An independent, third-party Audit into the MOE’s finances

The services of an external auditing firm with a reputation of integrity, transparency, and effectiveness should be hired to audit the nearly ⅔ trillion ringgit that has been pumped into the Ministry of Education over the past 11 years.

It must be given full subpoena authority and access to all Ministry documents, up to the power of raids.

It must be given access to both police and MACC (or, in the future, Public Ombudsman) investigative units.

It must be primarily staffed with forensic accountants and Certified Fraud Examiners (CFE) with experience in education, Malaysia’s public service, computer forensics, and preparation for litigation (either civil or criminal).

The target areas should include economic damages (torts, breach of contract), contract fraud, money laundering and asset misappropriation, fabrication / falsifying of records, false suppliers, payroll fraud, data theft or misuse, reimbursement fraud, theft or misuse of services, assets, or privileges, procurement fraud, price fixing, secret tenders when open required, GST refund fraud, embezzlement / larceny, kickbacks, product substitution, shell company schemes, and/or other mechanisms to deceive the nation’s oversight agencies.