Citation
Mat Daud, Zaidi and Fraser, Ian
(2015)
Auditors’ and PAC members’ views on performance auditing
practices in Malaysia: a qualitative approach.
Pertanika Journal of Social Sciences & Humanities, 23 (S).
pp. 89-98.
ISSN 0128-7702; ESSN: 2231-8534
Abstract
This study explored the views of both auditors in the National Audit Department (NAD), and Public Accounts Committee (PAC) members toward the current performance-audit practices in the Malaysian public sector by interviewing selected members of each group. Results revealed that the views of these two groups diverged on several issues concerning auditor roles and responsibilities, auditor competence and independence, as well as the format, content and usefulness of the audit reports. The most significant divergence was in the respective views on the auditors' responsibilities for fraud detection.
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Additional Metadata
| Item Type: | Article |
|---|---|
| Divisions: | Faculty of Economics and Management |
| Publisher: | Universiti Putra Malaysia Press |
| Keywords: | Performance auditing; Auditor general; Public sector accounting; Malaysia |
| Depositing User: | Mohd Hafiz Che Mahasan |
| Date Deposited: | 27 Oct 2016 08:49 |
| Last Modified: | 27 Oct 2016 08:49 |
| URI: | http://psasir.upm.edu.my/id/eprint/43895 |
| Statistic Details: | View Download Statistic |
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