{
  "id": 4080806,
  "title": "Tindakan bekas ketua audit negara pertahan audit Tabung Haji dipersoal",
  "url": "https://urgent.news/2026/08/29/tindakan-bekas-ketua-audit-negara-pertahan-audit-tabung-haji-dipersoal-4080806",
  "topic": "world",
  "section": "World",
  "published": "2026-08-29T01:30:00.000Z",
  "source": {
    "name": "Free Malaysia Today",
    "slug": "free-malaysia-today",
    "url": "https://www.freemalaysiatoday.com/category/bahasa/tempatan/2026/08/29/tindakan-bekas-ketua-audit-negara-pertahan-audit-tabung-haji-dipersoal"
  },
  "original_language": "en",
  "account": "Former Chief Auditor Madinah Mohamad has questioned whether the Joint Investigation Committee (RCI) would reach different conclusions if he were called to provide testimony regarding the 2017 Tabung Haji audit. He raised concerns about whether important information might have been omitted from the audit report for the 2017 Hajj fund donations. Khalid Ahmad, a former president of the ACCA (Accountants and Auditors of Malaysia), expressed doubts that the audit report fully reflected the auditor's perspective and concerns. He questioned whether the auditor admitted to holding certain matters back from the report for themselves. When the auditor issues a report, it is the final decision, and there is no further insight or concern that was not written or reported by the auditor. Madinah is willing to appear before the RCI, and it is up to the committee members to decide if they need his explanation. He cannot blame the RCI for this matter. The RCI received the auditor's report as it was presented. Madinah emphasizes that the audit firm correctly provided an audit opinion without criticism using two legal statements of material (EOM), while asserting that the decision was based on audit evidence and international auditing standards. The EOM is used to draw attention to significant issues in the financial statements without altering the overall audit opinion. Madinah also stated that providing an audit opinion that lacks the required standards can undermine the audit process and have significant implications for stakeholders' confidence. However, the RCI criticized the audit firm for considering the auditor's confidence when determining the audit opinion, stating that such matters fall outside the scope of an audit. The RCI concluded that Tabung Haji should not have been awarded an audit certificate without criticism for 2017. Madinah also stated that he was willing to provide testimony to the RCI but was not called to do so. He questioned what additional information Madinah could provide, stressing that an auditor's responsibility is to include all concerns in the report itself. \"You cannot keep something secret for nearly ten years and then say, 'I expected to be called. If they call me, I will tell them this.' After ten years? That seems strange to me,\" he said. Additionally, Madinah's statement that no evidence of fraud was found in the audit does not address the RCI's main criticism, which focuses on accounting methods, asset devaluation, poor governance, and payment of allowances, despite considering the TH's financial position. The RCI found that TH reported a profit of RM3.4 billion in 2017, while it should have recorded a net loss of RM1.4 billion if full financial reporting standards were applied. The committee noted that the alleged omission of significant information should be classified as serious non-compliance. The RCI stated that without the audit certificate, the TH should not declare the RM2.75 billion allowance for that year.",
  "summary": "Akauntan kanan Khalid Ahmad berkata siasatan itu telah meneliti laporan Jabatan Audit Negara sebelum menolak pendapat audit tanpa teguran yang diberikan.",
  "key_points": [],
  "editors_take": null,
  "illustration": null,
  "coverage": {
    "outlets": 2,
    "also_reported_by": [
      {
        "outlet": "Free Malaysia Today",
        "title": "Ex-auditor-general’s defence of Tabung Haji audit questioned",
        "url": "https://urgent.news/2026/08/29/ex-auditor-generals-defence-of-tabung-haji-audit-questioned",
        "published": "2026-08-29T01:30:00.000Z"
      }
    ]
  },
  "ai_generated": true,
  "disclaimer": "Summaries, key points and the editor’s take are written by software from other outlets’ reporting and may contain errors — always check the linked original."
}