Practical training report: Jabatan Audit Negara, Sarawak / Farahana Khalida Haini

Jabatan Audit Negara Sarawak is one of the federal institutions in Malaysia. Headquarter was located at Bangunan Sultan Iskandar level 4. This office consists of two departments which in charge to audit for federal and state department organization surround Sarawak. The director for Jabatan Audit Negara cawangan Sarawak was led by Tn. Hj. Khalid b. Khalid Khan, and then followed by Pn. Toieyah as deputy director for this department. Jabatan Audit Negara Cawangan Sarawak also has several branches around Sarawak which was located at Sibu and Miri. Meanwhile they also had several branches around Kuching which was located at Queenstower level 5 and 6, Menara Pelita, Jabatan Kastam as well as LHDN tower (Inland Revenue Board of Malaysia). Furthermore, Jabatan Audit Negara have their own function and scope on task in which they need to prepare the Financial Statements Auditing to certify the annual financial statements submitted by the Federal and State Governments/Government Agencies as required by law and in accordance with accepted accounting standards. Through this audit, the Auditor General will give his opinion whether the financial statements prepared is true and fair and that records are properly maintained and updated. Meanwhile for Compliance Auditing, is to determine whether financial management at Ministries/Departments/Govemment Agencies is in compliance with the laws and other financial regulations and procedures. The last scope is Performance Auditing to appraise whether Government programmes/activities are executed in an effective, efficient and economical manner and achieve their intended objectives. As a conclusion Jabatan Audit Negara plays crucial roles in auditing because through audit, it can government to ensure compliance to the laws and regulations, exposed unwarranted factor or element which leads to inefficiency, ineffectiveness and uneconomical procedures and also to give an opinion whether the financial statement prepared is true and fail’ and the records are properly prepared according to the generally accepted accounting and auditing standard.