High Quality Audit Committee-Internal Auditor Relationship – How to Establish One?

Mohammad Noor Hisham Bin Osman

Faculty of Economics and Management, Universiti Putra Malaysia, UPM Serdang, Selangor, Malaysia

Hairul Suhaimi Nahar

College of Economics and Political Science, Sultan Qaboos University, Oman

Zaharuddin Zainal Abidin

Public Works Department of Malaysia (JKR), Malaysia

Peer Review Report

Received Date


Accepted Date


Published Date



Accepted Level

Reviewer’s Comments to Authors

Major Comments

  1. Very important part of any research study is objective. This paper is not framed with any objective it seems. There is no any objective of the study in any part of the paper. Without objective a research study will not be a complete one. So, the author has to add the research objectives of the study.
  2. There is no information on data collection, period of study, techniques used for collecting the data, footnote and findings for the study. The author should focus on the above mentioned parts which are mainly needed for a research study.
  3. It is important to add period which the current study has been done. And also it should be added with the detail of area of study.
  4. There is no information on the research methodology used for the study. Researcher should concentrate on this part and give the methodology of selecting this particular topic.
  5. There is no information on which the study based on primary/secondary/both source of data. It is important to add whether it is first hand study or the research of previous studies.
  6. Title is not concluded properly in the paper. Given information has not come up to the end with proper conclusion. The major purpose of the study is to analyse ‘High Quality Audit Committee-Internal Auditor Relationship – How to Establish One?’ where no area of analysis has been done which satisfying the needs of justify the title.

Minor Comments

  1. Abstract is not fulfilling its purpose. Abstract should cover the complete need of the study. Author is advised to reframe the abstract by adding some information why the particular topic has been chosen and what is the final conclusion from the study.
  2. Non-frequency of the contents is there which are to be given more concentrate for valuable research study.
  3. Introduction part of the study is not fulfilling its part. Detailed introduction regarding the title can be given.
  4. For every reference there should be a footnote in the relevant pages.
  5. Researcher can be highlight the research gap and pave the way for future research.