Audit Process

Audit process normally includes several stages: Planning, Fieldwork, Audit Report and Follow-up Audit. Audit engagement are important for every auditing process will be conducted.

PLANNING

This is preparation of the audit program will be endorsed by the Head of Internal Audit Division. Planning will take into account the scope and objectives of the inspection to be done and evaluate the existing internal controls at the Faculty / Centre / Department / Division.

FIELDWORK

Field work more focused on the information obtained and formal communication. Internal Audit will determine whether internal controls identified during the initial planning are operating properly according management practices that have been set by the Government and Universiti Putra Malaysia.

AUDIT REPORT

Audit report prepared by the Internal Audit Division which express an audit opinion, present findings, and discuss recommendations for improvement by the Faculty / Centre / Department / Division involved. The audit report will be presented at the Meeting of the Audit Committee.

FOLLOW-UP

Internal Audit will conduct follow-up audits against the decision of the Audit Committee to confirm the completion of audit findings in the Faculty / Centre / Department / Division involved.

Updated:: 26/04/2017 [faiz_suparman]