala sembilan (9) pegawai kerajaan yang terlibat dengan pengurusan perolehan kerajaan di Malaysia telah ditemubual dan diperhatikan secara harian. Kajian mendapati fraud sering berlaku di Zon B (penilaian) dan Zon C (pengesahan) dalam alir kerja pengurusan perolehan kerajaan secara sebut harga dan tender yang majoritinya terdiri daripada pegawai kerajaan di Gred 41 dan ke atas. Kajian ini juga mendapati terdapat pematuhan yang baik terhadap tiga (3) daripada lima (5) komponen standard kualiti kawalan dalaman tersebut kecuali maklumat dan komunikasi serta aktiviti pemantauan. Selain itu, faktor-faktor lain yang menyebabkan berlakunya fraud dalam pengurusan perolehan kerajaan juga telah dikenalpasti merangkumi campurtangan kuasa politik, dasar-dasar kerajaan dan penguatkuasaan pekeliling-pekeliling khas. Kajian ini didapati boleh dijadikan asas baharu kepada Kerajaan Persekutuan dalam menambakbaik dan memastikan keberkesanan tadbir urus kawalan dalaman dalam pengurusan perolehan kerajaan seterusnya, meningkatkan perkhidmatan kerajaan kepada tahap yang lebih cemerlang.

Kata kunci: Standard kualiti kawalan dalaman; pengurusan perolehan kerajaan; fraud; model COSO

ABSTRACT

Internal control standards set by the COSO Model (Committee of Sponsoring Organizations of the Treadway Commission) can help the Federal Government to develop the guidelines regarding an effective management of government procurement. This study was conducted to identify fraud in government procurement management processes, to assess the non-compliance level of the internal control standard and to identify factors that lead to fraud. To identify fraud and the level of compliance with the quality standards of internal control, methods such as analysing the documentation, interviews and observations were conducted. The Auditor General's Report from 2014 to 2016 was analysed and nine (9) government officers who involved in government procurement management in Malaysia were interviewed and observed on a daily basis. The study found that fraud often occurred in Zone B (appraisal) and Zone C (verification) in the management of government procurement by quotations and tenders, the majority of which consist of government officials with Grade 41 and above. The study also shown that there was good compliance in three (3) out of five (5) internal control standards component except for information and communication; and monitoring activities. In addition, other factors that caused fraud in the government procurement management processes have also been identified including the interference of political power, government policies, and the enforcement of special circulars. The results of this study can be used as a new foundation for the Federal Government in improving and ensuring the effectiveness of internal control governance in the government management procurement, which in turn, improving government services to a more excellent level.

Keywords: Internal quality control standards; government procurement management; fraud; model COSO