Audit institution in Malaysia has already existed since the British colonial period in early 19th century. When Malaysian Federation secured independence in 1957, Office of Auditor General of Malaysian Federation was established. Position of State Audit (JAN) Malaysia was formed based on Article 105 of Federal Constitution and the Audit Law 1957 with a mission to conduct audit professionally and independently to the implementation of state finance and produce a balanced report to the parliament and enhance good governance in public sector. The highest leader in JAN Malaysia is called Ketua Audit Negara (Auditor General). The selection and responsibility of Auditor General is conducted in compliance with stipulation on Article 105 Federal Constitution and Audit Law 1957.

 Constitutional Position

Audit mandate is stated according to Federal Constitution and Audit Law 1957. Federal Constitution ensures the freedom of Auditor General to act in an independent and objective manner. Auditor General reports the audit results to Parliament and States Legislative Member.


Position of Malaysia State Auditor has an authority to audit financial report of central and state government, Law Body of Central and States Government, Region Authorities, Islamic Affairs Body, and state-owned enterprises, in which the government own half or more shares, State Auditor conduct 3 times audits, namely Compliance Audit, financial report audit and performance audit.