Coordinating and assisting the Auditor General in carrying out auditing and operational tasks, including security, to ensure that all aspects are managed in an orderly and effective manner.

The ICT Audit Division (BAICT) is responsible for the planning, implementation, and monitoring of audit studies on public sector systems and data management to ensure that the Government's investment in ICT projects is carried out efficiently, prudently, and effectively in achieving the intended objectives.

The Legal Advisory Unit is responsible for providing efficient and effective legal services to the National Audit Department (JAN) in accordance with paragraph 7(1)(f) of the Audit Act 1957 [Act 62]. In summary, the main functions of the Legal Advisory Unit are as follows:

1. Providing legal opinions.

2. Reviewing and approving all types of agreements, MoUs, and any legal documents.

3. Offering legal advice on disciplinary cases.

4. Drafting or reviewing amendments to Primary and Subsidiary Legislation.

5. Preparing documents and information for civil and criminal case studies.

The Technical Division plays a role in providing technical advisory services in auditing for each Sector and State Audit Department (JAN Negeri), particularly for audits involving technical aspects. In addition, it offers technical advice to the Management Sector in preparing new proposals for development and maintenance projects within JAN, including at the State JAN offices and the National Audit Academy.

• To conduct studies, develop and coordinate policies related to auditing and the Department’s strategic direction through Policy and Research Papers.
• To conduct studies, develop and coordinate the Department’s policies related to audit quality through Quality Assurance Reviews and Quality Control Inspections.
• To carry out secretariat duties for meetings at the Department and National level, as well as coordinating programs or activities organized by the Department or external parties.
• To carry out, develop and coordinate bilateral and multilateral activities in order to develop auditors’ professional capacity and augment the Department's involvement in various international audit organizations.

• Responsible for coordinating integrity management at the National Audit Department (JAN) as an effort to strengthen the integrity and accountability of JAN officers. The JAN Integrity Unit carries out six (6) core functions as stipulated in the Human Resource Services Circular (MyPPSM), Section SP.1.2.1: Establishment of Integrity Units in All Public Agencies as follows:

             a) Governance

             b) Integrity Enhancement

            c) Detection and Verification

            d) Complaints Management

            e) Compliance

            f) Discipline

The Audit Follow-Up Division is responsible for ensuring that the audited entities take corrective actions on issues and recommendations reported in the Auditor General’s Report (LKAN) through effective remedial and improvement measures, implemented via audit follow-up activities.

• Bertanggungjawab menyelaras proses penyediaan Laporan Ketua Audit Negara (LKAN) bagi pengauditan prestasi, kewangan dan tadbir urus yang dilaksanakan oleh Jabatan Audit Negara, Negeri (JAN Negeri) dari aspek perancangan, pelaksanaan, pelaporan sehingga LKAN tersebut dibentangkan di Parlimen/Dewan Undangan Negeri.

To ensure efficient and effective public relations between the National Audit Department (JAN) and external stakeholders, in order to uphold and enhance the image and reputation of the department.

• Conducting an independent, objective and reliable examination of whether government undertakings, systems, operations, programmes, activities or organisations are operating in accordance with the principles of economy, efficiency and effectiveness and whether there is room for improvement.

• Carry out financial auditing to ensure that the level of public sector accountability is maintained, public money is managed efficiently and accounting records are maintained in an orderly manner.
• The financial auditing activities carried out are as follows:
  i. Auditing Financial Statements of the Federal Government, State Governments, Federal Agencies and State Agencies;
  ii. Auditing of Trust Funds/Trust Accounts;
  iii. Revenue Auditing;
  iv. Financial Management Performance Evaluation Auditing for confirmation of promotion to Public Sector Key Positions;
  v. Financial Management Audit of Malaysian Representative Offices Abroad;
  i. Surprise Auditing; and
  vii. Inspection Program of the National Audit Department
  
  

• Conducting audit of companies that have received grants or loans from the Federal/State Government or company that half of its paid up capital held by Federal/State Government/State Agency which gazetted in the Audit (Account of Companies) Order.

Conducts Financial Statement Audits, Performance Audits, and Government Company Management Audits on the accounts of State Governments, State Statutory Bodies, and agencies under the State Government, as well as on the programmes and activities of the State Government, State Statutory Bodies, and related agencies.

Ensure that human capital management, financial management, administration, and information technology are implemented in an orderly and efficient manner to achieve JAN’s vision and mission.