| INTERNAL AUDIT DEPARTMENT

FORM

F

INTERNAL AUDIT DEPARTMENT
Universiti Putra Malaysia
43400 UPM Serdang
Selangor Darul Ehsan
03-9769 1346
03-9769 6176
X, (11:58:52pm-12:03:52am, 27 Jun 2026)   [*LIVETIMESTAMP*]