The perception of public sector auditors on performance audit in the Malaysian context

Abstract

The aim of this study is to explore the perception of Malaysian public sector auditors concerning performance audit. These auditors’ opinion are on whether performance audit is achievable, involvement of auditors in policy making, auditors’ professional judgment in expressing audit opinion, involvement of other experts in performance audit, constraints faced and the possibility of performance audit improving public administration. This study used the survey method to collect the data. The respondents were from the federal and state levels of the National Audit Department in Malaysia. Descriptive analysis was used to derive the percentages and mean values of the data collected. The results revealed that performance audit is achievable. The auditors should be given the opportunity to influence policy decisions. Public auditors are not the only profession to make audit judgment, but to team up with other groups of profession in undertaking a performance audit. Lack of cooperation and commitment from auditees in conducting a performance appeared to be the most severe constraint. Finally, respondents believe that the performance audit could achieve better public accountability, as well as be economical, efficient as well as effective in utilising public resources. In conclusion, the research findings provide some informative information to the researchers and practitioners particularly the government of Malaysia.