Jabatan Audit Negara Malaysia
Also known as the National Audit Department in English term. The Audit Institution was established separately in both Federated Malay States and Straits Settlements. In 1906, the Audit Institution of The Federated Malay States was formed. In 1932, both institutions were merged. However, auditing and preparation of the audit report were carried out by the Auditor of the Straits Settlements and the Federated Malay States. In 1957, the post of Director of Audit Malaya was abolished and renamed the National Audit Department under the Federal Constitution and the Audit Act 1957. The scope of audit is auditing on the accounts of the Federal and State Governments, Federal and State Statutory Bodies, Local Authorities, Islamic Religious Councils, Consolidated Trust Funds, Trust Accounts and Government companies (50% above equities owned by Government). The main objective of the Department is to carry out audit activities independently and to prepare quality and timely audit report.
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