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THE INTERNATIONAL PUBLIC SECTOR CONFERENCE SUTERA HARBOUR HOTEL, KOTA KINABALU, SABAH

25 - 26 SEPTEMBER, 2012, ORGANISED BY UNIVERSITI TEKNOLOGI MARA

KEYNOTE ADDRESS DELIVERED BY THE AUDITOR GENERAL OF MALAYSIA

26 September 2012

Bismillahirrahmanir rahim

Distinguished Guests, Speakers and Participants,

Assalammualaikum wbt, Good Evening and Salam 1Malaysia

Ladies and Gentlemen.

1. It is indeed a privilege for me to be here this afternoon to address

distinguished participants of this International Public Sector Conference.

At the outset, I would like to record my deep gratitude to the Accounting

Research Institute, Universiti Teknologi MARA for kindly inviting me to

share my reflections and views on the theme entitled “Food for

Thoughts: Issues in Public Sector Auditing”. The timing of this

Conference is indeed auspicious because in two days time the Finance

Minister will be tabling the 2013 budget and shortly afterwards, the

Report of the Auditor-General for the year 2011 will be tabled in

Parliament and open to public scrutiny.

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2. Some of you may not be aware that public sector auditing has a

long standing tradition in our country, in fact over 100 years of history. It

is rooted in the idea that the stakeholders and people expected some

controls over the management and use of public funds. In other words,

they demand accountability from the government. If ever there is gross

mismanagement of resources, they want those responsible to be

punished, adequately and quickly. Therefore, Jabatan Audit Negara’s

mission as a Supreme Audit Institution (SAI) of the country is to help to

ensure public accountability and transparency in public governance. Our

task is to inspect, analyse and report for the benefit of our stakeholders

and in so doing provide guidance as to whether public money has

indeed been wisely spent and accounted for. We also identify areas

where corrective actions are required to rectify the irregularities and the

weaknesses with the hope that incumbent office holders make real

efforts to learn from the lessons of the past.

3. By exercising this control function, we supply independent,

unbiased and reliable information to the Parliament so that we can hold

the government and the public administration answerable. In this way,

we support the Parliament in the exercise of its duties. At the same time,

we act as partners and agents of the public, ensuring the money

entrusted to the government entities has been spent economically,

efficiently and effectively in the interest and for the benefit of the public at

large.

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New Public Management and Transformation Agenda

4. The new public management where the government has

introduced more rules, procedures and processes and the

transformations it has brought with it, notably in the wake of the recent

financial, economics and budget crises, has clearly demonstrated that

we, public sector auditors, need to prepare ourselves to evolve and

change if we want to thrive in the new millennium. The reality is that

business is not as usual and we have to adapt rapidly to changing needs

and expectations. This is what transformation is all about. It is about

change and challenging the statusquo.

5. Several of the national transformation agenda introduced by the

Malaysian government such as the Government Transformation

Programme (GTP) and its drivers, National Key Results Areas (NKRAs);

Economic Transformation Programme (ETP) and its drivers, National

key Economic Areas (NKEAs); new economic model and its enablers,

Strategic Reform Initiatives (SRIs); rural transformation programme and

digital transformation programme also posed new challenges and have

high bearing on our auditing work to provide the value the stakeholders

demand and assist the government to achieve its agenda.

6. At this juncture, it is to be noted that in its own way and pace,

public sector auditing in Malaysia has also been transformed so as to

remain relevant and credible in meeting current needs. So allow me to

elaborate on public-sector auditing transformation in this country.

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7. Firstly I must mention how the Accountability Index has gradually

transformed financial management in the public sector. On the issue of

accountability in terms of compliance with government financial rules

and regulations, I must say that since the introduction of the

Accountability Index in 2007 there has been an encouraging trend

whereby government departments and agencies are now showing

greater interest in and attention towards complying with financial

management regulations. This is because under the star-rating feature

of the AI, their performance are being objectively assessed and

publicised as well as being benchmarked. For heads of departments and

agencies, their AI performance is also a KPI for consideration of their

own personal career performance as well as that of their own

organization under the MAMPU star-rating system. Excellence to be

achieved under the AI system is something that is indeed possible and

therefore every government department and agency should strive to

achieve it through concrete actions such as consistently updating their

records and organizing financial management training. I am glad to see

more and more departments and agencies have received excellent AI

ratings but there are many more that need to do more to attain that

excellence.

