| INTERNAL AUDIT DEPARTMENT

FORM

F

INTERNAL AUDIT DEPARTMENT
Universiti Putra Malaysia
43400 UPM Serdang
Selangor Darul Ehsan
03-9769 1346
03-9769 6176
X, (03:52:41pm-03:57:41pm, 30 Jul 2026)   [*LIVETIMESTAMP*]