Ahmad, Mohd Azmi Nias
(2005)
Is auditor-general the ally of the parliament and the people? / Mohd Azmi Nias Ahmad.
Gading Journal for the Social Sciences, 9 (2).
pp. 11-23.
ISSN 2600-7568
Abstract
This paper outlines the scope of the auditor-general’s activities. It can be concluded that the activities can be divided into the three categories, financial statement audit, compliance audit and performance audit. Auditor-General’s authority to undertake examinations of the government agencies should be maintained and the Auditor-General is expected to offer recommendations for improvement not only regarding accounts and records, but in relations to management efficiency, economy and effectiveness. Four states of Audited Financial Report were reviewed in order to determine whether the Auditor-General is “the ally of the parliament and the people”.
Metadata
| Item Type: | Article |
|---|---|
| Creators: | Creators Email / ID Num. Ahmad, Mohd Azmi Nias azminias@pahang.edu.my |
| Subjects: | H Social Sciences > HG Finance > Personal finance. Financial literacy H Social Sciences > HG Finance > Financial management. Business finance. Corporation finance H Social Sciences > HG Finance > Financial management. Business finance. Corporation finance > Debt financing (Corporations) H Social Sciences > HJ Public Finance > Auditing |
| Divisions: | Universiti Teknologi MARA, Pahang > Jengka Campus > UiTM Press Pahang |
| Journal or Publication Title: | Gading Journal for the Social Sciences |
| UiTM Journal Collections: | UiTM Journal > Gading Journal for the Social Sciences (GADINGSS) |
| ISSN: | 2600-7568 |
| Volume: | 9 |
| Number: | 2 |
| Page Range: | pp. 11-23 |
| Keywords: | Public Sector Auditor, Financial Statement Audit, Compliance Audit, Performance Audit |
| Date: | December 2005 |
| URI: | https://ir.uitm.edu.my/id/eprint/30804 |
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