| INTERNAL AUDIT DEPARTMENT

FORM

F

INTERNAL AUDIT DEPARTMENT
Universiti Putra Malaysia
43400 UPM Serdang
Selangor Darul Ehsan
03-9769 1346
03-9769 6176
W, (09:59:49pm-10:04:49pm, 22 May 2026)   [*LIVETIMESTAMP*]