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Integrity is considered a vital matter since it may cause governance failures, fraud, inefficiency, corruption and poor financial management, especially in the public sector agency. Currently, the public sector agency has become a global issue as a result of the continuous stream of governance failure, fraud, inefficiency and corruption. Due to that, the agency is under pressure to justify the sources and utilizations of public resources as well as improving the performance in their services since the publics have right to monitor the transparency and efficiency of the public sector’s management. This study attempts to investigate the factors that could contribute to the integrity systems in Malaysian public sector. Both printed and online questionnaires were distributed to 210 Heads of Department under selected Malaysian federal ministry. Findings from this study showed a significant positive effect of risk management and accountability practices, as well as the management commitment. This study is expected to contribute to the policy makers by providing them with awareness on the factors that could influence the integrity practices among the department in Malaysian public sector. Research limitation and recommendations for future studies are discussed.

THE EFFECT OF RISK MANAGEMENT, ACCOUNTABILITY AND MANAGEMENT COMMITMENT ON INTEGRITY SYSTEMS IN THE MALAYSIAN PUBLIC SECTOR