馬來西亞長期維繫威權民主政體，憲法雖闡明保障公民享有言論自由權，但也都另有附帶條款約束這項憲賦權利，導致馬來西亞存在多項侵犯基本人權，但法理上卻又不違憲的法規。執政者多年來不斷修訂法規控制媒體和限制輿論空間，主流媒體也幾乎都由執政黨的黨營企業或與執政黨過從甚密的企業家所有；在如此嚴厲的媒體控制手段背景下，大馬新聞工作者能否從強勢的打壓中解脫，在報導執政黨或官方單位的嚴重弊端時，如在「總稽查司報告」報導上，把持好「守門人」角色，把正確的訊息不加修飾地傳達給民衆，堅守媒體監督角色，正是本研究的重點。

Malaysia is an electoral authoritarian regime which the Constitution guarantees citizens the freedom of speech but along with the terms and conditions to restrict this right. In other words, some legislations in Malaysia violate the human right but legal in the Constitution. Over the years, the ruler keeps amending legislation to control media and confine the space of public opinion, meanwhile the mainstream media’s ownership is almost taken by the ruling party or the entrepreneurs related to the ruling party. Under such situation, can Malaysia media plays the “watchdog” role well? Can they convey the fact to the public without modifying when they report about the malpractice of the ruling party or the official unit, especially in the case of “Auditor General Report”? This study is focused on the role of media in reporting the fraud of the ruling party based on the Auditor General Report.