Former A-G stands by Tabung Haji audit decisions

Former auditor-general Madinah Mohamad defended her audit decisions regarding the Tabung Haji (TH) fund following the release of a royal commission of inquiry (RCI) report. The commission criticized the national audit department for not taking a stronger stance in auditing TH's financial statements from 2014 to 2017. Madinah, who served as auditor-general from 2017 to 2019, said she issued an unqualified audit opinion to TH in July 2017, including two "emphasis of matter" (EOM) notes.

She explained that an EOM indicates financial statements require attention, and she exercised professional judgment in issuing the EOMs to highlight two material matters. Madinah emphasized that her decision was based on audit evidence and International Standards on Auditing. She argued that issuing a qualified opinion without meeting the standards' requirements would undermine auditing integrity and erode stakeholder confidence.

Madinah claimed she was unjustly denied the chance to testify during the RCI proceedings, despite being ready to do so. She had arrived at the Islamic Development Department's office (Jakim) on time but was not called to face the panel when her name was finally released.