Bekas ketua audit negara terkilan tak dipanggil prosiding RCI TH, hak didengari dinafikan
Madinah Mohamad berkata beliau menggunakan pertimbangan profesional mengeluarkan Emphasis of Matter bagi menarik perhatian terhadap dua perkara material yang dikenal pasti semasa audit.
Former Malaysian Audit Chief Madinah Mohamad claims she was not called during the Royal Commission of Inquiry (RCI) proceedings for the Tabung Haji (TH), despite having reported to the panel. Mohamad served as the audit chief from 2017 to 2019 and was present at the RCI TH in 2019, waiting over 30 minutes to be called but was ultimately not summoned.
She asserts that her right to be heard was denied, even though she was present and waiting. The RCI report, spanning 211 pages, concerning TH's management and operations from 2014 to 2020, was submitted in July 2022. The report revealed the existence of neglect by the audit chief. The RCI reported that TH's financial statements from 2014 to 2017 were given a "Clean Audit Certificate" by the audit chief, even though the 2017 financial audit mentioned an "Emphasis of Matter" (EOM).
The EOM aims to draw attention to matters that should naturally be highlighted in the financial statement, but it is considered important for users of the financial statement to understand. Muar MP Syed Saddiq Syed Abdul Rahman emphasized fairness for the former audit chief during a recent special session of the Dewan Rakyat on the RCI TH report.
The RCI scope covered 2014 to 2020, and the report identified financial issues with TH since 2014. However, financial statements for 2014 to 2016 had already been audited, and a "Clean Audit Certificate" was issued by the audit chief at the time. Mohamad stated that any decision regarding TH's issues in 2017, based on national interest, resulted in her issuing a "Clean Audit Certificate" and two EOMs to TH in July 2017.
If we grasp the accounting aspects, issuing an EOM indicates the financial statement requires attention. At that time, I used professional judgment to issue the EOM to draw attention to two material matters during the audit, and I performed my duty as best as I could. Under the Audit Act 1957, the audit chief is solely responsible for conducting an independent and professional audit in the public interest, making the decision to issue an EOM based on audit evidence and international audit standards.
If a "Clean Audit Certificate" is issued without meeting the standards, it not only undermines the integrity of the audit process but may also have significant implications for the confidence of stakeholders.
Written by urgent.news from Free Malaysia Today's reporting — not their text. Machine-written — may contain errors; check the original before relying on it.
