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Challenges of Evolving Digital Auditing Landscape Among Malaysian Government Accountants and Auditors

Table 1: Questions Used During Interviews and Focus Group Discussion

No. Questions
1. Please describe your role in the organisation.
2. Is there any challenges for you to performance better in audit activity? ..list down a bit
3. What is your current practice on digital auditing?
4. What is the challenges face in practising digital auditing in public sector?
5. Can you explain further on these challenges?
6. Do you think these challenges are critical for your organisation’s long-term performance and risk evaluation?
7. In your opinion, what factors contribute to the success of digital auditing in Malaysia?
8. What would be the issue related to transparency (especially related to the data for audit) in your organisation?
9. How can the digital audit improve transparency in your organisation?
10. How does the current audit process make you more responsible and accountable for decision-making?
11. How do you ensure that digital audits may improve data privacy?
12. Which factor plays the most important role? And why?
13. Are you going to support the application of digital audit in your organisation? And why?
14. Do you have any comments or anything to add?
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