As we know that, authorities hearers play a critical function in keeping public answerability and guaranting the effectivity of public sector administration. Government hearer is besides name as public sector hearer. For Malaysia, National Audit Department ( NAD ) is the hearer for public sector. In the recent old ages, public sector had experienced important enlargement in all over the universe. The grounds for this important enlargement are closely related to the alterations of the authorities construction and the increasing concerns for more accountable and crystalline administration. Furthermore, the increasing democratisation and attending on corruptness people are contribute to the alterations in public sector scrutinizing besides. More and more people start to concern on the publication of public sector audit study as they want to acquire known on the public presentation of authorities bureaus undertaking. Peoples want to guarantee that the resources that used in the authorities bureaus undertaking are appropriate and as stated aim since it is the public fund. Consequently, these alterations had resulted in a big addition in the figure of histories and edification of fiscal coverage.
Traditionally, public sector auditing was associating to the fiscal and conformity auditing. Public sector hearers have the responsibility to supply an independent confidence over the usage of public financess by the authorities. They need to guarantee that the recorded fiscal minutess are right authorized and follow with Torahs and ordinances. However, the populace ( via parliament ) commented that the audited study that based on the fiscal information merely was deficient. The information that provided in the audit studies was deficient for them to find the answerability of authorities bureaus in the operating of plans or activities. Hence, this issue had led the National Audit Department ( NAD ) to spread out the traditional public sector scrutinizing into a broader country, which is associating to the public presentation auditing.
As the public presentation auditing is spread outing the traditional public sector into a broader country, some challenges and issues are faced by authorities hearer. The professional and qualified hearers possessed by the National Audit Department are unequal. For the intent to run a more comprehensive auditing, different techniques and accomplishments are required by the authorities hearer. However, the scrutinizing educational, developing agreements and figure of audit staff do non run into the demand of the modern public sector scrutinizing. The job of insufficiency of the audit staff in National Audit Department can be proved by the numerical Numberss in old ages 2005 and 2006. In 2005 and 2006, merely 128 times and 143 times of the public presentation auditing is being carried out. The basic installations for preparation and research are non plenty as they are missing of professional and qualified hearer. Hence, the public presentation scrutinizing that carried out is much lower than the figure of authorities bureaus, ministries and sections at the province and federal degrees.
Next, the alterations in the populace sector scrutinizing were besides influenced by the reforming of public sector since 1980. Public sector changes the focal point on pull offing the consequence. As for the alterations, it was a demand for the authorities hearer to reexamine the populace sector scrutinizing. Although the audit commissariats in the Federal Constitution and the Audit Act 1957 have been amended and the important betterments in the operations and disposal of National Audit Department, the overall answerability of the Auditor General is still problematic. The power of Audit General to carry on the audit will act upon their effectivity ; power in this context refers to the authorization to look into and entree to the needed information. Currently, audit authorization were oppugning about the virtues of the policy. There was some statement stating that they should cover the issues of effectivity of the virtues of the policy into their range. This ground for that is to maximize the benefits of public presentation auditing and keeping the independent of the authorities hearer. However, the procedure of including the virtues policy into duty map of audit authorization is hard and hazardous because this issue can be arguable and problematic. The duty of the issues of virtues policy is under curate as they are puting the policy for the auditing.
In add-on, the populace sector hearers in Malaysia are confronting the job with seasonableness issues for the audit study. The publication of the audit study will be tardily because the study is comprehensive. Audit General Department demand to publish an audit study that based on fiscal information and relevant economic information that related to authorities bureaus ‘ undertakings. For that ground, it consumes longer clip to garner the both needed information for authorities hearer if comparison to old twelvemonth. They are confronting the job of clocking spread after that implement the public presentation scrutinizing into the public sector scrutinizing. National Audit section was concerned about this issue and took several options to work out the job of seasonableness. As a consequence, the seasonableness issues on the publication of audit study had significant betterment. Even though authorities hearer had a significant betterment for the issues of seasonableness on audit study publication, they did non wholly settle this issue. The job of clocking spread still exists. For case, the audit study for 2005 was completed after the center of the twelvemonth 2006, which was completed merely in October 2006.
Besides, the National Audit Department faces the issue of independency every bit good. Some non-governmental organisations and 3rd parties argue that National Auditor Department is non independent plenty as they will be influenced by outside parties, particularly authorities. In New Sunday Times that reported in 2005, it stated that Audit Department was under the attention of our Prime Minister. Next, our old Prime Minister, Datuk Seri Dr Mahathir Mohamad had besides inference as to bespeak that the Auditor General should non print some issues to public. It is because he wants to avoid the attending from public and doing it sensational. Then, more significantly, Audit General had admitted that the undercover or unreleased national involvement and policy issues will hold an impact on the information that provided to public. As if it is to the full disclosed the relevant national involvement and policy issues in the audit study, it will bring out the jobs. The place and repute of the undertaking for authorities bureaus will be different because it disclosed all the jobs that the authorities bureaus confronting now. In drumhead, they did non hold the freedom to unwrap the content of the audit study.