The objective of the study is to examine perceived Public Account Committee’s (PAC)
independence from the perspective of PAC members and non-PAC members. The findings
indicate that for the PAC to be independence, it should be free from any form of
interference from any party when exercising and conducting its responsibilities. The PAC
must be free to select any topic or issue to be examined that they think important and
involves the public interest. However, being independent can also be seen as a way of
gaining political mileage for PAC members and also gives advantages to the opposition
members too. Overall, the independence of the PAC is still debatable judging from the
decision and action of the government that PAC is seemed to be used as a government tool
to cover the activities of the government. The move made by the government in appointing
most of its representatives as well as the PAC chairman in the PAC as cabinet members
seem to support the claimed that question the independence of the PAC.
