Zaidi Mat Daud and Ian Fraser
Pertanika Journal of Social Science and Humanities, Volume 23, Issue S, September 2015
Keywords: Performance auditing, Auditor General, Public sector accounting, Malaysia
Published on:
This study explored the views of both auditors in the National Audit Department (NAD), and Public Accounts Committee (PAC) members toward the current performance-audit practices in the Malaysian public sector by interviewing selected members of each group. Results revealed that the views of these two groups diverged on several issues concerning auditor roles and responsibilities, auditor competence and independence, as well as the format, content and usefulness of the audit reports. The most significant divergence was in the respective views on the auditors' responsibilities for fraud detection.
ISSN 0128-7702
e-ISSN 2231-8534
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