Regional Good Practices: Malaysia (State Audit Office), Singapore (AGC), Thailand (OAG)

Abstract

Public sector audits play a crucial role in achieving transparency and accountability in state financial management. This study aims to analyze public sector audit practices in Malaysia, Singapore, and Thailand and their implications for Indonesia. The method used is a literature review with a descriptive analytical approach to the profile of audit institutions, their practices, and the cases they encounter. The results show that each country has distinct advantages, namely transparency in Malaysia, independence and technology in Singapore, and the legal framework in Thailand. These differences influence audit effectiveness and follow-up actions. Furthermore, the quality of internal control and the relationship between internal and external audits significantly determine the success of oversight. In conclusion, strengthening independence, utilizing technology, and improving internal control systems are key to improving the quality of public sector governance in Indonesia.