8. The next transformation in public sector auditing is the greater

emphasis on Value for Money. It is only recently we hear our

government leaders talk about the importance of value for money as

reflected in new initiatives being taken like value management and

outcome-based budgeting. But Jabatan Audit Negara has undertaken

performance auditing or VFM auditing since 1987. So over the years,

JAN has been reporting on the actual performance of government

servants in the planning, implementation and monitoring of government

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programmes, projects and activities where it is common to find the

management of such programmes, projects and activities failing to

adhere to the principles of the 3Es - Economy, Efficiency and

Effectiveness but instead succumbed to the -3Ps which means

Pemborosan, Pembaziran and Penyelewengan which not only

undermine the value for money principle but also cost the government a

lot in terms of image and reputation because public money is not wisely

spent. Of course there are many factors why the 3Es could not be

achieved and why the 3Ps happened but all these can be traced to a

lack of competence, professionalism and integrity of those entrusted with

the task of planning, implementing and monitoring of government

programmes, projects and activities.

9. In the public sector, efficient delivery of government services and

effective project management can be undermined by fraud and

corruption and this is closely associated with government procurement

processes. Value for money can be severely compromised whenever

there is an absence of competition, such as when projects are awarded

not based on competitive tender or bidding, which is the convention. This

is not helped when the particular project experiences serious delays in

completion due to a generous dose of EOTs and even worse when costs

have seriously escalated due to many VOs, sometimes causing the

project ceiling to burst. When the projects encountered serious quality

problems due to design flaws or workmanship and the government has

to spend more because the defects emerge only after the defect liability

period has passed, it is sad because it constitutes unnecessary

spending of money which could be put to better use somewhere else.

Also, where is the value for money one might ask if facilities built or

equipment bought, sometimes at exorbitant prices, are not being fully

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utilized or not utilized due mainly to weaknesses in planning. All these

things say something about the lack of competency and integrity of those

entrusted with project management. The end result, if not checked, will

only be to the detriment of the good image and credibility of the public

service and the government.

10. In this respect, I am glad that the Government is now practicing

value management for projects of certain size where an independent

review of the scope, location, technology and costing of such projects

has enabled the Government to secure meaningful savings. Also I

believe that e-procurement and e-bidding, where appropriate, can

indeed secure savings for the government.

11. Another food for thought in public sector auditing is how it can play

a role in fighting corruption which is an important government agenda

under the Government Transformation Programme (GTP). Under the

NKRA for Corruption, government procurement has been identified as a

key area to be focused for improvements. Past and present audit reports

never failed to reveal instances of irregularities in government

procurement such as unrealistic pricing, improper payments, non-

conformance to specifications etc which suggest possibilities of corrupt

practices by the private sector as the giver and the public sector as the

taker. Of course fraud and corruption cases need to be investigated by

the police or SPRM and if found to be prima facie the offenders will be

charged in court. If there is not enough evidence the AG prosecutors will

be reluctant to go to court but where there is clear evidence of

negligence, the cases are referred to the respective heads of ministries

and departments to initiate the necessary disciplinary action. But many a

time, department heads are reluctant to take disciplinary action out of

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sympathy for the officers or simply to protect the good reputation of their

organization. This then give rise to public derision as to what purpose

the audit serve in reporting such irregularities when at the end of the day

nothing happen and the negligent officers could well enjoy promotions,

khidmat cemerlang, awards etc. And therefore government is not seen

to be serious enough in fighting corruption.

12. What needs to be emphasized here is the importance of the AG

Report in providing the clues for possible fraud and corruption in the

public service as well as the importance of fast follow-up action after the

report is tabled in Parliament. It is interesting to note that tabling of the

AG Report is a once-in- a-year affair while the period between the

completion of the auditing until the tabling of the AG Report can be as

long as about 10 months, rather long for follow-up investigations by the

authorities to commence. Hence for more effective follow-up

investigations it has recently be proposed by PEMANDU in GTP2 for the

AG performance audit report to be tabled as and when Parliament is in

session, meaning 3 times a year instead of once only. PEMANDU also

recommends to the government for the setting up of a high level

coordinating committees involving JAN and the relevant enforcement

bodies to follow-up on the AG Report as well as for JAN to set up a

dashboard for the public to monitor the progress of the follow-up to the

AG Report. There proposals are certainly food for thought for us and our

stakeholders.

