Is Auditor-General the Ally of the Parliament and the People?

Authors

  • Mohd Azmi Nias Ahmad

DOI:

https://doi.org/10.24191/gading.v9i02.64

Keywords:

Public Sector Auditor, financial statement audit, compliance audit, performance audit

Abstract

This paper outlines the scope of the auditor-general’s activities. It can be concluded that the activities can be divided into the three categories, financial statement audit, compliance audit and performance audit. Auditor-General’s authority to undertake examinations of the government agencies should be maintained and the Auditor-General is expected to offer recommendations for improvement not only regarding accounts and records, but in relations to management efficiency, economy and effectiveness. Four states of Audited Financial Report were reviewed in order to determine whether the Auditor-General is “the ally of the parliament and the people”.

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Published

2017-06-22

How to Cite

Ahmad, M. A. N. (2017). Is Auditor-General the Ally of the Parliament and the People?. Gading Journal for the Social Sciences (e-ISSN 2600-7568), 9(02), 11–23. https://doi.org/10.24191/gading.v9i02.64

Issue

Vol. 9 No. 02 (2005): Gading Business Management Journal DECEMBER 2005

Section

Article/Paper

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