ABSTRACT: Every organization, including the institution of higher learning, has its own vision and objectives to be achieved. However, in running an organization, management cannot avoid unwarranted surprises. Therefore, in reducing these unwanted risks, an organization may rely upon its internal control system. This system is able to help an organization to realize its desired goals and objectives more efficiently. The vision of UMS (Malaysia University of Sabah) is to become an innovative university of the global standing. In realizing this vision, all the academic members of UMS must strive hard to help the university. Apart from strengthening the standard of the quality of academic and research, the recruitment of the academic staff is also crucial. The recruitment of new academic staff must be properly done according to the rules and procedures. The role of internal control must be emphasized in this process. By sharing our experience as the management team, we manage to discuss the process of staff recruitment based on the internal control system in the School of Social Sciences UMS. We found that the internal control is important in choosing the right academic staff for a school or faculty. Five components of internal control must be obeyed in reducing unwarranted risks in the staff recruitment process. We think that the university top management also has given their solid support for the school.

Key words: internal control, institution of higher education, new academic staff, and UMS as innovative and research university.

About the Authors: Associate Professor Dr. Asmady Idris is a Lecturer and Dean at the School of Social Sciences UMS (Malaysia University of Sabah); and Mohd Shaukhi Mohd Radzi, M.A. is also a Lecturer at the School of Social Sciences UMS. For academic purposes, they can be reached at: drasmadyi@gmail.com and mdshaukhi@hotmail.com

How to cite this article? Idris, Asmady & Mohd Shaukhi Mohd Radzi. (2009). “Internal Control in the University Governance: A Case Study of the Malaysia University of Sabah” in SOSIOHUMANIKA: Jurnal Pendidikan Sains Sosial dan Kemanusiaan, Vol.2, No.2 [November], pp.313-322. Bandung, Indonesia: Minda Masagi Press, UNIPA Surabaya, and UMS Kota Kinabalu, Malaysia, ISSN 1979-0112.

Chronicle of article: Accepted (September 16, 2009); Revised (October 17, 2009); and Published (November 20, 2009).

Article “Guidelines for Internal Control Standards for the Public Sector” in INTOSAI, Belgium. Available also at http://intosai.connexcc-hosting.net/blueline/upload/1guiscpubsece.pdf [accessed at Kota Kinabalu, Sabah, Malaysia: 9 October 2009].

Article “Internal Control: Guidance for Directors on the Combined Code” in The Institute of Chartered Accountants in England & Wales. Available also at http://www.cg.org.cn/theory/zlyz/turnbull.pdf [accessed at Kota Kinabalu, Sabah, Malaysia: 9 October 2009].

Article “Internal Control Program: A Plan for Success” in The City University of New York. Available also at http://portal.cuny.edu/cms/id/cuny/documents/informationpage/000814.htm [accessed at Kota Kinabalu, Sabah, Malaysia: 9 October 2009].

Article “Perlembagaan Universiti Malaysia Sabah” in Akta Universiti dan Kolej Universiti 1971, Jil.42, No.9. Kota Kinabalu: Penerbit UMS, 23 April 1998.

Article “The KPMG Review, Internal Control: A Practical Guide” in Envoy Capital Group Inc. Available also at http://www.ecgi.org/codes/documents/kpmg_internal_control_practical_guide.pdf [accessed at Kota Kinabalu, Sabah, Malaysia: 9 October 2009].

Article “Understanding Internal Controls: A Reference Guide for Managing University Business Practices”. Available also at http://www.ucop.edu/ctlacct/under-ic.pdf [accessed at Kota Kinabalu, Sabah, Malaysia: 9 October 2009].

Hj. Hashim, Abu Bakar. (2009). “Modul B: Governance of Higher Education”. Paper presented in the Kursus Penilaian Tahap Kecekapan 6 at the Le Meridien, Kota Kinabalu, Sabah, Malaysia: 16-18 Jun.

UMS [Universiti Malaysia Sabah]. (2008). Blazing a Trail for Higher Education in Sabah: The Strategic Plan for Universiti Malaysia Sabah Towards 2020 and Beyond. Kota Kinabalu: Penerbit UMS [Universiti Malaysia Sabah].