Auditors’ and PAC members’ views on performance auditing practices in Malaysia: a qualitative approach
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 tw...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Universiti Putra Malaysia Press
2015
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| Online Access: | http://psasir.upm.edu.my/id/eprint/43895/ http://psasir.upm.edu.my/id/eprint/43895/1/Auditors%E2%80%99%20and%20PAC%20Members%E2%80%99%20Views%20on%20Performance%20Auditing%20Practices%20in%20Malaysia.pdf |
| _version_ | 1848850352283058176 |
|---|---|
| author | Mat Daud, Zaidi Fraser, Ian |
| author_facet | Mat Daud, Zaidi Fraser, Ian |
| author_sort | Mat Daud, Zaidi |
| building | UPM Institutional Repository |
| collection | Online Access |
| description | 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. |
| first_indexed | 2025-11-15T10:04:55Z |
| format | Article |
| id | upm-43895 |
| institution | Universiti Putra Malaysia |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-15T10:04:55Z |
| publishDate | 2015 |
| publisher | Universiti Putra Malaysia Press |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | upm-438952016-10-27T08:49:09Z http://psasir.upm.edu.my/id/eprint/43895/ Auditors’ and PAC members’ views on performance auditing practices in Malaysia: a qualitative approach Mat Daud, Zaidi Fraser, Ian 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. Universiti Putra Malaysia Press 2015 Article PeerReviewed application/pdf en http://psasir.upm.edu.my/id/eprint/43895/1/Auditors%E2%80%99%20and%20PAC%20Members%E2%80%99%20Views%20on%20Performance%20Auditing%20Practices%20in%20Malaysia.pdf 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 http://www.pertanika.upm.edu.my/Pertanika%20PAPERS/JSSH%20Vol.%2023%20(S)%20Sep.%202015/06%20JSSH%20Vol%2023%20(S)%20Sept%202015_pg89-98%20(JSSH(S)-0037-2015).pdf |
| spellingShingle | Mat Daud, Zaidi Fraser, Ian Auditors’ and PAC members’ views on performance auditing practices in Malaysia: a qualitative approach |
| title | Auditors’ and PAC members’ views on performance auditing
practices in Malaysia: a qualitative approach |
| title_full | Auditors’ and PAC members’ views on performance auditing
practices in Malaysia: a qualitative approach |
| title_fullStr | Auditors’ and PAC members’ views on performance auditing
practices in Malaysia: a qualitative approach |
| title_full_unstemmed | Auditors’ and PAC members’ views on performance auditing
practices in Malaysia: a qualitative approach |
| title_short | Auditors’ and PAC members’ views on performance auditing
practices in Malaysia: a qualitative approach |
| title_sort | auditors’ and pac members’ views on performance auditing
practices in malaysia: a qualitative approach |
| url | http://psasir.upm.edu.my/id/eprint/43895/ http://psasir.upm.edu.my/id/eprint/43895/ http://psasir.upm.edu.my/id/eprint/43895/1/Auditors%E2%80%99%20and%20PAC%20Members%E2%80%99%20Views%20on%20Performance%20Auditing%20Practices%20in%20Malaysia.pdf |