The perception of public sector auditors on performance audit in Malaysia

Purpose – The objective of the study is to explore the perception of public sector auditors on performance audit in Malaysian public sector entities. In particular, this study elicits the respondents’ opinion on whether the effectiveness element should be part of the elements of performance audit, t...

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Main Authors:	Loke, Chew Har, Ismail, Suhaiza, Abdul Hamid, Fatima
Format:	Article
Language:	English English English
Published:	Emerald Group Publishing Limited 2016
Subjects:	H Social Sciences (General)
Online Access:	http://irep.iium.edu.my/50134/ http://irep.iium.edu.my/50134/ http://irep.iium.edu.my/50134/ http://irep.iium.edu.my/50134/1/2016ARALoke.pdf http://irep.iium.edu.my/50134/4/50134_The%20perception%20of%20public%20sector%20auditors%20on%20performance%20audit%20in%20Malaysia_Scopus.pdf http://irep.iium.edu.my/50134/9/50134_The%20perception%20of%20public%20sector%20auditors%20on%20performance%20audit%20in%20Malaysia_WoS.pdf

id	iium-50134
recordtype	eprints
spelling	iium-501342017-04-10T04:59:25Z http://irep.iium.edu.my/50134/ The perception of public sector auditors on performance audit in Malaysia Loke, Chew Har Ismail, Suhaiza Abdul Hamid, Fatima H Social Sciences (General) Purpose – The objective of the study is to explore the perception of public sector auditors on performance audit in Malaysian public sector entities. In particular, this study elicits the respondents’ opinion on whether the effectiveness element should be part of the elements of performance audit, the need for involvement of auditors in policy making, relevant experts to undertake a performance audit, major constraints in carrying out performance audit and the possibility of performance audit to improve public administration. Design/methodology/approach – The study employed postal questionnaire method to seek the perception of the auditors. The questionnaire was distributed to the population of public sector auditors in the National Audit Department in Malaysia and a total of 503 usable responses were received. The responses were analysed using descriptive statistical analysis including mean score and mean score ranking. Findings - The results reveal that auditors were of the opinion that effectiveness element should be part of the performance audit and the public sector auditors should be given the opportunity to influence policy decisions. In addition, the results show that public auditor is not the only profession to carry out performance audit, but to team up with other groups of profession. In relation to constraints in performance audit, ‘Lack of cooperation and commitment from auditees in conducting a performance audit’ was claimed to be the most top constraint. Furthermore, performance audit was claimed to be able to enhance public accountability, as well as to be more economical, efficiency and effectiveness in utilising public resources. Originality/value – This paper is one of the few studies on public sector auditing particularly on performance auditing in the context of a developing country (i.e Malaysia). Emerald Group Publishing Limited 2016 Article PeerReviewed application/pdf en http://irep.iium.edu.my/50134/1/2016ARALoke.pdf application/pdf en http://irep.iium.edu.my/50134/4/50134_The%20perception%20of%20public%20sector%20auditors%20on%20performance%20audit%20in%20Malaysia_Scopus.pdf application/pdf en http://irep.iium.edu.my/50134/9/50134_The%20perception%20of%20public%20sector%20auditors%20on%20performance%20audit%20in%20Malaysia_WoS.pdf Loke, Chew Har and Ismail, Suhaiza and Abdul Hamid, Fatima (2016) The perception of public sector auditors on performance audit in Malaysia. Asian Review of Accounting, 24 (1). pp. 90-104. ISSN 1321-7348 http://www.emeraldinsight.com/doi/full/10.1108/ARA-12-2013-0082 10.1108/ARA-12-2013-0082
repository_type	Digital Repository
institution_category	Local University
institution	International Islamic University Malaysia
building	IIUM Repository
collection	Online Access
language	English English English
topic	H Social Sciences (General)
spellingShingle	H Social Sciences (General) Loke, Chew Har Ismail, Suhaiza Abdul Hamid, Fatima The perception of public sector auditors on performance audit in Malaysia
description	Purpose – The objective of the study is to explore the perception of public sector auditors on performance audit in Malaysian public sector entities. In particular, this study elicits the respondents’ opinion on whether the effectiveness element should be part of the elements of performance audit, the need for involvement of auditors in policy making, relevant experts to undertake a performance audit, major constraints in carrying out performance audit and the possibility of performance audit to improve public administration. Design/methodology/approach – The study employed postal questionnaire method to seek the perception of the auditors. The questionnaire was distributed to the population of public sector auditors in the National Audit Department in Malaysia and a total of 503 usable responses were received. The responses were analysed using descriptive statistical analysis including mean score and mean score ranking. Findings - The results reveal that auditors were of the opinion that effectiveness element should be part of the performance audit and the public sector auditors should be given the opportunity to influence policy decisions. In addition, the results show that public auditor is not the only profession to carry out performance audit, but to team up with other groups of profession. In relation to constraints in performance audit, ‘Lack of cooperation and commitment from auditees in conducting a performance audit’ was claimed to be the most top constraint. Furthermore, performance audit was claimed to be able to enhance public accountability, as well as to be more economical, efficiency and effectiveness in utilising public resources. Originality/value – This paper is one of the few studies on public sector auditing particularly on performance auditing in the context of a developing country (i.e Malaysia).
format	Article
author	Loke, Chew Har Ismail, Suhaiza Abdul Hamid, Fatima
author_facet	Loke, Chew Har Ismail, Suhaiza Abdul Hamid, Fatima
author_sort	Loke, Chew Har
title	The perception of public sector auditors on performance audit in Malaysia
title_short	The perception of public sector auditors on performance audit in Malaysia
title_full	The perception of public sector auditors on performance audit in Malaysia
title_fullStr	The perception of public sector auditors on performance audit in Malaysia
title_full_unstemmed	The perception of public sector auditors on performance audit in Malaysia
title_sort	perception of public sector auditors on performance audit in malaysia
publisher	Emerald Group Publishing Limited
publishDate	2016
url	http://irep.iium.edu.my/50134/ http://irep.iium.edu.my/50134/ http://irep.iium.edu.my/50134/ http://irep.iium.edu.my/50134/1/2016ARALoke.pdf http://irep.iium.edu.my/50134/4/50134_The%20perception%20of%20public%20sector%20auditors%20on%20performance%20audit%20in%20Malaysia_Scopus.pdf http://irep.iium.edu.my/50134/9/50134_The%20perception%20of%20public%20sector%20auditors%20on%20performance%20audit%20in%20Malaysia_WoS.pdf
first_indexed	2023-09-18T21:10:50Z
last_indexed	2023-09-18T21:10:50Z
_version_	1777411241478717440

The perception of public sector auditors on performance audit in Malaysia

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