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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...

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Main Authors: Mat Daud, Zaidi, Fraser, Ian
Format: Article
Language:English
Published: Universiti Putra Malaysia Press 2015
Online Access: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
http://psasir.upm.edu.my/id/eprint/43895/
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
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id my.upm.eprints.43895
record_format eprints
spelling my.upm.eprints.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
institution Universiti Putra Malaysia
building UPM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Putra Malaysia
content_source UPM Institutional Repository
url_provider http://psasir.upm.edu.my/
language English
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.
format Article
author Mat Daud, Zaidi
Fraser, Ian
spellingShingle Mat Daud, Zaidi
Fraser, Ian
Auditors’ and PAC members’ views on performance auditing practices in Malaysia: a qualitative approach
author_facet Mat Daud, Zaidi
Fraser, Ian
author_sort Mat Daud, Zaidi
title 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_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_sort auditors’ and pac members’ views on performance auditing practices in malaysia: a qualitative approach
publisher Universiti Putra Malaysia Press
publishDate 2015
url 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
http://psasir.upm.edu.my/id/eprint/43895/
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
_version_ 1643833700668932096
score 13.211869

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