13. In the context of public sector auditing I must also mention the

transformation of internal audit in the various ministries and

departments. I am glad that the Government has recognized the

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important role of internal audit in complementing JAN in promoting the

culture of good governance and enhancing accountability and integrity in

the public sector first by strengthening the numbers of internal

auditors and secondly to caderise the internal audit posts enabling

trained auditors from JAN to serve in the ministries and departments

concerned. In the past, internal audits were conducted by untrained

personnel and sometimes unwanted personnel. Also filling the internal

audit posts, too few to be effective anyway, remain as the least priority.

Some ministries are very big in terms of budget, staffing and pusat

tanggungjawab and the ministry heads do need the assistance of

internal auditors to do reality check as to how well its financial and

human resources have been managed in compliance with government

policies and regulations. As for JAN, I must say that we are ever ready to

loan our auditors to ministries, departments, statutory bodies,

GLCS whether at federal or state levels as well as providing professional

support, training and knowledge-sharing.

14. By now, it is perhaps apparent to you that the role of JAN in

particular has expanded from its traditional role of just auditing and

reporting. It is becoming more involved in monitoring follow-up actions

of our auditees, including investigations by the relevant authorities

because it is now the government policy that audit issue should be

acted upon with a sense of urgency. In addition, JAN is now a member

of several high-level governmental committees chaired by the PM or the

Chief Secretary to Government for us to advocate good governance and

best practice. Through our adoption scheme, we have helped several

government agencies which are struggling with their accounts or their

financial management. We constantly remind our audities to adopt a

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culture of excellence in their financial management by striving to rectify

common mistakes and to learn from past shortcomings. Some of you

have heard of our mantra: Membetulkan yang biasa dan membiasakan

yang betul.

Issues and Challenges in Public Sector Auditing

15. Having discussed several transformations in public sector-auditing

in Malaysia allow me now to share some of my thoughts on issues and

challenges confronting public sector auditing.

15.1 To be an independent and professional audit office

I am aware of the generally good public support given to the work of my

colleagues in JAN. However, uppermost in my mind is the question

whether we have done enough to the cause of enhancing accountability

and integrity in the public service. As our nation aspires to become a

developed country in 2020 we are asking ourselves can we be on par

with the SAIs of developed countries in terms of independence and

professionalism? The issue of independence and accountability are

common issues faced by SAIs worldwide. Functional independence in

terms of the independence of the Auditor General from the Executive

and Parliament as well as having complete discretion to discharge the

audit functions are very crucial to a SAI.

In order for a Supreme Audit Institution (SAI) to demonstrate its value

and benefit, every SAI should act as an independent model organisation

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and be recognised as an institution that decisively change the lives of

citizens. This is the resolution of the 19th UN/INTOSAI Symposium in

2007 which specifically addressed the issue on the value and benefit of

government audit in a globalised environment. The importance of SAI

independence is clearly depicted in the Lima and Mexico Declaration

which is supported by the UN resolution on promoting efficiency,

effectiveness and transparency of public administration by strengthening

supreme audit institutions in December 2011 which stated that:

“… UN recognises that supreme audit institutions can accomplish

their tasks objectively and effectively only if they are independent

of the audited entity and are protected against outside

influences…”

In the case of Malaysia, although the audit provisions in the Federal

Constitution and Audit Act 1957 have been amended and there have

been substantial improvements in the operations and administration of

the Office of the Auditor General, the overall accountability of the Auditor

General is still subject to debate because ideally, the AG should have

the discretion to conduct performance audit on any entity which receives

grant, loans or guarantees from the Government i.e. whenever and

wherever public funds are used. In the absence of such a mandate, I

think the concept of a SAI (Supreme Audit Institution) is severely

compromised. These are issues which JAN has bought to the attention

of PEMANDU and the Special Commission on the Transformation of the

Civil Service. The effectiveness of the Auditor General in conducting

performance auditing for instance is much dependent on its power to

conduct the audit. In relation to this, the appropriate audit mandate is

important because it would provide the authority for the Auditor General

to investigate all public resources and operations and therefore, the

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access to all information required in all government entities including

government linked companies regardless whether they are listed or non-

listed.

Presently, the AG can conduct such audit only upon request from the

PAC or the Minister of Finance. The Federal Constitution and the Audit

Act 1957 provide a strong enabling environment where the Auditor

General can perform its scrutiny functions with considerable

independence. As the service head of public-sector auditors, the Auditor

General has substantial control over personnel and professional

development of the personnel. However, the Auditor General does have

some limitations regarding managing staffing. As a department under

the PM Department, the Auditor General must negotiate with the Ministry

of Finance and with the Public Service Commission and Public Service

Department, for creation and filling of posts. Therefore, he cannot

resolve these issues fast enough.

