| Summary: | This paper explores the public sector audit in Malaysia based on literature, audit report findings and newspapers. The results indicated that public sector audit in Malaysia has evolved significantly over the past century, reflecting a commitment to continuous improvement and adaptability in safeguarding public finances and promoting transparency and accountability. Several key factors and reforms have contributed to this transformation, including the adoption of more contemporary audit methods that align with international standards and best practices, the introduction of the Accountability Index to objectively measure the compliance of financial regulations by government agencies and the emphasis on professionalism and integrity of auditors and audit institutions. It also emphasizes the importance of professionalism, integrity, and leadership in ensuring that audits are robust and effective.
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