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    The Public Sector Auditing Accounting Essay

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    Audit map is one of the most of import elements in an organisation. The map is non merely restricted in guaranting that an organisation fiscal coverage demo a true and far position, but it besides functioning the public involvement as to beef up the answerability and reinforce trust and assurance in fiscal coverage. The populace sector has more institutional stakeholders instead than private sector itself. As in public sector context, audit map concerned on guaranting that the money allocated by Parliament was spent harmonizing to its intent and the histories were decently presented and the besides comply with Torahs and ordinances governed by the bureaus. Besides that, the authorities besides develops an independent public sector in order to guarantee the transparence to its citizen.

    National Audit Department is the medium and a organic structure who is responsible in the development of public sector scrutinizing in Malaysia. National Audit Department has been given a authorization to carry on assorted type of audit to authorities bureaus, hence the bureaus able to present services successfully and transport out plans in an just and appropriate mode.

    Government bureaus in Malaysia began to implement public sector in a manner to better the effectivity and efficiency


    Despite National Audit Department has its ain codification of moralss and corporate civilization, the negative remarks and perceptual experience on the hearers work is ineluctable. Every issues and struggles rise from the audit affected the image of audit officers, particularly those in public sector. Some of them are a ne’er stoping struggle. All of this is a consequence from complexness of public sector environment such as the size, programme, activities, and outgo. All these struggle and publish demand to be handle earnestly so that the degree of dependability on National Audit Department is at a higher degree. This should be taken as a challenge to accomplish its aims in supplying and safeguarding public answerability.

    One of the issues is on outlook spread. Regardless the hearers are in public or private sector, outlook spread is one of serious issue face by hearers. Expectation spread is ne’er resolve struggle in audit. Expectation spread is defined as the difference between the degrees of expected public presentation of hearers in footings of detection and coverage on patterns and public presentation of auditees or in this instance authorities bureaus. Expectation spread exists due to assorted factors. Some of the factors that have been discussed are the clip slowdown between scrutinizing profession in placing and responding to the alteration in audit environments and besides the outlooks of public, being of different parties with different demands, misinterpretation of the study users on audit map and besides several other factors. The chief beginning of the job is the key participant itself which are the hearers and the users. Both private and public sector face the same struggle. Therefore uninterrupted attempt on making research associating to this affair was taken in order to cut down or shut the spread that exists.

    Other than that, there is changeless ailment sing on the seasonableness of audit study. The period after the terminal of fiscal twelvemonth and the issue of audit study in public sector show a different clip taken every bit compared to private sector. The seasonableness of audited fiscal study is valuable to the fiscal information users. The seasonableness represents the degree of utility of the study itself. The earlier the information reaches the users, the more utile the information to the users. Some provinces are said to detain on the readying of their fiscal statements. Therefore it will detain the audited fiscal study excessively. It does non demo a good quality of authorities officers ‘ in supplying seasonableness of fiscal information to the users. Average audit timing for general purpose authorities is said to take extra of one month than norm. And it is said that another extra month taken has change the value of information in the study from utile to no longer utile. Although there has been betterment in the timing of publication, the timing spread is still there and besides necessitate to be taken earnestly. There is a turning demand by authorities, parliament and populace for a timeliness study. Therefore, it is necessary for National Audit Department to re-examines their audit map to run into the outlook or demand.

    Another great concern issue arises late is sing on the National Audit Department independency. Some resistance parties and non-governmental organisations believe that National Audit Department is still influenced by outside parties and to be peculiar, authorities. These parties and organisations had used media as a medium to respond on this peculiar issue. And it brings a great concern to society. A serious remark had been issued which said that there is no inquiry on Auditor General ‘s independency but, there is uncertainty on National Audit Department ‘s. However, an account has been issued by Auditor General himself ; Tan Sri Ambrin Buang, where he said the National Audit Department carries its audit in conformity with international criterions without bias to any party. He besides mentions how assurance he is on the competence and unity degree of those hearers in National Audit Department in transporting out their responsibilities. Though he did admitted that there is some failings, they will endeavor to better the procedure from clip to clip.