15.2 To remain committed to improving service delivery and accountability

It is crucial for us to deliver our constitutional task and meet the

expectations placed in us to secure the trust of institutions and public in

a sustainable manner. This is the basis for our work, for the acceptance

of our institution and for our independence.

Quality of the audit report and the timeliness of publishing the Auditor

General’s Audit Report is at the heart of professionalising the

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organisation and assist to cultivate the adding value while improving the

level of stakeholder satisfaction with our services. The general tendency

is for the audits to cover and report on all issues confronting the

organisation instead of emphasising on the most critical issues. The

audit report can add significant value if the auditors focus more on

critical issues with impact on the organisation and recommend practical

implementable ways to resolve those issues.

The timeliness of publishing the Auditor General’s Report on financial

audits has improved significantly compared to 10 years ago when the

delay is between two to four years. However, there is also a need for the

transparency on matters specific to the audited financial statements and

the audit performed.

At present, performance audit reports are compiled and publish together

with the financial and compliance audits. As a result, the Auditor

General’s report on performance audits for the past number of years has

been fairly sizeable documents. The timing gap on the publication of the

performance audit report still exists whereby as mentioned earlier the

performance audits which have been completed have to wait 10 months

or so to be tabled in the Parliament in the following year. It cannot be

denied that the delay in the publication of the reports weigh less

significant impact as actions on the wrong doers cannot be taken in time.

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15.3 We in JAN are always conscious of the need to create an environment of continuous learning and striving for excellence

The audit activity needs a professional staff that collectively possesses

the necessary qualifications and competence to conduct the full range of

audits required by its mandate. Currently, public sector auditors are

equipped to handle traditional areas of assurance using checked the box

skill sets and analytical processes. However, these competencies are

not sufficient given the new areas of auditing such as forensic

audits/investigative audits, risk based audits, environmental audits and

so forth as well as new roles which the auditors play in the public sector

governance. Auditors must be able to look at the bigger picture, to

conceptualise, design and conduct an audit strategy. For example in risk

based audits, auditors need to build their competencies to identify not

only operational risks but more importantly, the strategic and systemic

risks.

Lately, Jabatan Audit Negara has been requested to carry out audits on

multibillion projects and these performance audits normally cover

broader scope than financial audits. It certainly requires different

techniques and skills compared to financial and compliance auditors.

Auditors must be able to analyze the organisation’s activities and

management practices. They need to become familiar with a wide range

of organisational contexts and subject matters. They need the ability to

write logically and thoroughly on complex issues. Even though the

Department creates an environment of continuous learning, it is

incumbent for the performance auditors themselves to develop their

skills in those areas.

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15.4 Let me say a few words about Private Sector Involvement in Public Sector Audits

The quality of financial statements is the primary responsibility of the

Board of Directors and management. Auditors are the external party

appointed to conduct an independent audit on the financial statement

and to offer a professional opinion on the true and fair view of the state

of affairs and results of the organisation. Currently NAD has outsourced

90% of the audits of financial statements of Statutory Bodies and local

governments to private audit firms. This does not abrogate our

responsibility for the opinion given on those financial statements nor

from our responsibility to ensure that the work of the private auditors is

based on demonstrated good professional practice.

Although the responsibilities of private auditors have not changed, the

government operating environment has grown complex over the years.

Users are more likely to demonstrate a high level of confidence on the

information presented in the financial statements if the audit of the

financial statement is perceived to be of high quality. Hence, the private

auditors are expected to demonstrate the highest possible regard to due

process in discharging their responsibilities. As you know the audit

quality has many contributing factors including experienced judgment,

technical competence, ethical values, appropriate client relationships,

proper working practices, effective quality control and the monitoring of

the review processes. High quality audits should be a priority to avoid

more unexpected financial scandals which eventually lead to further

erosion of public trust in the profession.

