Auditing: Computerisation and IT Governance in Malaysian Public Sector

This report delves into the computerisation of the audit process within the Malaysian public sector, emphasizing the role of IT governance in enhancing audit performance. The study highlights how computerised information systems offer increased flexibility and aid in mitigating business risks. It discusses the challenges faced by auditors in adapting to new technologies and the importance of IT governance in aligning IT strategies with accounting practices. The report suggests that the effective utilisation of IT governance, including IT strategy and management support, is crucial for improving the decision-making capabilities of auditors and aligning them with business objectives. The analysis underscores the need for the Malaysian public sector to strengthen its audit processes through IT planning and training programs, ultimately advocating for the adoption of computerised technology to boost audit performance. The report references relevant research to support its findings and recommendations.

Running Head: AUDITING
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Name of the Student
Name of the University
Author Note

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Computerisation of Audit process
The article focuses on the audit process under a computerised information system in
the public sectors of Malaysia. Computerisation of the Audit process has enabled the
accounting system more flexible. The article focuses on the governance of Information
technology on the performance of the auditors. Malaysian public sectors are involved in huge
investments and therefore, is assessed with more risks. The investments in IT technology is
related to its controls in business operations. Computerised technology is allowing the
auditing process to perform its task in an electronic environment easily. The highly
computerised system in current audit practices and procedures helps to mitigate the business
risks. Audit standards are continuously changing and accordingly, new technology is
oriented with the audit procedures. But, still some auditors are failing in performing their
audit tasks. Auditors are not able to progress their process with the computerised technology.
Most of the auditors of public sector of Malaysia are using traditional Information
Technology system to control their audit process. This article has developed various
measures that can view the application of computerised information in the auditor ability to
enhance their job performance. Computerised information supports the implementation of
tasks related to auditing in the digital work environment. Focusing on the automation of the
business functions by a single user, it is evaluated that the user satisfaction and individual
commitment improve the performance. The effectiveness of Information Technology used in
accounting system is related to the quality of information, system quality and quality of
service. These feature have a huge impact on the organisational performance. Therefore, IT
governance is a tool that is used to support the audit process. It includes various IT strategy
and management support to increase the performance of technology that can boost the audit
performance (Veerankutty, Ramayah and Ali 2018). It influence the employees in taking
right decisions and do their tasks according to the business norms and missions. This is a

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computerised technology that has the mechanisms to enhance the administration process of
information technology according to the business objectives. This technology helps in
successfully implement the audit technologies in the audit process. The mechanism of IT
governance includes the effective utilisation of various audit technologies in the digital
environment of the business. This system motivates the auditors to do their task effectively.
According to this article, most of the auditors from the public sectors of Malaysia is not using
the computerised technology in its business process.
Therefore, it is concluded form the article that various communication technology like
IT governance, plays a very important role to enhance the performance of audit technology.
This system integrates the IT strategy, accounting practices & principles and direction that
can enhance the audit process. The article has focused on the importance of computerised
technology like IT governance in boosting the audit performance. It is recommended that, the
public sector should strengthen their audit process by developing their IT plan and strategy
for the auditors. It is clear that, the public sectors should fulfil their requirements by
providing training programs related to IT technologies for the auditors.

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Reference
Veerankutty, F., Ramayah, T. and Ali, N.A., 2018. Information technology governance on
audit technology performance among Malaysian public sector auditors. Social Sciences, 7(8),
p.124.

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References