As of 30 August 2019, the National Audit Department (JAN) has conducted audit of statements finance against 113 Federal agencies for the financial year 2018, said the Auditor General Country, Datuk Nik Azman Nik Abdul Majid. Of that number, 99 financial statements were given an opinion without comment with paragraphs Emphasis of matter (EOM) and eight were given reprimanded opinions. Source: Daily News, December 2, 2019. In your opinion, does the above statement indicate that level of accountability civil servants have increased? Explain the factors that influence improvement this awareness.