-PSA716FORENSIC ACCOUNTING IN PUBLIC SECTOR

Introduction to Ethics & Public Sector Ethics

For Dr. Norziaton Ismail Khan

Presented by Ameer Shafiq Kamalullail

Definition

Practice

History

What is ethics
What is PSE
The concept of
PSE

The element of
PSE
The need to
practice ethics
in Public Sector

The reason
which lead to
implementation
in Malaysia
National
Integrity Plan

PRESENTATION OUTLINE

Conclusion

Case study
The relevancy
in continue
practicing

Practice

Definition
AEthics - evaluate
behavior as right
and wrong,
good /bad,
prescribe what
humans ought to
do, to ensure
live up to
standard

Normative ethics standards of rightness and

wrongness of acts,
Descriptive empirical
investigation of peoples
moral beliefs (try to
determine what proportion
of people believe)

CONCEPT

B
PUBLIC SECTOR carriers of duties &
obligations to
provide welfare,
legal and moral
rights, freedoms

Conclusion

History

PS ETHICS - role of
politicians and state
admins, -serve in
public interest, in a
rational, efficient way.

Philosophies
Philosophies
Traditional
Traditional

Modern
Modern

virtue
virtue

claim
claim based
based

consequentialism
consequentialism

right
right based
based

kantianism
kantianism

Kinchin (2007)
Ethics of Public Service
fairness

transparency

responsibility

efficiency

no conflict of interest

Definition

History

Practice

Conclusion

B
HOW?

Accountability
answerability,
blameworthiness, liability
and the expectation of
account-giving

Effective

Transparency

Implementation of SOP, Ethical Codes,

Programs and Concepts
Example SPRM, NIP, Wawasan 2020

Integrity
the cornerstone of good
governance and democracy.
By upholding the highest
ethical standards, public
servants conserve and
enhance public confidence
in the honesty, fairness and
impartiality of the federal
public sector

Efficiency

C
WHY?
Reliable

Productive
Trust

Definition

Practice

History

Conclusion

Evolve through new leadership, environmental influences & sociopolitical

development.

1951
5yrs
Development
Plans

1971
Long Term
Perspective
Plans: 3*

1980
Ethical
Practices &
Integrity

Bersih, Cekap & Amanah

Budaya Kerja Amanah
Piagam Pelanggan
ISO 9000

CORRUPTION
Prevention
Corruption Act
1961 1997
COMPLAINT
Public Complaint
Bureau (PCB)

Reduce
corruption

Increase
efficiency
in public
service

Enhance
corporate
governance
& business
ethics

Strengthen
family
institution

Improve
quality
of life

NIP

National
Integrity Plan

SPECIAL CABINET
Government
Management
Integrity PM
Prime Ministers
Directive No.1
1998 -> NIP

Definition

Practice

PDRM

History

Conclusion

UPSR

AUDIT

Ethical Issue?
The ultimate answer to ethical problems in government is honest people in good ethical
environment. No web of statute or regulation, however intricately conceived, can hope to deal with
the myriad possible challenges to a(person)s integrity or his devotion to the public interest.
John. F. Kennedy, Message to Congress on April 27, 1961