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15.5 I think it is also pertinent for me to touch on developments of auditing and accounting standards

Several developments of auditing and accounting standards worldwide

have affected the public sector auditing. The need for public sector

auditors to be in full compliance with international auditing standards is

critical in ensuring high quality of audits. International Organisation of

Supreme Audit Institutions (INTOSAI) has issued the International

Standards of Supreme Audit Institutions (ISSAIs)

The changeover from a historical cost accounting models to one

emphasizing mark to market accounting is complex and will complicate

the auditor’s job even more. Auditors will have to be up to speed with

MFRS or Malaysian Financial Reporting Standards in order to be

effective. They have to be proficient in the technicalities and impacts of

financial reporting standards in ensuring high quality audits.

The Malaysian New Economic Model advocates for the adoption of

international standards for fiscal transparency as the way towards proper

assessment and dissemination of public finance solvency and

sustainability. By 2015, Malaysia is adopting full International Public

Sector Accounting Standards (IPSAS) compliance on accrual

accounting. The adoption of IPSAS has an impact on the policies,

governance and control structures surrounding the use of public funding.

The management, staff, regulators, fund providers and other government

stakeholders including public sector auditors must be ready of this

significant shift of mindset to accrual accounting, accrual budgeting or

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performance based management. It is essential that necessary IPSAS

awareness and reforms are put in place.

15.6 Next, what about the Impact of Information Technology and Communication (ICT)?

In the broadest sense, ICT is having a fundamental impact on the

business of the government. It is therefore essential that public sector

auditors recognise this and respond to it accordingly. Processing power,

storage capacity, speed of information access and computer

communications are advancing rapidly. The challenges facing the

auditors is pertaining to the continuing enhancement of the ICT auditing

skills and identifying new computerised auditing tools to keep pace with

the changes in data management and communication. Apart from that is

our ability to assist where possible, the government’s effort for across

the service ICT initiatives and ensuring that we maximize the benefits of

ICT to increase productivity of our works.

15.7 To Ensure Effective Follow-up Actions on Audit Findings

Despite many opportunities given to the audited entities, resolution of

audit observations frequently does not occur before submission of

reports to the King and subsequent review by the Public Account

Committees. This suggests apparent indifference or “tidak apa” attitude

by the auditees. It is important that the audit observations especially

follow up actions are dealt with seriously and immediately by the

legislature, enforcement agencies such as Anti Corruption Commission

and police as well as central agencies such as Public Service

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Department. The Auditor General has no statutory powers to impose any

sanctions or penalties to the wrong doers.

16. Ways to Respond to the Issues and Challenges

I certainly could not assert that NAD has all the answers to those issues

and challenges but we have undertaken concerted efforts as follows to

improve our service and products as well as further explore ways in

which we can contribute and add value the Malaysian public service

initiatives. :

16.1 Statutory Frameworks – The Audit Act 1957 need to be reviewed

as it requires some improvements for instance in carrying out the

performance audits, the audit should explicitly mention not only the

economy and efficiency in the use of public funds but also on the

effectiveness aspect. Under the Act, the Auditor General has the

authority to audit any bodies or authorities established by the

government or which has received a loan or grant, however, there are

some exclusion clauses allowed for, which limits the powers and function

of Auditor General to carry out the audits of all government

companies/subsidiaries and the decision to audit is also subject to the

agreement of the Ministry of Finance. As mentioned earlier a supreme

audit institution, the Auditor General should have the authority to conduct

a full range of audits for all government owned or controlled entities.

Furthermore, considerations should be given in the Act to clearly set out

penalties and their appropriate applications in the event of non

compliance with auditing requirements.

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16.2 Strengthening the Office of the Auditor General – You may

wish to know that 4 strategic initiatives have been identified by

PEMANDU for Government consideration under the GTP 2.0. Firstly,

the performance audit reports will be tabled three times yearly as I had

mentioned earlier. This means that once an audit study has been

completed, it will be tabled at the nearest date of the Parliamentary

sitting. Secondly, a committee comprising the representatives from the

Auditor General’s office, Anti-Corruption Commission and the Royal

Malaysian Police will be formed. This committee will review the audit

issues after the tabling of the audit reports to ensure immediate actions

can be taken. Thirdly, a dash board which is the follow-up tracking

system will be created and managed by the office of the Auditor General

to ensure the necessary follow up actions are taken. Lastly, for those

unresolved audit issues, it will be brought up to the attention of the Prime

Minister under the Putrajaya inquisition. We believe that those initiatives

will significantly contribute to transforming the audit profession.

