NATIONAL AUDIT
DEPARTMENT OF
MALAYSIA
William Yapp
Principal Assistant Director
Presentation
Part I - Introduction to Malaysia
Part II -
Introduction to National Audit
Department of Malaysia
Part III - Corruption & Money
Laundering In Malaysia
PART 1
• Introduction to Malaysia
Geography: Malaysia
• Malaysia is situated in Southeast Asia.
• The northern part of Malaysia borders is
Thailand
• To the east is the South China Sea
• To the south is Singapore
• To the west are the Straits of Malacca
Geography: Malaysia
East & West Malaysia
MALAYSIA
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Area : 330 sq km
Population: 27 Milion
Capital : Kuala Lumpur
Climate : Malaysia has a
warm and humid climate.
The humidity is about 80%
all year round and
temperatures range from
21 to 32°C.
National Emblem
National Flag
Duli Yang Maha Mulia Tuanku Al-Mutassimu Billahi Muhibbudin
Sultan Abdul Halim Al-Muadzam Shah ibni Almarhum Sultan
Badlishah
• Government : Constitutional Monarchy
• Language : Malay is the official language but English
is widely spoken, especially in business, besides
Chinese,Tamil,
• Religion : Official religion is Islam, but its people are
free to observe any religion of their choice. It is
common to see temples, mosques and churches
located in close proximity.
Muslim (60%), Buddhist (20%), Hindu (10%),
Christian (9%), Sikh(1%)
• Currency : Ringgit Malaysia ( MYR )
1 USD = MYR 3
Prime Minister: Dato' Sri Mohd. Najib Tun Haji
Abdul Razak Prime Minister’s Office in Putrajaya
PEOPLE
• Malays,Chinese, Indian,The People Of
Sarawak, The People of Sabah, The Orang Asli
and Baba & Nyonya
Cultural: Apparels
Malay
Costumes
Chinese
Costumes
Indian
Costumes
Sarawak
Costumes
Some Malaysian landmarks
SULTAN ABDUL SAMAD
BUILDING
PALACE OF JUSTICE
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UBUDIAH MOSQUE
NATIONAL MUSEUM
KUCHING (CAT CITY)
PETRONAS TWIN TOWERS (88 stories,
1998 USD1.2bil, 462m tall)
Local Cuisines
The unique cooking styles and flavors
of the Malays, Chinese and Indians
cuisine are to be experienced, to be
enjoyed while in Malaysia. Dinning
out is inexpensive, and the choice of
food is massive.
About 4/5 of Malaysia is covered by tropical rainforest,
one of the most complex and rich ecosystems in the
world. The Malaysian government has set aside more
than 1.49 million hectares to protect them from
development and has enacted legislation to save
Malaysia's precious rainforest and its rare wildlife.
Flora and Fauna
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Flora
15,000 flowering plant species
2,650 tree species
1,100 species of fern and fernallies
Fauna
300 species of mammals
700 – 750 species of birds
165 species of amphibians
350 species of reptiles
300 species of fresh water fish
1,200 species of butterflies
12,000 species of moths
TOURISM
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Batu Layar is a fairly secluded beach
located quite close to Desaru, within
the district of Kota Tinggi
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Jemaluang Lake, Mersing, Johor
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Orchid Valley-Located in the village of
Kangkar Pulai, 30km northwest of
Johor Bahru
Desaru Golden Beach Hotel-This fabulous
southern gem of holiday resort situated on a
glorious stretch of white sandy beaches
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PART 2
• Introduction to National Audit
Department of Malaysia
Auditor General’s Office
of Malaysia
National Audit Department of Malaysia, No 15, Level 1-5,
Persiaran Perdana, Presint 2,
62518 Putrajaya , Malaysia.
OFFICE
National Audit Academy
Mandate:
Federal Constitution
• Art 105: an Auditor General shall be
appointed by the Yang diPertuan
Agong on the advice of the Prime
Minister and after consultation with
the Conference of Rulers.
• Art 106 : Power and Duties of AG
• Art 107 : Report of AG
Mandate: Audit Act 1957
• Audit Act 1957 (amended 1972)
Sec 5 :Duties of AG
Sec 6 :Nature of Audit
Sec 7 : Powers of AG
Sec 9 : Audit Reports
Organisation Chart
SECTORS
1)
2)
3)
4)
5)
6)
Management Sector
Federal Government Sector
State Government Sector
Federal Statutory Bodies Audit Sector
Special Audit & Research Sector
National Audit Academy
TYPES OF AUDIT
• FINANCIAL AUDIT
• COMPLIANCE AUDIT
• PERFORMANCE AUDIT
VISION & MISSION
Vision
To be recognised as a key contributor
towards financial management excellence
and enhances good governance in the public
sector.
Mission
To carry out audit in a professional and
independent manner and to produce
balanced report to the Parliament and State
Legislatures towards enhancing good
governance in the public sector.
INTERNATIONAL INVOLVEMENT
• INTOSAI - International Organisation of Supreme
Audit Institutions
• INCOSAI - International Congress of Supreme Audit
Institutions
• ASOSAI - Asian Organization of Supreme Audit
Institutions
• WGEA – Working Group On Environment Audit
• MTCP – Malaysian Technical Cooperation Program
• Bilateral Cooperation – MOU with The Audit Board of
The Republic of Indonesia on public sector auditing
and a parallel study on Forest Management.
PART 3
• Corruption & Money
Laundering In Malaysia
CPI
• 2011 - 60th
• 2012 - 54th
- steps taken through Government
Transformation Programme ( GTP) to
fight corruption is showing results
- Govt committed : only country include
CPI as part of its KPI in fighting
corruption
GTP
• Launched in 2009 : improve govt delivery sys.
• 7 National Key Results Area (NKRA)
- Fight Against Corruption
* 21 initiatives under Anti-Corruption NKRA
• 4 initiatives involves AG
a). Fast-tracking access to AG Performance
Audit Report for immediate action
- 3 times a year (as it is ready)
- why? Prompt investigation, prevent
tampering of evidence, ppl’s expectation
GTP
• b). Action Committee on AG report
- form soon after report is tabled
- consist of MACC and NAD
- facilitate MACC identifying issue
related to corruption
• c). Auditor General’s online dashboard
- desseminate of information to public
- issue raised, recommendation,
status, action against auditee
INISIATIF
3
Online Dashboard
SYOR
AG’S REPORT
ISU
Federal Government Sector
State Government Sector
Federal Statutory Bodies Audit
Sector
NAD OF MALAYSIA
• Top Management
PERBENDAHARAAN
Agency/
Auditee
• MINISTRY/DEPT/
STATE GOVT
• LOCAL AUTHORITY/
RELIGIOUS COUNCIL
• GLC
• INTERNAL AUDIT
Orang
Awam
PERDANA
MENTERI
(Putrajaya
Inquisition)
PAC
SOLVED)
UNDER ACTION
SOLVED
Auditor General On-line Dashboard
Information crawlers…….berkaitan dashboard ini dan tindakan agensi
Utama
Dashboard
JUMLAH ISU
ISU SELESAI
ISU DALAM
TINDAKAN
ISU BELUM
SELESAI
Carta Prestasi
Maklumat NKRA Anti-Rasuah
Persidangan Parlimen
GTP
• Putrajaya Inquisition
- to resolve unsolved issue raised in AG’s
report
- PM as chairman
Authority To Conduct Audit
a). Corruption : Not directly
b). Money laundering : Not directly
Issue raised -> reviewed by MACC -> SAI
provide evidence, wp, related information
to ease investigation