Public sector accountability - evidence from the auditor general's reports / Juliana Shariman, Anuar Nawawi and Ahmad Saiful Azlin Puteh Salin.
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 da...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Accounting Research Institute (ARI), Universiti Teknologi MARA (UiTM)
2017
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| Subjects: | |
| Online Access: | https://ir.uitm.edu.my/id/eprint/30276/ |
| _version_ | 1848807453871833088 |
|---|---|
| author | Shariman, Juliana Nawawi, Anuar Puteh Salin, Ahmad Saiful Azlin |
| author_facet | Shariman, Juliana Nawawi, Anuar Puteh Salin, Ahmad Saiful Azlin |
| author_sort | Shariman, Juliana |
| building | UiTM Institutional Repository |
| collection | Online Access |
| description | 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 of Auditor’s General report and was supported with feedback reports received from the ministry, department, state, and agency of the government. 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, indicated an improvement in the efficiencies of management and higher accountability have been demonstrated by the civil servants. |
| first_indexed | 2025-11-14T22:43:04Z |
| format | Article |
| id | uitm-30276 |
| institution | Universiti Teknologi MARA |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T22:43:04Z |
| publishDate | 2017 |
| publisher | Accounting Research Institute (ARI), Universiti Teknologi MARA (UiTM) |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | uitm-302762020-05-11T07:25:56Z https://ir.uitm.edu.my/id/eprint/30276/ Public sector accountability - evidence from the auditor general's reports / Juliana Shariman, Anuar Nawawi and Ahmad Saiful Azlin Puteh Salin. mar Shariman, Juliana Nawawi, Anuar Puteh Salin, Ahmad Saiful Azlin Public accounting. Auditing 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 of Auditor’s General report and was supported with feedback reports received from the ministry, department, state, and agency of the government. 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, indicated an improvement in the efficiencies of management and higher accountability have been demonstrated by the civil servants. Accounting Research Institute (ARI), Universiti Teknologi MARA (UiTM) 2017 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/30276/1/30276.pdf Shariman, Juliana and Nawawi, Anuar and Puteh Salin, Ahmad Saiful Azlin (2017) Public sector accountability - evidence from the auditor general's reports / Juliana Shariman, Anuar Nawawi and Ahmad Saiful Azlin Puteh Salin. (2017) Management & Accounting Review (MAR) <https://ir.uitm.edu.my/view/publication/Management_=26_Accounting_Review_=28MAR=29.html>, 16 (2). pp. 231-258. ISSN 2550-1895 |
| spellingShingle | Public accounting. Auditing Shariman, Juliana Nawawi, Anuar Puteh Salin, Ahmad Saiful Azlin Public sector accountability - evidence from the auditor general's reports / Juliana Shariman, Anuar Nawawi and Ahmad Saiful Azlin Puteh Salin. |
| title | Public sector accountability - evidence from the auditor general's reports / Juliana Shariman, Anuar Nawawi and Ahmad Saiful Azlin Puteh Salin. |
| title_full | Public sector accountability - evidence from the auditor general's reports / Juliana Shariman, Anuar Nawawi and Ahmad Saiful Azlin Puteh Salin. |
| title_fullStr | Public sector accountability - evidence from the auditor general's reports / Juliana Shariman, Anuar Nawawi and Ahmad Saiful Azlin Puteh Salin. |
| title_full_unstemmed | Public sector accountability - evidence from the auditor general's reports / Juliana Shariman, Anuar Nawawi and Ahmad Saiful Azlin Puteh Salin. |
| title_short | Public sector accountability - evidence from the auditor general's reports / Juliana Shariman, Anuar Nawawi and Ahmad Saiful Azlin Puteh Salin. |
| title_sort | public sector accountability - evidence from the auditor general's reports / juliana shariman, anuar nawawi and ahmad saiful azlin puteh salin. |
| topic | Public accounting. Auditing |
| url | https://ir.uitm.edu.my/id/eprint/30276/ |