Based on Standing Order 77(1), the PAC has the power to examine the accounts of the Malaysian government, the accounts of all public authorities, the reports of the auditor-general, and any other matters that "the committee may think fit" or matters referred to the PAC by the Dewan Rakyat.
The first step is to invite the controlling officer of the government ministry related to the investigation subject.
If not, the PAC will summon the cabinet minister and, if necessary, other witnesses such as the National Audit Department or project contractors.
Complicated cases such as the LCS Saga required 10 hearing days and 21 witnesses.
The second stage involves a "housekeeping meeting", where the secretariat will read out the entire report for the PAC's scrutiny.