Audit Reform: An Analysis of Public Sector Audit
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 safegua...
| Main Authors: | , , , |
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| Format: | Conference or Workshop Item |
| Language: | English |
| Published: |
2022
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| Subjects: | |
| Online Access: | https://repo.uum.edu.my/id/eprint/29949/1/UUM%20IQRC%202022_185_192.pdf |
| _version_ | 1825806087900626944 |
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| author | Sahdan, Mohd Hadafi Harun Rasit, Mohd Hadzrami Mohamed, Amdan Mat Samsudin, Mohd Amir |
| author_facet | Sahdan, Mohd Hadafi Harun Rasit, Mohd Hadzrami Mohamed, Amdan Mat Samsudin, Mohd Amir |
| author_sort | Sahdan, Mohd Hadafi |
| collection | UUM |
| description | 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. |
| first_indexed | 2024-07-04T06:43:13Z |
| format | Conference or Workshop Item |
| id | uum-29949 |
| institution | Universiti Utara Malaysia |
| language | English |
| last_indexed | 2024-07-04T06:43:13Z |
| publishDate | 2022 |
| record_format | eprints |
| spelling | uum-299492023-11-27T08:33:45Z https://repo.uum.edu.my/id/eprint/29949/ Audit Reform: An Analysis of Public Sector Audit Sahdan, Mohd Hadafi Harun Rasit, Mohd Hadzrami Mohamed, Amdan Mat Samsudin, Mohd Amir HF5601 Accounting 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. 2022 Conference or Workshop Item PeerReviewed application/pdf en https://repo.uum.edu.my/id/eprint/29949/1/UUM%20IQRC%202022_185_192.pdf Sahdan, Mohd Hadafi and Harun Rasit, Mohd Hadzrami and Mohamed, Amdan and Mat Samsudin, Mohd Amir (2022) Audit Reform: An Analysis of Public Sector Audit. In: UUM International Qualitative Research Conference (QRC), 28 - 30 November 2022, Virtual Conference. |
| spellingShingle | HF5601 Accounting Sahdan, Mohd Hadafi Harun Rasit, Mohd Hadzrami Mohamed, Amdan Mat Samsudin, Mohd Amir Audit Reform: An Analysis of Public Sector Audit |
| title | Audit Reform: An Analysis of Public Sector Audit |
| title_full | Audit Reform: An Analysis of Public Sector Audit |
| title_fullStr | Audit Reform: An Analysis of Public Sector Audit |
| title_full_unstemmed | Audit Reform: An Analysis of Public Sector Audit |
| title_short | Audit Reform: An Analysis of Public Sector Audit |
| title_sort | audit reform an analysis of public sector audit |
| topic | HF5601 Accounting |
| url | https://repo.uum.edu.my/id/eprint/29949/1/UUM%20IQRC%202022_185_192.pdf |
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