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Audit on public buildings by National Audit Department and Public Works Department: a process overview

Md Ariffin, Khadijah and Martin, David and Kasim, Rozilah (2018) Audit on public buildings by National Audit Department and Public Works Department: a process overview. Advanced Science Letters, 24 (5). pp. 3133-3138. ISSN 19366612

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Abstract

Audit on Public Buildings (PBs) is relatively new in Malaysia. In view of this, the processes involved in the audit on PBs are still unclear. This research has identified two departments, namely the National Audit Department (NAD) and Public Works Department (PWD) as the departments which conduct audit on PBs in Malaysia. Thus, this study was aimed to compare the processes involved in the audit by both NAD and PWD. Data were collected through interviews and document reviews and analyzed using thematic data analysis. The findings revealed the approach and methodology selected for the assessment for both departments vary accordingly to its aim and purpose of audit.

Item Type: Article
Uncontrolled Keywords: Audit; Malaysia; public buildings
Subjects: H Social Sciences > HD Industries. Land use. Labor > HD101-1396 Land use
Divisions: Faculty of Technology Management and Business > Department of Real Estate Management
Depositing User: Mr. Mohammad Shaifulrip Ithnin
Date Deposited: 23 Jun 2019 07:01
Last Modified: 23 Jun 2019 07:01
URI: http://eprints.uthm.edu.my/id/eprint/11275
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