Besides that, last time NAD faced problems of publish the Auditor General’s audit report in time required. The past audit reports does not indicate a normal practice takes a long period to prepare the audit reports. Although NAD had made some significant improvement for the timing of publications but the timing gaps problems still appear does not get dispute. Not only the timing gap problems, had NAD claimed that audit report submitted does not show a complete information and enough supporting evidence. The audit report publish was lack of information or inaccurate data present in the audit report. For example, there was a figure shows that the Kelantan local authorities public release of annual reports as follow:Based on the table showed, more than 50% local authorities failed to release the annual reports within the time required. Under Local Government Act 2002, each local authority is required to complete and adopt the audited report within four months after the end of the financial year and publish the audited report publicly within one month of adopting. NAD also required public sector to make an audited summary of the report and publish publicly within one month of adopting the report. NAD try to investigate the problems that formed the late release of audit report and figure out some solutions to overcome this problems.Furthermore, there is an issued concern of how does the independence of NAD in public sector Malaysia. An independence of an auditor become the foundation of auditing because it can convinced the public that the financial statements are unbiased and given honest professional opinion. For public sector, the concept of auditing interrelated to accountability through audit process. NAD promoting accountability and ensure the good use of public monies via the information and supporting evidence given. But some non-government bodies or opposition bodies indicate that NAD may be faced limitations of independence. For example, influencing by third parties especially government given overwhelming force to NAD. There is a real news occurred on 2002 – Berita Harian said that government wish that Auditor General could avoid certain issues for hype and attracting public interest causing sensational. Therefore, the issues affected the impression of public towards NAD in public sector view point. Public concerned with the performance of public sector and cause the pressure for those government agencies.