100th Anniversary of National Audit Institution
(14
February 2006)

Click on covers above to enlarge.
History of National Audit Institution
The Institution of Audit was first established in
Malaya during the British Colonial administration in the early 19th
century. During this period, the office of the Auditor General was
formed separately in both the Federated Malay States and the Straits
Settlements. In the year 1906, the first Auditor General of The
Federated Malay States was appointed. He was responsible for the audit
function of the four states centered in Kuala Lumpur. Both the
institutions were merged in the year 1932 and placed under the
Director of Colonial Audit, London. However, auditing and the
preparation of the audit report were carried out by the Auditor of the
Straits Settlements and the Federated Malay States, a newly
established position in Kuala Lumpur. In 1957, when the Federation of
Malaya attained its independence, the post of Director of Audit was
abolished and the post of the Auditor General of the Federation of
Malaya was established. The appointment as well as the
responsibilities of the Auditor General is stipulated under Article
105 of the Federal Constitution and the Audit Act 1957.
National Audit Academy
Under the new organizational structure introduced in
2002, the Training Branch has been placed under the Research and
Training Division, Corporate Management Sector and is responsible for
managing, planning and implementing the training needs of the National
Audit Department. The Training Program supports the Department's
Strategic Plan that is to enhance the quality of audits, the
capability of auditors to give advise and the mastering of ICT as well
as nurturing excellence in the work environment. This branch
coordinates Training Programs which encompasses various aspects in
auditing, accounting, ICT and management. To strengthen our Training
Program, the National Audit Academy was built at the cost of RM42.42
million. The Academy is located in the township of ENSTEK Seremban,
Negeri Sembilan. This Academy was launched on 24 November 2005 and
provides facilities such as classrooms, hostels, auditorium, quarters,
mosque and recreational utilities.
National Audit Department Logo
The concept for the new logo is based on a combination
of a stylized letter 'a' and modern graphic element. The letter
represents Audit, which in turn is the main function of the National
Audit Department. The letter is also the first letter in the alphabet
and mirrors organizational excellence. The orbit on the other hand
depicts the readiness of the National Audit Department to face the
challenges of globalization while the diamond symbol represents the
steadfastness of this organization in realizing the Nation's Vision.
The yellow color represents the sovereignty of the king, the source of
power of the National Audit Department. Maroon symbolizes the image
and identity of the National Audit Department and blue represents the
spirit of teamwork that is the philosophy of the employees of the
Department. Red on the other hand, symbolizes the high spirit of the
employees of the National Audit Department.
The first National Audit Department logo consisted of
a shield and a divider with 13 stars representing the 13 different
states in Malaysia. The Parliament Building is featured under the
stars representing the place where the report of the Auditor General
is tabled. The scales on top of the stars signify the principles of
justice on which the activities of the Department are based. The book,
keys and pen symbolize the accounting record for public funds kept by
the Treasury and audited by the Department. This logo was used for 30
years until the year 2002.
Auditor General's Reports
From 1906 until 1959 the Auditor General's Reports
were prepared in English. It was only in 1960 that the Auditor
General's Report was prepared in two languages; English and Malay.
Gradually after 1960, the audit reports were prepared in Malay. The
earliest record of printed Auditor General's Report was in 1920. The
format of the report gravitated more towards the verification of the
financial statements figures and issues related to those statements.
In the year 2000, the National Audit Department revised the format and
contents of the Auditor General's Report by emphasizing on balanced
reporting. Through this format, the Auditor General's Report not only
highlight on the weaknesses of Governmental Agencies, but also the
positive actions and improvements that were carried out. This approach
has so far fostered better cooperation between auditors and auditees
and successfully created a conducive audit environment as well as
improving the process of auditing and reporting.
Technical Details
Date of Issue |
14 February 2006 |
Denomination |
30 sen, 50 sen |
Stamp Size |
40mm X 30mm |
Perforation |
14 |
Sheet Content |
20 stamps |
Paper |
SPM Watermarked,
Phosphor Coated |
Printing Process |
Lithography |
Source :
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