16.3 Full compliance with international auditing standards – It is

necessary for the public sector audits in Malaysia to fully comply with

ISSAIs. ISSAIs should form the basis of the auditing methodology and

process for the Office of Auditor General of Malaysia. This is in line with

the practices of other SAIs. In preparation of the adoption process of

ISSAI, four main committees were established to review on ISSAIs

pertaining to financial audits from the perspective of cash basis and

accrual basis, compliance audits and performance audits which covers

environmental audits and ICT audits. In addition, the Department is

sending several officers to participate in a two year online ISSAI

certification programme organised by INTOSAI and INTOSAI

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Development Initiatives (IDI) which will kick off this month. These officers

once graduated will become the subject matter experts of ISSAIs. I

believe by assimilating ISSAIs in our work it will enhance our standing in

the international arena since we want to be involved in auditing

international bodies, intensify our training and knowledge sharing

activities with other countries as a steps forwards to be on par with

developed countries SAI.

16.4 Qualification and skills of public sector auditors – It is

heartening to note that many of our auditors are embarking to pursue

further studies at the degree, masters and Ph.D levels. To enhance their

qualification and skills so that they will be on par with auditors of other

supreme audit institutions, the department is sending several auditors in

November this year to take up professional qualifications such as

Certified Internal Auditor (CIA), Certified Fraud Examiner (CFE) and

Certified Information System Auditor (CISA).

Rigorous capacity building exercises are being identified, designed and

delivered at the National Audit Academy to equip the audit personnel

with adequate professional expertise and technical knowledge to carry

out the audits. The Academy annual training plan which provides many

opportunities for the audit personnel’s continuing professional

development encompasses more than 50 different short courses in

auditing, accounting, ICT and management.

NADM is partnering with the private audit firms by seconding the audit

personnel to the firms to build the skills of the auditors. We are also

having smart partnership with the Anti Corruption Commission through

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the cross fertilization programme where the auditors are taught on how

to carry out investigative audits/forensic audits.

16.5 Better use of technology – Recognising that we need to do more

with less, we are identifying the capacity multipliers and innovate. One

common multiplier is the use of technology. In response to this, the

electronic auditing management system (e-SPP) is created and this

system supports the administration of NADM where auditing works

starting from planning and completion can be monitored electronically. It

also contained a library for various Audit Planning Memorandums,

performance audit studies, auditing guidelines and manuals, auditing

standards and conferences/seminars papers. This system which

operates on a web-based platform allows the auditors to access with

greater effectiveness and reliability.

In terms of auditing works, we use Computer Assisted Auditing

Techniques (CAATs) extensively as the analysis tool which enables the

auditors to evaluate thousands or even millions of transactions and to

identify anomalies. I would like to note that the use of Government

Financial and Management Accounting System (GFMAS) and Financial

Statement System for the State Government (SPEKS) have greatly

facilitated the preparation of financial statement of the federal and 13

states.

Auditing with the environmental perspective is a very challenging area.

In view of this, NAD has forged a bilateral agreement with the Remote

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Sensing Agency of Malaysia to assist the auditors in carrying out the

audits through the use of geospatial technologies such as Geographical

Information System (GIS) and remote sensing. We believe that these

technologies together with other audit techniques such as interviews,

questionnaires, data and document analysis as well as confirmation with

related entities will improve the audits as well as the audit report quality.

17. Conclusion

We as Supreme Audit Institutions must lead by example in coping with

social challenges and the changing environment in which audits are

being conducted so that we can adequately respond the needs of the

different stakeholders in the democratic process. We strive to actively

increase our engagement with auditees, internal audit units,

stakeholders, other government entities and the public to strengthen

accountability and transparency and in the fight against corruption.

Networking and cooperation with international and regional organisations

such as INTOSAI, Asian Organisation of Supreme Audit Institutions

(ASOSAI), ASEAN Supreme Audit Institutions (ASEANSAI) and other

professional international organisations will elevate the status and profile

of the public sector auditing in Malaysia. Hosting the ASOSAI Assembly

in 2015 and heading the ASOSAI Governing Board for the period of

2015-2018 will certainly highlight Malaysia to the auditing fraternity of the

world.

The need to continuously evolve and expand horizons to adapt to

changing times is continuously present. I would like to reiterate that NAD

will continue to play a constructive role to promote public accountability

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and public sector efficiency, improve the perception and visibility of audit

quality that will raise the standard of governance in our country as well

as remain a functioning pillar of government operations. I firmly believe

that our work as public sector auditors has served and will continue to

serve Malaysia well. Without pomp and fanfare we will continue to

perform our duty in the national interest without fear our favour.