Article: Issues and concerns on statutory bodies and federal government - evidence from Malaysian Auditor General's report Journal: International Journal of Public Sector Performance Management (IJPSPM) 2018 Vol.4 No.2 pp.251 - 265 Abstract: This study aimed to identify the common issues frequently raised in the Malaysian Auditor General's reports, its particulars or descriptions and to investigate whether the levels of inefficiencies quoted in the Auditor General's reports keep increasing or decreasing in the period of this study. This study was based on secondary data and was supported with the feedback report received from the ministries, departments, state governments, government agencies and bodies in Malaysia, and also through Malaysian National Audit Department website in the section of auditor general's report for statutory bodies and federal government. This study found that the wastage in resources is the most critical issues faced by the government. It represents one-third or 36% from all of the issues examined in the Auditor General Report for the period of 2011 to 2013. Accordingly, this issue was also the highest issue commented in both statutory bodies and federal government. The other issues highlighted by the auditor general include poor job quality, unreasonable delay in job completion, improper payment, and unreasonable project price. Inderscience Publishers - linking academia, business and industry through research

Title: Issues and concerns on statutory bodies and federal government - evidence from Malaysian Auditor General's report

Authors: Juliana Shariman; Anuar Nawawi; Ahmad Saiful Azlin Puteh Salin

Addresses: Faculty of Accountancy, Universiti Teknologi MARA, Shah Alam, 40450 Shah Alam, Selangor, Malaysia ' Faculty of Accountancy, Universiti Teknologi MARA, Shah Alam, 40450 Shah Alam, Selangor, Malaysia ' Faculty of Accountancy, Universiti Teknologi MARA, Perak Branch, Tapah Campus, 35400 Tapah Road, Perak, Malaysia

Abstract: This study aimed to identify the common issues frequently raised in the Malaysian Auditor General's reports, its particulars or descriptions and to investigate whether the levels of inefficiencies quoted in the Auditor General's reports keep increasing or decreasing in the period of this study. This study was based on secondary data and was supported with the feedback report received from the ministries, departments, state governments, government agencies and bodies in Malaysia, and also through Malaysian National Audit Department website in the section of auditor general's report for statutory bodies and federal government. This study found that the wastage in resources is the most critical issues faced by the government. It represents one-third or 36% from all of the issues examined in the Auditor General Report for the period of 2011 to 2013. Accordingly, this issue was also the highest issue commented in both statutory bodies and federal government. The other issues highlighted by the auditor general include poor job quality, unreasonable delay in job completion, improper payment, and unreasonable project price.

Keywords: public sector; statutory bodies; federal government; auditor general; accountability; Malaysia.

DOI: 10.1504/IJPSPM.2018.090757

International Journal of Public Sector Performance Management, 2018 Vol.4 No.2, pp.251 - 265

Received: 22 Aug 2016
Accepted: 09 Sep 2017
Published online: 27 Mar 2018 *

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Title: Issues and concerns on statutory bodies and federal government - evidence from Malaysian Auditor General's report

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