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Category FAQs Search : Corporate Strategy and Communication Division (CSC)

Question: What is the difference between an Internal Audit and an External Audit?

Answer: In public sector, the external audit function is performed by the National Audit Department, where the authority and responsibilities of the Auditor General who is appointed by Article 106 and 107 of the Federal Constitution and Audit Act 1957. While the power and responsibility of Internal Audit is administratively provided by the Head of Agency. External Audit reports to Parliament on public accountability. Instead, the Internal Audit is part of the management control system at the Agency and directly reports to the Head of Agency.

(Source: Official Portal of Ministry of Finance, 21 Feb 2025)

Source Link: https://www.mof.gov.my/portal/pdf/bahagian/sfcc/faq-en.pdf