Kuala Lampur:The National Audit Department continues to enhance its role as an independent, professional audit institution with a focus on integrity.

According to BERNAMA News Agency, a statement released today highlights the department's focus on addressing significant and impactful issues following amendments to the Audit Act 1957. These changes ensure that public funds are managed prudently and transparently, benefiting the public. The department's audits now extend beyond compliance, incorporating broader oversight to enhance the accountability of entities managing public resources.

The department has also expanded its auditing reach through the e-SelfAudit System, covering 1,856 entities, including government-owned companies at both federal and state levels, starting in 2025. This move aims to improve oversight, transparency, and accountability.

The National Audit Department Report 2/2026, which includes the Federal Government Financial Statements for 2025 and activities of federal and state government ministries and agencies, was presented in the Dewan Rakyat today. The Auditor General's Certificate on these financial statements is prepared under the Auditor General's mandate and guided by the department's auditing guidelines based on the International Standards of Supreme Audit Institutions.

The report details two types of audit opinions: Unmodified and Modified. An Unmodified Opinion may include an Emphasis of Matter paragraph for important financial statement matters, which does not change the opinion to a Reprimanding Opinion. The Key Audit Matters paragraph highlights significant issues communicated to governance authorities, while Modified Opinions address financial statements that do not present a true and fair view due to material misstatements or constraints faced by the Auditor General. These consist of Reprimanding Opinions, Contradictory Opinions, and Denials.