    Apart from all the issue arose, National Audit Department besides has taken stairss to get the better of the struggle and issues and besides strengthen the capacity and capableness of audit officers ‘ . The adequateness of professional and qualified audit forces is besides an issue that has been question by users. The unqualified offices ‘ may endanger and destroy what the National Audit Department represents for, an unity professional organic structure which responsible in keeping public answerability. Earlier this twelvemonth, the National Audit Department and Anti-Corruption Commission ( MACC ) will set about an exchange programme affecting officers from the two bureaus. Auditor-General Tan Sri Ambrin Buang said that the fond regard officers programme end was to to hike and better audit offices ‘ capableness and capacity in the techniques of observing misconduct, corruptness, embezzlement, dispute of systems and processs, and abnormalities in transporting day-to-day undertakings.

    Hearer in public sector besides should acquire recognition on part that they make towards authorities. The being of National Audit Department has created a promoting authorities answerability environment. Even though the function of National Audit Department in advancing answerability towards authorities organic structures has existed for more than 100 old ages, the attempt taken by them have made the answerability degree among authorities organic structures shows a batch of betterment. In recent imperativeness conference, Auditor-General said that the execution of evaluation system which is based on Accountability Index has unfastened authorities sections and bureaus to follow with Torahs and ordinances. The difficult plants from National Audit Department has made the “ value-added ” mission win. As a consequence, important alterations can be seen in fiscal and overall direction among authorities organic structures, hence heightening answerability, good corporate administration and better transparence. Following the greater efficiency of Malayan Anti-Corruption Commission ( MACC ) and constabularies in disposing corruptness instances, Auditor-General Tan Sri Ambrin Buang has pointed out several steps taken that need to be taken to cut down procurement maladministration. Some of the steps are greater trust on unfastened stamp instead than direct dialogue, equity in the awards of contract and unwraping detail authorities procurance and denationalization contract.

    For all these ground, serious concern and measure to better overall public presentation should be taken into history in order to turn out that National Audit Department is capable in executing a sound audit work. A sound audit work help the section in executing audit with conformity to policy, program and codification of moralss. So they may carry through the aim or the intent of scrutinizing in public sector which include all degrees of authorities.


    The being and subsequently the development of public sector scrutinizing in Malaysia have been influenced by political and socio-economic systems. Audit establishment in Malaysia has been established before Malaysia attained its independency, which is during British Colonial disposal in early twentieth century to beef up the Government. There is ne’er stoping attempt for improvement of authorities in executing their responsibility for a great and better answerability towards the citizen. Until now, 2012, the being of National Audit Department brings a important alteration in direction and public answerability of public sector disposal.

    National Audit Department constitution is to be responsible in the development of public sector scrutinizing in Malaysia. The section was organized into federal sector, province sector, and federal statutory organic structures. The Auditor General is appointed to head this section. In accomplishing its aims to advance and heighten the criterion of public answerability, they are empowered by two Torahs ; Federal Constitution and Audit Acts 1957. The section was entrusted to guarantee the answerability in disposal and direction of public financess through the audit of histories and activities of authorities bureaus.

    Even though the constitution of National Audit Department is seen to help authorities bureaus in bettering answerability, there are still issues and struggles arise from their work. it includes outlook spread which is misunderstood of users on audit study, seasonableness of audit study, independence of National Audit Department which is said to be influenced by outside party and to be peculiar authorities and besides the capableness of hearer officers ‘ . These issues have brought serious attending to public and besides automatically impact the unity of the section

    The attending given to the issues has made National Audit Department to seek ways as for betterment on their overall public presentation. Effort taken by Auditor-General Tan Sri Ambrin Buang with cooperation of the members has leads to diminish in struggle arose before. Apart from the lessening in figure of struggles, National Audit Department public presentation has improved their overall public presentation. This better public presentation leads to accomplish answerability and unity, better operations and addition of citizens and stakeholders towards authorities organisations.

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