Public sector accountability - evidence from the auditor general's reports / Juliana Shariman, Anuar Nawawi and Ahmad Saiful Azlin Puteh Salin.

Shariman, Juliana and Nawawi, Anuar and Puteh Salin, Ahmad Saiful Azlin (2017) Public sector accountability - evidence from the auditor general's reports / Juliana Shariman, Anuar Nawawi and Ahmad Saiful Azlin Puteh Salin. Management & Accounting Review (MAR), 16 (2). pp. 231-258. ISSN 2550-1895

Abstract

This study aimed to identify the common issues frequently raised in the Auditor General’s reports and to investigate whether the levels of inefficiencies quoted in the Auditor General’s reports keep increasing or decreasing during the period of investigation. This study was based on the secondary data of Auditor’s General report and was supported with feedback reports received from the ministry, department, state, and agency of the government. This study found that not in compliance with procedures recorded the highest issues highlighted in the Auditor General’s report, followed by the procurement and asset management. In addition, all the issues showed a decreasing trend for both federal government and statutory bodies, indicated an improvement in the efficiencies of management and higher accountability have been demonstrated by the civil servants.

Metadata

Item Type: Article
Creators:
CreatorsID Num. / Email
Shariman, JulianaUNSPECIFIED
Nawawi, AnuarUNSPECIFIED
Puteh Salin, Ahmad Saiful AzlinUNSPECIFIED
Subjects: H Social Sciences > HJ Public Finance > Public accounting. Auditing
Divisions: Universiti Teknologi MARA, Shah Alam > Accounting Research Institute (ARI)
Journal or Publication Title: Management & Accounting Review (MAR)
Journal: UiTM Journal > Management & Accounting Review
ISSN: 2550-1895
Volume: 16
Number: 2
Page Range: pp. 231-258
Item ID: 30276
Uncontrolled Keywords: Accountability, Procurement, Asset management, Audit report
URI: http://ir.uitm.edu.my/id/eprint/30276

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