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. 1-32. 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 comprising the Auditor’s General report and was supported with feedback reports received from the ministry, department, state, and other government agencies. 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, indicating an improvement in the efficiencies of management and higher accountability that have been demonstrated by civil servants.

Metadata

Item Type: Article
Creators:
Creators
Email / ID Num.
Shariman, Juliana
UNSPECIFIED
Nawawi, Anuar
UNSPECIFIED
Puteh Salin, Ahmad Saiful Azlin
UNSPECIFIED
Subjects: H Social Sciences > HF Commerce > Accounting. Bookkeeping
H Social Sciences > HF Commerce > Accounting. Bookkeeping > Auditing. Auditors
Divisions: Universiti Teknologi MARA, Selangor > Puncak Alam Campus > Faculty of Accountancy
Journal or Publication Title: Management & Accounting Review (MAR)
UiTM Journal Collections: UiTM Journal > Management & Accounting Review (MAR)
ISSN: 2550-1895
Volume: 16
Number: 2
Page Range: pp. 1-32
Keywords: Accountability, procurement, asset management, audit report, public sector accounting, Malaysia
Date: December 2017
URI: https://ir.uitm.edu.my/id/eprint/30994
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30994

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