Analysing five components of the COSO framework in procurement corruption risk prevention for sustainable public organisational performance

This study examined the effect of COSO framework on public procurement corruption risk prevention in a public organisation. Based on the 2013 COSO framework, this study examined five components namely, control environment, risk assessment, control activities, information and communication and monitoring activities. This study utilised a questionnaire survey on 160 respondents from one public organisation in Malaysia. The results showed that two components, control environment and monitoring activities significantly impact the level of corruption cases. However, risk assessment, information and communication, and control activities have no significant influence on the level of corruption cases. These findings indicate that poor internal control can impact the level of corruption cases in the organisation. Therefore, the findings imply that the public organisation needs more attention to the importance of internal control and all the principles listed in the COSO framework are implemented effectively. The internal control of the public organisation needs further attention to ensure successful public procurement processes and sustain public organisational performance.