This study discloses the relationship between governance arrangements and network types (networking) and the effectiveness of follow-up practice. Design/ Methodology/ Approach: Governance network theory (GNT) was utilised together with the interpretative phenomenological approach. Fifty-five governance actors in the Malaysian public sector that consist of the auditors, auditees, regulators and other relevant actors were divided into four groups. Their stories and experiences collected via interviews constitute the main data for this study. Research finding: This study noted three phases of follow-up strategies which are pre; during; and post-tabling of the Auditor-General's (AG) report in Parliament. This follow-up practice involves a new way of governing with the involvement of many actors. It is not limited to auditors and auditees. Data from this study evidenced that networking approaches based on three types of network, namely coordinative, cooperative and collaborative, have enhanced follow-up practice as evident in the dissemination of punitive audit issues to the right actors for further action. Theoretical contribution/ Originality: This research has provided evidence that study of followup on performance audit issues in practice encapsulates social behaviour, societal governance, and network perspective and produces stimulating results. Practitioner/ Policy implication: Supreme Audit Institution (SAI) must find a way to reduce the hierarchical nature of its work by entrenching its strategy, structure and process to ease governance arrangements and networking between various actors outside the SAI organisation in resolving the audit issues raised in the AG report through effective follow-up practice. Research limitation/ Implication: The researcher did not select performance auditing issues individually per se to see how each issue with punitive elements is addressed through a followup process. In order to perform in-depth research, researchers should select punitive issues and execute case study research.

The present study investigates the current state of actual condition that occurs when various actors interact and depend upon one another in resolving performance auditing issues through effective follow-up practice. The present research present findings from semi structured interviewed data involving 55 interviewees. An interpretive approach that is based on qualitative methods was employed to provide insight into the topic under study. Instead of interaction between auditor and auditees, the present study suggests that the regulator and media are among the actors that need to be strongly considered in the follow-up practice. In the case of regulators, it was discovered that earlier information in relation to performance auditing issues requested by regulator was mainly intended to secure availability of particular important evidence as well as to speed up further investigation and action by the regulator. However, this would not necessarily result in greater interaction with regulator, due to the embargo provision of Auditor General (AG) report until the report is tabled in Parliament. Meaning that, the information needs to be secure in terms of confidentiality before the tabling. Therefore, these shortcomings or challenges need to be addressed by the right authority. More so, in the case of media, policy makers often do not realize the rise of the media in shaping the people's views and influencing the conduct of actors in the network. Besides this, lack of interaction with media may also expose the inability of the government agencies to respond according to current trend and challenges. Follow-up for the resolution of an audit issue in reality may not be solved by the auditee themselves or one party alone. Hence, the need for reliance on other parties considered important regardless of the nature of interdependent, either direct or indirect and formal or informal. Interaction and interdependent between many actors are inevitable in the co-evolving era of postmodern network society. It means that there is an urgent need for deliberation process, value conflicts and the resolution of difficult issues through various autonomous interdependent actors. This is one of the first studies that explores the nature and extent of actors' interaction and interdependency in follow-up on performance auditing issues in public sector audit field.