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Benefits and challenges of digital audit implementation in the Malaysian Public Sector: evidence from the Accountant General’s Department of Malaysia

Purpose: The current study aims to investigate the important benefits or advantages of digital audit implementation perceived by the internal auditors of the Accountant General’s Department of Malaysia (AGD), and examine the significant challenges faced by the AGD auditors in implementing digital au...

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Main Authors: Mokhtar, Norsyahida, Ismail, Suhaiza, Ahmad @ Abdul Mutalib, Hawa
Format: Article
Language:English
Published: Institut Perakaunan Negara 2024
Subjects:
HF5601 Accounting. Bookkeeping
HJ9701 Public accounting
Online Access:http://irep.iium.edu.my/112642/2/112642_Benefits-and-Challenges-of-Digital-Audit-Implementation-in-the-Malaysian-Public-Sector-Evidence-from-the-Accountant-Generals-Department-of-MalaysiaJurnal.pdf
http://irep.iium.edu.my/112642/
https://doi.org/10.58458/ipnj.v.14.01.01.0099
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spelling my.iium.irep.1126422024-06-19T09:03:44Z http://irep.iium.edu.my/112642/ Benefits and challenges of digital audit implementation in the Malaysian Public Sector: evidence from the Accountant General’s Department of Malaysia Mokhtar, Norsyahida Ismail, Suhaiza Ahmad @ Abdul Mutalib, Hawa HF5601 Accounting. Bookkeeping HJ9701 Public accounting Purpose: The current study aims to investigate the important benefits or advantages of digital audit implementation perceived by the internal auditors of the Accountant General’s Department of Malaysia (AGD), and examine the significant challenges faced by the AGD auditors in implementing digital audit. Design/Methodology/Approach: A focus group discussion was conducted with AGD officers involved in digital audit implementation and a questionnaire survey was distributed to the AGD auditors to achieve the research objectives. All 124 auditors responded and returned the completed questionnaire. Thematic analysis was performed on the transcription of the focus group discussion while descriptive statistics of mean scores, standard deviations, and mean score ranking were utilised to analyse the questionnaire data. Findings: The top five ranked benefits of digital audit implementation perceived by the respondents were improving the quality of audit report,increasing the efficiency of audit, assisting auditors in identifying material misstatements, improving the quality of the audit processes and enhancing audit effectiveness. The top three challenges were requiring additional education and training to acquire the necessary digital skills, high implementation costs and the risk of data security (leakage) and confidentiality. Originality/Value: The present study contributes to the existing limited empirical evidence on the fundamental advantages and challenges of digital audit implementation despite various conceptual discussions on the two implementation aspects. Institut Perakaunan Negara 2024-06-14 Article PeerReviewed application/pdf en http://irep.iium.edu.my/112642/2/112642_Benefits-and-Challenges-of-Digital-Audit-Implementation-in-the-Malaysian-Public-Sector-Evidence-from-the-Accountant-Generals-Department-of-MalaysiaJurnal.pdf Mokhtar, Norsyahida and Ismail, Suhaiza and Ahmad @ Abdul Mutalib, Hawa (2024) Benefits and challenges of digital audit implementation in the Malaysian Public Sector: evidence from the Accountant General’s Department of Malaysia. IPN Journal of Research and Practice in Public Sector Accounting and Management, 14 (1). pp. 1-23. ISSN 2180-4508 E-ISSN 2682-9347 https://doi.org/10.58458/ipnj.v.14.01.01.0099
institution Universiti Islam Antarabangsa Malaysia
building IIUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider International Islamic University Malaysia
content_source IIUM Repository (IREP)
url_provider http://irep.iium.edu.my/
language English
topic HF5601 Accounting. Bookkeeping
HJ9701 Public accounting
spellingShingle HF5601 Accounting. Bookkeeping
HJ9701 Public accounting
Mokhtar, Norsyahida
Ismail, Suhaiza
Ahmad @ Abdul Mutalib, Hawa
Benefits and challenges of digital audit implementation in the Malaysian Public Sector: evidence from the Accountant General’s Department of Malaysia
description Purpose: The current study aims to investigate the important benefits or advantages of digital audit implementation perceived by the internal auditors of the Accountant General’s Department of Malaysia (AGD), and examine the significant challenges faced by the AGD auditors in implementing digital audit. Design/Methodology/Approach: A focus group discussion was conducted with AGD officers involved in digital audit implementation and a questionnaire survey was distributed to the AGD auditors to achieve the research objectives. All 124 auditors responded and returned the completed questionnaire. Thematic analysis was performed on the transcription of the focus group discussion while descriptive statistics of mean scores, standard deviations, and mean score ranking were utilised to analyse the questionnaire data. Findings: The top five ranked benefits of digital audit implementation perceived by the respondents were improving the quality of audit report,increasing the efficiency of audit, assisting auditors in identifying material misstatements, improving the quality of the audit processes and enhancing audit effectiveness. The top three challenges were requiring additional education and training to acquire the necessary digital skills, high implementation costs and the risk of data security (leakage) and confidentiality. Originality/Value: The present study contributes to the existing limited empirical evidence on the fundamental advantages and challenges of digital audit implementation despite various conceptual discussions on the two implementation aspects.
format Article
author Mokhtar, Norsyahida
Ismail, Suhaiza
Ahmad @ Abdul Mutalib, Hawa
author_facet Mokhtar, Norsyahida
Ismail, Suhaiza
Ahmad @ Abdul Mutalib, Hawa
author_sort Mokhtar, Norsyahida
title Benefits and challenges of digital audit implementation in the Malaysian Public Sector: evidence from the Accountant General’s Department of Malaysia
title_short Benefits and challenges of digital audit implementation in the Malaysian Public Sector: evidence from the Accountant General’s Department of Malaysia
title_full Benefits and challenges of digital audit implementation in the Malaysian Public Sector: evidence from the Accountant General’s Department of Malaysia
title_fullStr Benefits and challenges of digital audit implementation in the Malaysian Public Sector: evidence from the Accountant General’s Department of Malaysia
title_full_unstemmed Benefits and challenges of digital audit implementation in the Malaysian Public Sector: evidence from the Accountant General’s Department of Malaysia
title_sort benefits and challenges of digital audit implementation in the malaysian public sector: evidence from the accountant general’s department of malaysia
publisher Institut Perakaunan Negara
publishDate 2024
url http://irep.iium.edu.my/112642/2/112642_Benefits-and-Challenges-of-Digital-Audit-Implementation-in-the-Malaysian-Public-Sector-Evidence-from-the-Accountant-Generals-Department-of-MalaysiaJurnal.pdf
http://irep.iium.edu.my/112642/
https://doi.org/10.58458/ipnj.v.14.01.01.0099
_version_ 1802976957722263552
score 13.211869

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