The Role of the Quality Internal Adult Support in Enterprise Risk Management (ERM) Practices: Evidence from Malaysia
Wan Norhayate Wan Daud

Abstract
The research examines the factors associated with the level of adoption of Enterprise Risk Management (ERM) among public listed companies in Malaysia. This study highlighted how far the quality of Internal Audit Support (IAS) influences the relationship between factors influencing Level of ERM Adopting and Level of ERM Adoption.

Design/methodology/approach
Binary Logistic Regression  was conducted to test the hypothesis on surveyed firms from the seven industries listed on the main board of Malaysian Bourse.
Findings
An interesting finding from this study is the positive correlation between all the variables was statistically significant in the adoption of ERM.
Practical implications
This study will be able to shed some insights into the ERM activities of multinationals from a developing country’s perspective by identifying the level of stages that Malaysian public listed companies are adopting ERM.
Originality/value
Studies of the management of Enterprise Risk by multinationals from developing countries, including Malaysia meanwhile, have been scarce. This research aims to fill this research gap by analyzing the management of risks in Malaysian multinationals, with a special focus on ERM.

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