Download or read book Malaysian Public Sector Auditing written by and published by . This book was released on 2014 with total page 31 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Perception of Public Sector Auditors on Performance Audit in the Malaysian Context written by Chew Har Loke and published by . This book was released on 2013 with total page 156 pages. Available in PDF, EPUB and Kindle. Book excerpt: The aim of this study is to explore the perception of Malaysian public sector auditors concerning performance audit. These auditors' opinion are on whether performance audit is achievable, involvement of auditors in policy making, auditors' professional judgment in expressing audit opinion, involvement of other experts in performance audit, constraints faced and the possibility of performance audit improving public administration. This study used the survey method to collect the data. The respondents were from the federal and state levels of the National Audit Department in Malaysia. Descriptive analysis was used to derive the percentages and mean values of the data collected. The results revealed that performance audit is achievable. The auditors should be given the opportunity to influence policy decisions. Public auditors are not the only profession to make audit judgment, but to team up with other groups of profession in undertaking a performance audit. Lack of cooperation and commitment from auditees in conducting a performance appeared to be the most severe constraint. Finally, respondents believe that the performance audit could achieve better public accountability, as well as be economical, efficient as well as effective in utilising public resources. In conclusion, the research findings provide some informative information to the researchers and practitioners particularly the government of Malaysia.
Download or read book The Study of the Audit Expectations Gap in the Public Sector of Malaysia written by Zaidi Mat Daud and published by . This book was released on 2007 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The audit expectations gap is a prominent issue in the private sector. However, in the public sector, the audit expectations gap is an emerging issue that has received little attention by reseachers. To date, only a limited number of studies on the audit expectations gap in the public sector are available, either in the context of a financial audit or a performance audit. This study focused on the audit expectations gap in the context of the latter. The importance of the performance audit function in the Malaysian public sector, combined with recent developments related to this type of audit in the country (such as increasing expectations among the users and associated problems in practice) were the reasons for conducting the study in this area. Thus, the study aims to identify the existence of the audit expectations gap in the Malaysian public sector. In achieving this objective, it explores the perceptions of auditors and Public Account Committee (PAC) members, auditees and?other users? (consisting of journalists, politicians and academics). The conceptual framework in this study was developed based on Chowdhury?s (1996) and Porter?s (1993) approaches. Utilising the accountability-based framework as suggested by Chowdhury, six audit concepts (auditor independence, auditor competence, audit scope, auditor ethics, audit reporting and auditing standards) were examined. Porter?s model was subsequently utilised to identify the nature and the components of the gap. This study employed two types of research methods: interviews and audit report analysis. Interviews were conducted with 37 participants comprising of auditors, PAC members, auditees and?other users?. The second research method involved the examination of four performance audit reports. The findings of this study indicated that the audit expectations gap exists in the Malaysian public sector in the context of performance auditing. The analysis of interviews and audit reports clearly suggest that the audit expectations gap exists over a number of auditing issues. These comprise fraud detection exercises, the influence of management, executive and other parties on auditors, outsourcing the audit to private audit firms, content and format of the audit report and extending the audit mandate to cover the question of merits of policy.
Download or read book Determinants of Ethical Behaviour Among Public Sector Auditors in Malaysia written by Nursia binti Yuhanis and published by . This book was released on 2016 with total page 260 pages. Available in PDF, EPUB and Kindle. Book excerpt: Ethics is crucial to all professions, including accounting of both private and public sectors. This research sought to determine the determinants of ethical behaviour among public sector auditors in Malaysia. There are four research objectives for this study: (1) to investigate the influence of ethical climate professional commitment; (2) to examine the effect of professional commitment on ethical behaviour of public sector auditors; (3) to investigate the effect of corporate ethical values on ethical behaviour of public sector auditors; and (4) to examine the effect of ethical ideology on ethical behaviour of public sector auditors. The respondents of the study were public sector auditors from both federal and state levels of National Audit Department in Malaysia. Using a survey questionnaire comprising instruments about the ethical climate, corporate ethical values, professional commitment, ethical ideology and organizational misbehaviour, a total of 382 were received and usable. In order to achieve the research objectives, multiple regressions were performed. In terms of factors influencing the extent of ethical behaviour among public sector auditors in Malaysia, the results of multiple regression analysis reveal that seven variables have influence on ethical behaviour. These variables are law and independence climate, professional commitment, corporate ethical values, idealism, relativism, with one control variable, gender.The findings indicated that a significant positive influence of law ethical climate, professional commitment, corporate ethical values and idealism ethical ideology on ethical behaviour. In contrary, the study discovered that the independence ethical climate and relativism ethical ideology type has a significant negative influence on ethical behaviour. This study contributes to filling the research gap as research on public sector auditors is very few and scarce. In addition, it is expected that this will initiate future research on the ethics of public sector auditors as well as provide better understanding of the factors that can contribute to more ethical behaviour among Malaysian public sector auditors. More importantly, the findings of this current study may contribute to the government's understanding of how to foster an environment that can encourage ethical behaviour among public auditors in order to increase their credibility as public servants and thus enhance public trust in the government.
