Former auditor-general says ‘right to be heard’ denied after not called to testify by Tabung Haji RCI

Former Auditor-General Tan Sri Madinah Mohamad expressed disappointment over not being called to testify before the Royal Commission of Inquiry (RCI) investigating the Lembaga Tabung Haji (TH). Despite arriving at the designated venue and waiting over 30 minutes, Madinah was never summoned to provide evidence.

According to Berita Harian, Madinah, who served as auditor-general from 2017 to 2019, argued that her right to be heard was denied during the proceedings. She contended that her attendance at the Department of Islamic Development Malaysia (Jakim) office was sufficient to fulfill her obligation to provide testimony.

The 211-page RCI report highlighted a lack of firmness on the part of the auditor-general, noting that TH's financial statements from 2014 to 2017 received unqualified audit opinions. However, the 2017 report included two Emphasis of Matter (EOM) paragraphs, which aimed to draw attention to material matters that required further investigation.

Madinah defended her handling of the 2017 accounts, asserting that the EOMs were used to highlight issues identified during the audit. However, the RCI determined that these issues warranted a qualified opinion, which would have formally signaled material problems within parts of the accounts.

Madinah maintained that her decision to issue a qualified opinion was based on the audit evidence and adhered to international auditing standards. She argued that a qualified opinion should only be issued when the necessary criteria were met.