Internal Audit Division, Universiti Putra Malaysia is responsible in conducting independent examinations (independent) for all Faculty / Centre / Department / Division under the administration of Universiti Putra Malaysia and the report the findings to the relevant auditees before submitted to Audit Committee.   Further information can refer to : https://audit.upm.edu.my/mengenai_kami/latar_belakang_kami-5559

The purpose of the audit is to ensure that each PTJ comply with laws and regulations and to ensure the governance of the organization are according the best management practices that include the financial efficiency, effectiveness and economy.

Types of auditing consist of:-

Financial Management Auditing;

Performance Auditing;

Special Auditing; and

Follow -up Auditing.

Click here for further information : https://audit.upm.edu.my/perkhidmatan/jenis_pengauditan-2844 

Audit is a continuous, examination and systematic process of reviewing on the analyzing the financial statements, operations , management record keeping and administration of an organization to determine whether it is in accordance with the policies, procedures,regulations and generally accepted accounting principles, policies, procedures and regulations from time to time.

To plan and preparation of the Annual Audit Program to be approved by the Audit Committee.

To inform or make a meeting with the audited (auditee) in Entrance Conference.

To carry out the audit at the Faculty / Unit / Division / Branch.

The draft audit report was issued and discussed in the Exit Conference.

The audited (auditee) given within 21 days from the date of the draft audit report issued to write a review.

A final report is submitted directly to the audited (auditee) and a copy to the Vice-Chancellor.

Presentation of audit report on the Audit Committee meeting.

The Audit will make a follow-up audit of the audit report after 6 months presented at the meeting of the Audit Committee (JKA).

    For further detail please refer to : https://audit.upm.edu.my/perkhidmatan/proses_audit-5557

Internal audit

 It was established by Treasury Circular. 2/1979 and the implementation of Internal Audit based on the General Circular No.. 3/1998 issued by the Prime Minister.

Report to the Audit Committee (JKA) in terms of the audit function.

The scope of the audit is the management, finance, achievement, information technology and the special audit.

Ensure effective and efficient management.

Audit staff consists of a staff of UPM.

Continuous auditing and does not have the authority to issue an audit certificate.

Audit established under the administrative authority of and responsible to the Vice-Chancellor.

 
External Audit

It was established under the Audit Act 1957.

Report to Parliament.

The scope of the audit focused on the financial statements.

Ensure consistency and completeness of the financial statements.

External Audit staff consists of a staff of the National Audit Department.

Audited year-end and have the power to issue a Certificate of Audit.

External audits prescribed by statute and accountable to Parliament.

Who will carry out the Internal Audit Unit to follow the Guidelines and Standards on Auditing in Malaysia. Generally the Audit Committee periodically conduct a review and evaluation of the quality of our function and they will make recommendations directly to the Board of Directors regarding the audit and compliance performance.

All Responsibility Centers at UPM Serdang and UPM Bintulu.

Discussion and review of Audit observations are held at various levels of officers to ensure that auditing is carried out in accordance with standards, policies and procedures set and to achieve auditing objectives;

Discussion with audit through exit conference regarding audit findings, evaluation, conclusions and recommendations. Audit feedback must be submitted within 2 weeks from the date the draft Report is sent to Auditee.

A draft report on the matters reported was submitted to the Head of the Internal Audit Division for review. The Draft Report will be finalized taking into account the feedback received.

The Final Report will be presented in the University Management Committee Meeting (JPU) and the Audit Committee Meeting (JKA). The audit party needs to take corrective action on issues raised by the Internal Audit Division through follow-up Audit/Audit Dashboard monitoring.

Please Contact Us:   Tel : 03-97691380 Faks : 0389466176 Emel : kb_audit@upm.my

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