Download or read book Re engineering Auditing in the Public Sector written by Commonwealth Auditors-General Conference and published by . This book was released on 2002 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Information Technology IT Related Auditing in Malaysian Public Sector written by Farida Veerankutty and published by . This book was released on 2009 with total page 260 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Role of Auditors in Information Systems Development Applied to the Malaysian Public Sector written by I. Baba and published by . This book was released on 1988 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Auditing Practices in Local Governments written by Laurence Ferry and published by Emerald Group Publishing. This book was released on 2022-06-15 with total page 215 pages. Available in PDF, EPUB and Kindle. Book excerpt: Through a comparative analysis of the development of auditing practices in governments across the globe, Auditing Practices in Local Governments: An International Comparison provides a contemporary overview of public sector auditing practices at both local and state level.
Download or read book Public Sector Accounting and Financial Management in Malaysia written by Soffian Syed Ismail (Syed.) and published by . This book was released on 2011 with total page 279 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Public Sector Accounting Accountability and Auditing in Emerging Economies written by Kelum Jayasinghe and published by Emerald Group Publishing. This book was released on 2015-10-16 with total page 239 pages. Available in PDF, EPUB and Kindle. Book excerpt: Volume 15 of Research in Accounting in Emerging Economies focuses on how NPM ideas have been conceptualised, implemented and affected the accounting, accountability and auditing practices in emerging economies characterised by different ideologies, social and political factors.
Download or read book Internal Audit Effectiveness Through Risk based Auditing written by Siti Aisah Yusoff and published by . This book was released on 2015 with total page 188 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Performance Auditing and the Modernisation of Government written by Organisation for Economic Co-operation and Development. Public Management Service and published by OECD. This book was released on 1996 with total page 298 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication considers the relationship between performance auditing and public sector modernisation and the extent to which performance auditing could or should improve the performance of public sector organisations.
Download or read book Accountability in the Audit Profession in Malaysia written by Azham Md. Ali and published by . This book was released on 1994 with total page 158 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Comparative Issues in Local Government Accounting written by Eugenio Caperchione and published by Springer Science & Business Media. This book was released on 2012-12-06 with total page 275 pages. Available in PDF, EPUB and Kindle. Book excerpt: In recent years there have been a number of significant reforms in local government accounting practices around the world. While the specific reasons for these changes vary, a common factor is the increasing need for governments to measure the efficacy and efficiency of their performance. Nowhere is this trend more apparent than at the local government level. This book aims to give a comparative international perspective on local government accounting innovations, and offers specific cases involving different economic, political and cultural conditions. Countries receiving extended treatment include Belgium, China, Italy, Japan, Malaysia, The Netherlands, New Zealand, Russia, Spain, the United Kingdom and the United States. Together, the essays offer a state-of-the-art take on these issues and identify key issues for future research.
Download or read book Internal Audit and Risk Management Practices Among Malaysian Higher Education Institutions written by Wan Musnida Wan Mustapha and published by . This book was released on 2016 with total page 170 pages. Available in PDF, EPUB and Kindle. Book excerpt: Governance, accountability and integrity of government service delivery are crucial factors in improving the services, operations and finances towards the stakeholders and public. The public and stakeholders are expecting good practices of integrity and it leads towards reformation in delivery of government services. Higher education institutions (HEIs), in particular public universities are striving to improve accountability and transparency in their services, operations and financial management. There are growing interests among the institutions of higher education to promote the effective governance, good financial management and accountability in public management due to various malpractices which happen currently within public HEIs. As such, the need for an effective internal audit function in HEIs is very essential to ensure the effectiveness of governance, risk and control processes. Consequently, this study aims to examine the extent of risk management practices in HEIs and role of internal audit on risk management process. The study analyses data collected from 127 staff of internal audit department from public HEIs with various grade levels. From the results, the study found that all public HEIs do have an internal audit unit which is in line with the requirement of Treasury Circular No. 2/2004. Almost more than two third of the respondents involve in evaluating the effectiveness of risk management process. Two older HEIs already have established and advanced level of risk management process. While, majority of the newer HEIs are still in level of basis and developing stage of risk management process. The findings provide insights on current practices of public HEIs in the area of risk management process and internal audit. In sum, this present study contributes the international literature pertaining to the role of internal audit on risk management in public sector. In fact, it shows that risk management process and internal audit practices in HEIs are very much driven by the changes in competitive environment and also influenced by the pressures to generate own revenue. Therefore, this would provide the awareness to the practitioners as well as the regulators that govern the public sectors to review the standard or policies of internal audit functions particularly those in public sector.
Download or read book A Profile of the Public Service of Malaysia written by Commonwealth Secretariat and published by Commonwealth Secretariat. This book was released on 2004 with total page 116 pages. Available in PDF, EPUB and Kindle. Book excerpt: Public sector reform has moved on apace since the first of the Commonwealth Profile Series was launched in 1995 when the principles of New Public Management (NPM) were in an early stage of adoption.
