Volume 16 No. 2, December 2017
ARTICLE INFO
Article History:
Received: 10 February 2017
Accepted: 13 November 2017
Available online: 31 December 2017
MANAGEMENT AND ACCOUNTING REVIEW, VOLUME 16 NO. 2, DEC 2017
Public Sector Accountability – Evidence from the Auditor General’s Reports
Juliana Sharimana, Anuar Nawawib and Ahmad Saiful Azlin Puteh Salinb
aFaculty of Accountancy, Universiti Teknologi MARA
bFaculty of Accountancy, Universiti Teknologi MARA, Perak
aFaculty of Accountancy, Universiti Teknologi MARA
bFaculty of Accountancy, Universiti Teknologi MARA, Perak
ABSTRACT
This study aimed to identify the common issues frequently raised in the Auditor General’s reports and to investigate whether the levels of inefficiencies quoted in the Auditor General’s reports keep increasing or decreasing during the period of investigation. This study was based on the secondary data comprising the Auditor’s General report and was supported with feedback reports received from the ministry, department, state, and other government agencies. This study found that not in compliance with procedures recorded the highest issues highlighted in the Auditor General’s report, followed by the procurement and asset management. In addition, all the issues showed a decreasing trend for both federal government and statutory bodies, indicating an improvement in the efficiencies of management and higher accountability that have been demonstrated by civil servants.
Keywords: Accountability, procurement, asset management, audit report, public sector accounting, Malaysia
Keywords: Accountability, procurement, asset management, audit report, public sector accounting, Malaysia